Gestão de risco no setor público : percepção do gerenciamento de riscos nas universidades federais

• Ano de defesa: 2019
• Autor(a) principal: ARAÚJO, Artur Alves de
• Orientador(a): GOMES, Anailson Márcio
• Banca de defesa: CALLADO, Antônio André Cunha, GURGEL, André Morais
• Tipo de documento: Dissertação
• Tipo de acesso: Acesso aberto
• dARK ID: ark:/57462/0013000009zq0
• Idioma: por
• Instituição de defesa: Universidade Federal Rural de Pernambuco
• Programa de Pós-Graduação: Programa de Pós-Graduação em Controladoria
• Departamento: Departamento de Administração
• País: Brasil
• Palavras-chave em Português: Gestão de risco; Controle interno; Administração pública
• Área do conhecimento CNPq: ADMINISTRACAO::CIENCIAS CONTABEIS
• Link de acesso: http://www.tede2.ufrpe.br:8080/tede2/handle/tede2/8486

The research aimed to analyze the perception in Federal Universities of Brazil regarding the adoption of risk management as a control tool. As for nature, the research is classified as applied, with quantitative approach. Regarding the objectives, it fits as descriptive. The procedure adopted was the survey, having as scope the Federal Universities of Brazil. The groups of variables were composed of: server profile, view of the internal control environment, risk identification and perception within the context of the risk management steps, challenges regarding the implementation of risk management and perception regarding the impacts and contributions arising from them. risk management. Most respondents are administrative technicians, with specialization and experience between 05 and 10 years in the institution. Regarding the realization of the internal control environment, most control mechanisms are present in most Universities, however, essential points such as keeping a trustee and process mapping still need to be better incorporated. The same is true for risk identification, where risks arising from covenants, financial activities, payroll, education, and compliance still need to be identified in greater numbers by institutions. Third, the perception of the challenges arising from the implementation of risk management was analyzed, highlighting the challenges related to the lack of process mapping, the need for engagement and training of employees, the emergence of divergences around risk and excessive demands. Finally, the research sought to analyze the perception of impacts and contributions, which highlighted: cost reduction, integrity promotion, identification of current and emerging problems and monitoring the adequacy and effectiveness of internal controls. Significant relationships were identified between the group of challenge variables and the group corresponding to the benefits of risk management. It is concluded that risk management must be incorporated and improved by universities, which are gradually improving, especially considering recent regulations, but which are already an obligation. In general, the universities responded positively regarding the finding of the internal control environment. The definition of the risk management model was performed by just over half of the institutions, however, due to the fact that it is mandatory, the adoption process may be underway. Thus, we sought to contribute to the professional and academic environment by demonstrating the perception of the Federal Universities regarding the main aspects of risk management, even if in the initial phase of implementation and mandatory in the Brazilian public sector. Thus, it can also contribute or generate perspectives on the challenges and benefits perceived by the servers themselves. Thus, Federal Universities can identify each of the points analyzed in the study for various improvements, aiming precisely to adapt to the risk management recently imposed by the legislation. Based on the results of the study, it is possible to propose a set of actions, inserted in the operational context of the Universities, to improve the degree of risk management maturity of these institutions.