O perfil da auditoria interna da prefeitura municipal de Belo Horizonte e seu papel como auxílio ao sistema de controle interno

Abstract

Internal audit in the Public Administration is becoming an important tool for control and supervision of the management of public resources, and is fundamental to assist managers in making decisions. In municipalities, the internal audit generally fits into the organizational structure of an organization that centralizes the entire control system. At the Municipality of Belo Horizonte, the Comptroller of the County presents itself as the central organ of the existing internal control system, with the assistance of the Internal Audit the in the quest for greater transparency of administrative procedures and the use of public resources. The continuous performance of Internal Audit Prefecture analyzing the procedures, processes and documents of agencies and entities of the Municipality, concomitant with the performance of the acts, assists in the implementation of measures aiming at the improvement of existing controls and the creation of new controls, working as a filter for the analysis of jurisdiction of the Comptroller of the County. With highly effective performance in detecting failures in controls and in monitoring the implementation of remedial measures, the PBH Internal Audit is an important tool to support control, adding value to it and contributing to the continuous improvement of municipal management through cost reduction, standardization of routines, adopting best practices and other substantial gains for the Internal Control System of the Municipality.