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The study aimed to present the results of the internal control of the supervisory body in the monitoring and supervision of management contracts. The methodology was based on the study of the doctrine, scientific and periodical articles on the subject, analysis of documents presented by social organizations from January to December 2016 in the State of Paraiba, such as: bills of exchange, invoices, Third-party service contracts, tax collection guides and others that became necessary during the analysis. Eleven (11) irregularities in the execution of the analyzed contracts were identified, as well as the corrective measures to be adopted, as well as the implications of these irregularities for the continuity of the contracts. Based on the data, differences were identified with the Babatunde and Dandago studies (2014) and similarities with the audit carried out by the Court of Auditors of the Union (2015). Finally, it is concluded from the research that the management contracts analyzed by the internal control of the supervisor, denominated A, B, C and D, presented nonconformities such as: insufficiently proven expenses; expenses with misuse of purpose; inconsistent accounting statements; absence of routines and procedures for patrimonial control; non-observance of the principle of treasury unit and omission of accounting records.

Contratos de gestão com organizações sociais: o papel dos sistemas de controle interno como ferramenta de acompanhamento e fiscalização