Efficiency of internal control in small city halls: an analysis from the perspective of managers

Abstract

The objective of this work is to analyze, through the self-perception of internal control managers, on the extent to which their internal control systems have been used to achieve institutional objectives. In methodological terms, a descriptive and quantitative research was developed, which through a survey in a sample of municipalities in the north-west mesoregion of Rio Grande do Sul. The results suggest that managers perceive internal controls as important for achieving the objectives institutional aspects of municipal public management.