COMMUNICATION BETWEEN INTERNAL CONTROL AND RELATED MANAGEMENT UNITS: AN ANALYSIS IN THE 5TH ARMY ACCOUNTING AND FINANCE INSPECTORATE

Abstract

The communication between the Internal Control Unit (ICU) and Linked Management Units (LMU), organizations of the Public Administration, is of essential relevance for the matters dealt with between them to be perfectly understood. The Special Informative Note of the 5th Army Accounting and Finance Inspectorate (NIEsp), a means of communication between ICU and LMU, consolidates norms, guidelines, and interpretations on various topics, regarding the correct way of carrying out procedures by Administration Agents (Adm Agt ) within the scope of the Brazilian Army. Thus, in a context that impresses the relevance of organizational communication, the present study has the general objective of assessing the effectiveness of NIEsp, in the communication between ICU and LMU. The method used was exploratory bibliographic research, associated with the quantitative approach based on an applied research, with the perceptions of the LMU. The results showed significance in the use of NIEsp by the Adm Agt, demonstrating the importance of communication between the units.

Keywords

• comunicação organizacional
• controle interno
• gestão e eficiência