Gestão de riscos em compras públicas: um estudo na Central de Compras do Estado da Paraíba

Abstract

This exploratory study sought to understand the risk management phenomenon - GR in public procurement, with a cut-off for the trading mode, using references from international and national GR methodologies, with emphasis on a field research carried out within the Purchasing Center. State of Paraíba. The guiding question of this paper is: how to improve public procurement procedures through trading using risk management? The theoretical foundation covered the conceptual aspects of the core themes related to the scope of the research, such as public procurement, good public governance and, in more detail, risk management. To achieve consistent results, the work sought to use the main existing references that aim to contribute to the identification, analysis, assessment and treatment of risks, such as COSO ERM, ISO 31000: 2018 and the Three Lines of Defense Model. In the Brazilian scenario, we have the Integrity, Risk and Internal Control Management Manual - GIRC of the Ministry of Planning, Development and Management, the Joint Normative Instruction No. 01/2016 of this Ministry and the Federal Comptroller General, and the Evaluation Model of the TCU's Risk Management Organizational Maturity as contributory measures for the implementation of GR by national public agencies. Regarding the methodological aspect, this research is configured as a basic, exploratory qualitative study, whose data collection occurred through in-depth semi-structured interviews through focus groups and document analysis, employing Baldin and Munhoz (2011) snowball approaches. This field and bibliographical research was based on the method of content analysis by Bardin (2016), being approached the stages of analysis and treatment of data proposed by Mozzato and Grzybovski (2011). The evidenced results proposed to identify the mapping of the trading regulations, as well as the flowchart of the procedures operated by the Purchasing Center, allowing us to identify the main objectives and risks that permeate their scope, correlated to the risk typologies referenced in the theoretical phase. Continuously, we applied the characteristics of risk management based on the standard of ISO 31000: 2018, broadly, with the empirical field researched, making it possible to visualize the nuances of GR adopted by the respective public agency, which made it possible to glimpse the maturity of the organization on this branch of governance. We conclude that the implementation or improvement of risk management processes, in a regulated manner, is a relevant tool to optimize the achievement of the objectives expected by the trading sessions executed by public agencies. It is recommended, including through the recent Federal Decree of Public Governance, the institutionalization of innovative activities in this sense, seeking to modernize the culture of stakeholders to align with contemporary good practices of governance, risk management and integrity, generating public value of sustainable way.