Análise da gestão de riscos organizacionais em Universidades Federais do Brasil

Abstract

Enterprise risk management (ERM) has been the center of debate worldwide by governments, companies and institutions that wish to improve their governance and enjoy the benefits of this practice. In the national context, especially in Federal Institutions of Higher Education, the topic is still recent and was determined by the Joint Normative Instruction MP/CGU nº 01/2016. This instruction aims to strengthen management, improve processes and achieve the organizational objectives of bodies and entities of the federal executive power. Taking this rule into account, the present study aims to establish an overview of risk management in Brazilian Federal Universities in the period between 2017 and March 2020. For this, the research used as its main tool the documental analysis of reports and other documents made available on the websites of these institutions, including internal audit reports, risk management policies, risk management plans, etc. In this way, it was possible to identify the main typologies and risk classifications used by the institutions, as well as the implementation barriers, technological solutions and good practices. The survey also aims to provide practical information for managers of higher education institutions, with the aim of supporting the adoption and review of their risk management programs.