A contribuição dos sistemas de informação na atuação da controladoria em uma Prefeitura Municipal do Estado de Pernambuco

Abstract

This study deals with the contribution of the Information Systems (SI) to the control of a municipal government in the state of Pernambuco. The purpose of this study was to analyze the contribution of IS, considering the activities listed in Resolution 0001/2009 of the TCE / PE. Regarding the methodological procedures, the research is applied as an applied, exploratory and descriptive nature, characterized as quanti-quali, since quantitative methods are used (descriptive and cluster analysis) and qualitative (content analysis). The universe is all professionals (95), of the 14 control points cited by Resolution 0001/2009 of the TCE / PE, which work linked to the General Comptroller of the Municipality (CGM) of the City Hall (PM) studied. The collection instrument used was the semi-structured questionnaire and an interview script (applied to the controller). Based on the collected data, the perceptions of the municipality's controllers' servers and managers on the tools provided by the SIs were analyzed. It was noticed that the most critical situation is located in those that do not yet use systems, specifically in the case of education. It was verified that the absence of an IS generates a dissatisfaction and loss of efficiency and effectiveness in the activities of the sector. Among the control points that use the system, the highest occurrences were registered in those who perform a greater number of tasks, such as Taxation, Personnel Management and CGM itself. The most commonly used SIs on average are SIT (48.4%), ERP (48%) and BI (28.9%). It was verified that ISs contribute to all groups of control activities, however, audit activities on average are the most benefited (95.3%); followed by the activities of the efficiency group (88.3%); management activities (86.8%) and finally operational activities (81.7%). It was also noticed that many users are unaware of their real attributions and some of these are being carried out by sectors that are different from those recommended by Resolution 0001/2009 TCE / PE. The relevance of the findings lies in the publicity of the innumerable benefits that the IS can offer to the controller, because when properly implemented, they are a strong indicator of efficiency and effectiveness in activities, especially those related to auditing and decision making. In addition, this research may lead to an in-depth discussion and / or study in controllerships of other city halls and other government agencies, favoring the inclusion of the technologies in the organizational processes, aiming to reduce costs and the efficiency of the organ.