A atuação do controle interno no Sistema de Previdência Municipal de Sant’Ana do Livramento

Abstract

The Social Security Own Regimes were created based on the need to secure the pensions and pensions of public servants of the Federal, State, Federal District and Municipalities in order to guarantee the control and security of their pensions that will be funded in the future. Internal controls are of paramount importance and structured to support management in improving processes, seeking a healthy and transparent management, reasonably providing that their objectives are achieved, thus minimizing errors, fraud, waste and inconsistencies that may cause loss of public patrimony, helping decision-making. From the understanding of the importance of control as a management tool, the following research problem was reached: Internal control of Sant'Ana do Livramento collaborates to promote improvements in the management of the Municipal Social Security System of Sant'Ana do Livramento-SISPREM? To answer this question, the general objective was to identify the perception of SISPREM's employees in relation to the internal control collaboration of the Sant'Ana do Livramento municipality in order to promote improvements in the management of the Autarchy from 2014 to 2016; and as specific objectives: to verify the existence of a monitoring schedule in SISPREM in the period from 2014 to 2016; to demonstrate the control activities developed in the years 2014 to 2016 and to demonstrate the main notes and recommendations of the Municipal Internal Control in the period from 2014 to 2016. The theoretical framework presents the view of several authors and legislation about the concepts related to the subject. The research is characterized as a case study, of an applied, qualitative and descriptive nature. Data collection was done through analysis of audit documents and a semi-structured interview applied to SISPREM servers. The analysis of the data occurred through an interpretative analysis of the answers obtained in the interviews and the triangulation of these with the theoretical reference and the documents analyzed. Based on the interviewees' answers, it was possible to verify that internal control audits are carried out both on-site and by request of documents, and may also be by sampling or verified all relevant documentation, so as to generate sufficient and verifiable data to provide information and obtain reliable and reliable conclusions in the course of the audit process. During the study period, only one audit was identified in the Autarchy, which covered some sectors. SISPREM, in response to recommendations issued by Internal Control, issued a report containing information on the administrative measures that were and / or would be taken to comply with the audited measures. It was verified that, in the perception of the servants interviewed, internal control acts as an auxiliary agent in decision making, issuing opinions and recommendations about their findings, always emphasizing the effectiveness and efficiency of management