Santos, Everton Gomes dosRocha, Whedney Jonathan Alves da2019-12-172021-10-012019-12-172021-10-012019-12-02ROCHA, Whedney Jonathan Alves da. Impactos financeiros com a judicialização dos processos de desapropriação: estudo de caso da obra do contorno do município de Caicó/RN. 2019. 103f. Monografia (Graduação em Ciências Contábeis) - Universidade Federal do Rio Grande do Norte, Centro de Ciências Sociais Aplicadas, Departamento de Ciências Contábeis, Natal, RN, 2019.https://repositorio.ufrn.br/handle/123456789/41473The present work has as its theme: “Financial impacts with the judicialization of expropriation processes: case study of the contour work of the municipality of Caicó / RN”. Using the case study method, with the bibliographic research, we sought to verify through internal audit, used as a tool to support decision making, analyze the costs after judicialization of expropriation processes, called by the Comptroller General of the Union of risks. post-judicialization not measured. The study arises from the perception of the author with the increase in costs with the indemnification of sixteen expropriation processes, necessary for the execution of the work of the Caicó / RN contour, which began in 2012, with fourteen lawsuits not yet concluded, being judicial sphere. After a thorough analysis of the processes, it was found that DNIT ended up directly responsible for raising the costs of those who went to court, because the body through its technical staff of Appraisal Engineers has the discretionary power to accept or not the calculated value. In the report prepared by the judicial expert, and without considering the risks, but only technical factors, ended up disagreeing with the reports presented, motivating the refusal, for example: by choosing a different methodology from that used by the public administration; for having found error in the application of the technical standard, among others. However, it was clear from the results that this position was not the best choice, because in the 14 cases that followed to justice the judge ended up accepting the report produced by the expert and after 6 years, the compensation value, when compared to the value the initial cause was 357%. The result points out that a change in the attitude of the Federal Prosecutor's Office and the National Department of Transport Infrastructure is necessary, with the inclusion of alternative dispute procedures before the judicialization of the processes, such as mediation and arbitration. The results also showed the need for the agencies involved to use the risk analysis technique as a tool for decision making, in order to measure the advantage in proposing appeals against the report presented by the judge's expert.Attribution-NoDerivs 3.0 Brazilhttp://creativecommons.org/licenses/by-nd/3.0/br/ControladoriaCustosDesapropriação por utilidade públicaEstudo do risco pós judicializaçãobachelorThesis6.02.04.00-1 Ciências Contábeis