Controle interno: aplicação nos Serviços Sociais Autônomo

Abstract

Autonomous Social Services are entities that aid services to specific categories of society. Because they are maintained through budget appropriations and/or parafiscal contributions, it is of fundamental importance that there is the effectiveness of internal control for the good performance of its essential activities. Furthermore, given the current conjuncture of society in requiring that public resources be reflected in collective actions, this study is an effort that aims to respond to the following research problem: how does the internal control system, measured by internal audit, affect the performance of activities in Autonomous Social Services?? For this, this study aimed to achieve the general objective of nalisarhowinternal control in autonomous social services acts in the monitoring and control of property assets given in commodity, positively assisting the management of itsassets; and specific objectives of: Identify if there are procedures for the main critical tasks, whether people know, if they are up to date, approvedand if they are inuse; Analyze whether risks are mapped and whether there are definitive or compensatory procedures to minimize their impacts; To verify whether the high leadership sponsors this internal control environment, if there are indicators for measuring performance and whether actions are promoted to ensure its maintenance in the pursuit of this objective. Bibliographic analysis was used, where the main theoretical writers of the proposed theme and its concepts were selected. To be possible to prove these theorists, we chose to immerse themselves in a case study in an entity that fits as autonomous Social Service, so that the hypotheses formulated could be tested and validated. The analysis was qualitative, in which interviews were made with employees from different sectors of the selected entity, subsidized by a documentary analysis, so that concrete results could be achieved. The results obtained validated the hypotheses proposed, that is, that in fact The mapping of the processes directly influences the determination of risks, that the greater the sponsorship of the high leadership in the implementation and application of the procedures, the better the result of internal control and that the periodic review of the audit influences the quality of internal control over the equity of the parastate entities.