Ciências sociais aplicadas- temas contemporâneos

Abstract

This article aims to present Internal Control as essential tool for municipal public management contemporary, although the legal requirement is neglected by several municipal managers. Internal Control presents itself as a important instrument for the defense of the manager, in addition to a great value in the decision-making process, ensuring that the planned actions are executed in accordance with what was outlined. Also acting as a deterrent to dishonest or even illegal practices, enabling the extermination of punitive penal implications or administrative bodies of the external inspection bodies, finally cooperating to efficient and effective management.