Accountability no terceiro setor : planejamento para implantação de controles internos em uma entidade filantrópica de Cuiabá/MT

Abstract

The present study aims to develop a plan for the implementation of internal controls, in the light of the principles of Accountability, in a third sector entity in Cuiabá, through an empirical case study using the qualitative method with unstructured interviews, observation and survey. documentary. This research method was used to establish adequate parameters for the accountability of third sector entities, especially those that use the methodology of the Auta de Souza Program in Brazil and in the most diverse countries in the world, thus contributing to the development of these organizations. When analyzing the structure of the method adopted by the congregation to which the social work studied belongs, it was noted that the entity has a robust structure regarding the execution of social works based on the Auta de Souza Program, demonstrating that there is a deep commitment (accountability) of its employees volunteers to the social cause and has great relevance for the families served in the region where it has been operating for nine years as an independent institution. It was concluded that the restructuring of the methods of internal controls for rendering of accounts based on the concepts of Accountability will significantly develop the treatment of data and the transparency of the results that the grouping achieves.