Risk matrix as an audit planning instrument for public works: a non-parametric methodological proposal

• Autor(a) principal: Lopes, Caio Petrônios de Araújo
• Data de Publicação: 2019
• Outros Autores: Lôbo Neto, José Benevides
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista Controle (Online)
• Texto Completo: https://revistacontrole.tce.ce.gov.br/index.php/RCDA/article/view/508
• topic: Risk Matrix. Audits of Public Works. Risk Management.; Matriz de Risco. Auditoria de Obras Públicas. Gestão de Risco.

Risk matrices have been widely used as a risk assessment tool in many fields due to their simplicity and intuitive nature. However, research has focused on the application of a single risk matrix in a number of areas rather than designing them for a specific purpose. This paper aims to present a proposal for a robust risk matrix methodology for the selection of public work contracts in non-parametric samples, in order to meet the needs of audit planning. The methodology is categorized, in terms of origin, as descriptive and, in terms of approach to the problem, as qualitative-quantitative, followed by a non-parametric pattern with categorization of the variables. The result demonstrates the feasibility of the methodology and the need to improve governance mechanisms for one that prioritizes risk assessment at the heart of the decision-making process of managers.