INTERNAL CONTROL IN BRAZILIAN MUNICIPALITIES AN ANALYSIS ON LOCAL COMPTROLLER GENERAL OFFICES, IN VIEW OF THE FEDERAL GOVERNMENT MODEL OF THE CONTROLADORIA-GERAL DA UNIÃO

Abstract

The obligation to constitute an internal control system within municipalities is established in the Federal Constitution of Brazil. Recently, and possibly inspired by the Controladoria Geral da União (CGU) model, some municipalities have created comptroller’s offices to perform the role of internal control units at local level. The present paper analyses the role which is currently being performed by these comptroller offices, based on the model implemented in the Federal Government. The investigation was carried out based on a questionnaire with open and closed questions, which was directly transmitted to 34 municipalities which have a General Municipal Comptroller Office (CGM). It was concluded that the role performed by the CGU since its creation and the diffusion of its model to the Brazilian municipalities is still incipient, on the one hand, and that the comptroller offices need to make progress in the implementation of the LAI and in the dissemination of their activities, on the other