International Journal of Recent Trends in Engineering & Research

online ISSN

PUBLIC ACCOUNTING AS AN INSTRUMENT OF INTERNAL CONTROL AND ITS CONTRIBUTION IN PUBLIC MANAGEMENT

Publication Date : 04/04/2019

DOI : 10.23883/IJRTER.2019.5025.3LCN0


Author(s) :

Suzana Sirieiro Abreu , Alice Nascimento Rocha Moura , Maurício Ferreira Chaves.


Volume/Issue :
Volume 5
,
Issue 3
(04 - 2019)



Abstract :

The present article carries out the analysis of Public Accounting as a tool in the Internal Control, aiming at the improvement and transparency in the municipal public management. Its purpose is to expose the importance of using this area of accounting, which studies, registers, controls and demonstrates facts and data, collaborating to meet the control objective, which translates into promoting accounting, financial, budgetary and equity control in which deals with of the legality, legitimacy, economy, morality and efficiency in the administration of public resources and goods. This study is justified by the fact that they are not yet being fully complied with in Brazil, which states the Federal Constitution / 1988, the Financial Law No. 4,320 / 64 and the Fiscal Responsibility Law - Complementary Law n ° 101/2000, demonstrating the mismatch of the public administration with respect to private sector organizations. It is important to clarify for the students of the subject and for the public and private organizations, on the optimization of Internal Control, through the accounting management and its contribution to obtaining revenues, reducing expenses, aiming at the effectiveness of the management, especially the municipalities, and the necessary transparency in accountability to society. The descriptive and exploratory study presents an applied research that seeks to provide reflection and modification of an inefficient practice in Brazilian public management, due to the lack of an effective and efficient control instrument. Keywords: Public Accounting, Internal Control, Public Accounting, Fiscal Responsibility, Municipal Public Management.


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