Controle interno : contribuições à identificação e análise das modalidades de licitações realizadas pela Prefeitura Municipal de Rondonópolis e sua conformidade com a legislação em vigor no Brasil

Abstract

All acquisitions, whether of services, works, materials for consumption or permanent material, disposals and or leases, must by law be auctioned by the Rondonópolis City Hall. This study is about verifying if this obligation is being fulfilled and if there is any internal control to correct any errors or distortions, and the modalities used are correct at the end, to suggest that some modification be implemented, or not, so it was carried out in a qualitative, descriptive case study, based on the legislation in force and on the processes made available on the Transparency Portal, on the Rondonópolis City Hall website, in the period of 2019. According to the data treated in this research, the conclusion was reached that bidding procedures for the most part are being carried out as required by law, however some flaws or irregularities have still been observed, of which in this sense the internal control must implement, goals and action plans, in order that these flaws and irregularities are corrected in order to serve the inspection bodies.