<b>Internal control in municipal public administration: A sample of its implementation in the state of paraná</b> - doi: 10.4025/enfoque.v26i2.4796

Abstract

Control is a growing necessity for all organizations, be they for-profit or non-profit. Given the many recentscandals, control is also an essential activity for public organizations, inasmuch that the Federal Constitutionof 1988 already foresaw the implementation of Internal Control in public institutions as well as the Law ofFiscal Responsibility. Therefore, this study has the objective of verifying whether these legal rules are beingfulfilled in the cities of the State of Paraná, more specifically in the implementation and development ofinternal controls. The study is based on available bibliography and field research, using questionnaires sentvia email or through direct delivery. The field research was conducted during the months of October and November 2005, attempting to comprise 60 cities in the State of Paraná. The return rate reached 70% ofquestionnaires, and it verified, at least in the investigated sample, that the implementation of a departmentof internal control is not common practice. It was also verified that there is no formal request by the AccountingCourt of the State of Paraná for cities to install departments of internal control