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ACCOUNTING AND THE LEVEL OF MUNICIPAL INTERNAL CONTROL

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DOI:

https://doi.org/10.5965/2316419011202022001

Keywords:

Accounting, Internal control, Town hall

Abstract

This research aimed to control the level of Internal Control (CI) of the accounting sector of the Municipality of João Pessoa (PMJP). To this end, the profile of professionals in the Accounting Sector of the City Hall was surveyed; observed how the tasks are used in the aforementioned sector; and the degree of CI of the Accounting Sector of the Municipality referred to was verified. Regarding the composite and defined, it was prepared, being prepared, by 15 investigation staff and answered by 15 staff. In turn, an attempt at affirmative answers (“Yes” or “Partly”) were classified as within one time (excellent, good, regular and insufficient). In the results obtained, 20% of the questions had 100% of the CI questions, while the average of the answers indicated was 7.61%, whose parameter was only a percentage as the good ones. Therefore, it concludes that the Accounting Sector of the PMJP has a good internal control system, which can be modified and improved in the conduct of public management.

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Author Biographies

Valdério Freire de Moraes Júnior, Federal University of Paraíba, UFPB, Brazil.

Doctoral student at PRODEMA-UFPB. He has an undergraduate degree in Accounting Sciences from the Federal University of Rio Grande do Norte (2002), a specialization in Controllership from UFRN (2005), and a Master's degree in Accounting Sciences from the University of Brasília (2009). He is currently Assistant Professor II at the Federal University of Paraíba (Department of Finance and Accounting) and is a researcher at UFPB. He was a professor at private HEIs located in the city of Natal. He is a member of the DFC's Course Completion Work Committee (Accounting Sciences). Advisor in areas such as: Balance Sheet Analysis, Tax Planning, Internal Control, Advanced Accounting, Accounting Education and Research. Researcher with publications in journals such as RCO (USP-RP), INTERFACE (UFRN), Ambiente Contábil (UFRN), REPEC (DF), Custos e Agrinegócios (PE), among others.

Diego Andrade Gomes de Abreu, Federal University of Paraíba, UFPB, Brazil.

He has an undergraduate degree in Accounting Sciences from the Federal University of Paraíba. He works professionally at the Finance Department | (SEFIN) of the city of João Pessoa-PB-Brazil.

Janaína Ferreira Marques de Melo, Federal University of Paraíba, UFPB, Brazil.

Doctoral student in Process Engineering at the Federal University of Campina Grande (2020). She has a Master's degree in Production Engineering from the Federal University of Paraíba (2006), an undergraduate degree in Accounting Sciences from the University Center of João Pessoa (2001), Specialization in Auditing from UNP (2002), and an MBA in Entrepreneurial Management and Innovation from UFCG/SEBRAE/Technological Park (2017). She is Associate Professor III at the Federal University of Campina Grande and Coordinator since 2010 of projects and extension programs in the area of entrepreneurship and financial education. She participates in several advisory services of the UFCG Distance Learning Coordination. She is an Extension Advisor at the Center for Legal and Social Sciences (CCJS) and a Research and Extension Coordinator at the Academic Unit of Accounting Sciences - UACC/CCJS. She is a member of the Board and the Structuring Teaching Center of the Accounting Sciences course - UACC/CCJS. She has experience in the area of Business Administration, working mainly in Entrepreneurship, Accounting and Cost Analysis, Management Accounting, Controllership, Environmental Accounting, and Environmental Management.

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Published

2022-06-29

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How to Cite

Moraes Júnior, V. F. de, Abreu, D. A. G. de, & Melo, J. F. M. de. (2022). ACCOUNTING AND THE LEVEL OF MUNICIPAL INTERNAL CONTROL. Revista Brasileira De Contabilidade E Gestão, 11(20), 001–014. https://doi.org/10.5965/2316419011202022001

Issue

Vol. 11 No. 20 (2022)

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Articles

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Copyright (c) 2022 Valdério Freire de Moraes Júnior, Diego Andrade Gomes de Abreu, Janaína Ferreira Marques de Melo

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