A responsabilização do controlador interno perante o Tribunal de Contas do Estado de Mato Grosso

• Autor(a) principal: Araújo, Antonieta da Silva
• Data de Publicação: 2017
• Tipo de documento: Trabalho de conclusão de curso
• Idioma: por
• Título da fonte: Biblioteca Digital de Monografias da UFMT
• Texto Completo: http://bdm.ufmt.br/handle/1/1519
• topic: CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO::DIREITO PUBLICO::DIREITO ADMINISTRATIVO; Controle externo; Controle interno; Controlador Interno; Responsabilidade; External control; Internal control; Internal controller; Responsibility

The purpose of the study is to present the internal controller's accountability to the Court of Audit of the State of Mato Grosso (TCE / MT) after the deadline stipulated by the Court of Accounts for the implementation of the internal control system in the municipalities, according to the established schedule By Normative Resolution No. 01/2007. The objective is to construct theoretical references that can guide the administrative management regarding the control of its activities, as well as to establish the limits of application of the provisions of article 74 §4º of the Federal Constitution within the scope of the TCE / MT and, Accountability of internal controllers. With a research of an exploratory and bibliographical nature, it resulted in the finding of the internal controller's responsibility in cases of omission, that is to say, due to the lack of notification of the manager in the face of the irregularities found, and also verified the position of the Court of Accounts, With rare exceptions, due to the non-accumulation of functions of the internal controller within the scope of the organ in which it carries out its activities.