Controladoria governamental nos municipios da Região Metropolitana de Fortaleza

• Ano de defesa: 2017
• Autor(a) principal: Pinho, José Gumercindo dos Santos
• Orientador(a): Machado, Marcus Vinícius Veras
• Tipo de documento: Dissertação
• Tipo de acesso: Acesso aberto
• Idioma: por
• Palavras-chave em Português: Administração pública - Fortaleza, Região Metropolitana de (CE); Controladoria; Administração municipal
• Link de acesso: http://www.repositorio.ufc.br/handle/riufc/29061

The Government Controllership takes a leading role in the context of public administration, being essential to enable managers to administer, in the best way possible, the resources that they have available with transparency and efficiency. This research had as its general purpose to analyse how the activities of The Government Controllership on the municipalities of Metropolitan Region of Fortaleza are developed, in order to create a profile of the existing organs. The choice of the sample, which was a census and non-probabilistic sample, used some parameters that highlights its influence on the Ceará State, namely: territorial extension, population and Gross Domestic Product per capita. The research is characterized as descriptive, with a literature review and analysis of documents, using a survey the method as its main data source. The outcome obtained on-site, when submitted to the descriptive statistics, showed that the Governmental Controllerships in the Metropolitan Region of Fortaleza, on their majority, meet what is recommended by the doctrine or the legal norms related to their area of performance. Among the characteristics of this organ, it was noted that the Municipal Laws are characterized as an administrative instrument for its creation; that it is denominated as General Comptroller of the Municipality; that it has administrative independence and that, when conducting audits, the most frequent types refers to the management audit, the audit regularity or the compliance and operational audit; in regard to the nature of the audits carried out, there are the two concomitant audits, the preventive audits and the subsequent audits. It was noted, however, that the practices related to the transparency of actions and information, that are within the scope of these unities, although present, have shown a low effectiveness, being these, therefore, actions that needs adjustment, in order to get the attendance of the various demands which are linked to them, especially those related to the Social Control.