A importância do controle interno na execução orçamentária

Abstract

This study aims to show the importance of internal control in budget execution from the perspective of the indicators of efficiency and effectiveness in public administration of Minas Gerais, during 2008, 2009, 2010 and 2011. The research is a quantitative descriptive, and was performed according to the data from the Office of Budget Execution Military Governor of Minas Gerais. To achieve the purposed goal, were made bibliographical and documentary studies, with research facilities throughfield sutdy. Data collection took place through the budget execution reports available on the official sector in the study period of years from 2008 to 2011. The results of this study demonstrate the need for a systematic monitoring of these indicators (Efficiency and Effectiveness) for shorter periods during the year, confirming thus the importance of maintaining internal controls consistent and able to assist in the identification and correction of faults in atimelymanner. Thus, it is believed that theycontribute to satisfactory results in the application of public resources and fulfilment of the established objectives.