Análise sobre a implantação do gerenciamento de riscos da Controladoria Geral do Estado Da Paraíba.

Abstract

This study aimed to analyze the implementation process of risk management in the internal control of the state administration through the Comptroller General of the State of Paraiba - CGE. For this, a qualitative research was carried out, through semi structured interviews with six state servants, among them the general controller of the Government of the State of Paraiba. The interview script was divided into three axes: (a) the first with the purpose of telling the history and operation, identifying the conditions that led to the emergence of the CGE; (b) the second dealt with the process of implementing risk management in control practices; and, finally, (c) analyzed social control. The evidence gathered showed that the Comptroller General of the State of Paraiba established a risk management implementation process, which aims to guarantee the integrity and legality of public spending, helping to combat corruption and encouraging transparency in public management that contributes to a accountability culture. Among the main problems raised are the lack of an organizational culture focused on risk management, as well as the absence of a methodology for applying this prevention model in a uniform manner in the various sectors of administration. Thus, it was identified that even in the face of the use of independent internal control mechanisms, the optimization of these processes is directly linked to the need to build and apply a concept that brings unity to the methods of prevention, evaluation and assessment of risks.