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This study had the objective of analyze the accountancy and financiers information of the information systems (IS) utilized by the Controlling sectors of the municipal city halls in the state of Rio Grande do Norte (RN, Brazil), regarding the control and to the audit of the activities of the city halls included in the study. This study utilized inductive approach, documentary, bibliographical research and field study that apply questionnaires in the Controlling sectors of the towns of population over 20,000 inhabitants. Regions and towns researched it was: West (7), Central (4), Agreste (5), East (11), about identification of accounting and financier information of service to the control and audit activities. The Central region had the best averages second the technicians interviewed: 4.81, 4.52 and 4.57 of the maximum one of 5 (Likert scale). About the characteristics of the information of the computer reports the Agreste region had the to bigger average (4.68); the West region was to better with 57.14% followed by the Central region (50%), Agreste region (40%) and East region (36.36%), therefore, this last region was to worse in utilization of the accountancy and financiers information in the activities of sectors Controlling in the local governments studied. Finally, the results recommend apply the research in the same towns in the future to evaluated possible evolutions of the results and in others Brazilian States

Public accounting; controlling; financial information; information systems