Risk matrix as an audit planning instrument for public works: a non-parametric methodological proposal
Autor(a) principal: | |
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Data de Publicação: | 2019 |
Outros Autores: | |
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 |
Resumo: | 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. |
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Risk matrix as an audit planning instrument for public works: a non-parametric methodological proposalMatriz de risco como instrumento no planejamento de auditoria de obras públicas: uma proposta metodológica não-paramétricaRisk 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.As matrizes de risco têm sido amplamente utilizadas como uma ferramenta de avaliação de risco em muitos campos devido à sua simplicidade e natureza intuitiva. Entretanto, a literatura especializada tem focado em suas aplicações nos mais diversos campos de atuação em vez de desenhá-las. Este trabalho tem por objetivo apresentar uma proposta metodológica robusta de matriz de risco para a seleção de contratos de obras públicas em amostras não-paramétricas. A metodologia é classificada quanto à origem como descritiva e quanto à abordagem do problema em quali-quantitativa, com padrão não-paramétrico com categorização das variáveis. O resultado demonstra a viabilidade da metodologia e a necessidade de melhorar os mecanismos de governança para um que priorize a análise de riscos no centro do planejamento para tomada de decisão dos gestores.Tribunal de Contas do Estado do Ceará2019-03-14info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionAvaliado pelos paresapplication/pdfhttps://revistacontrole.tce.ce.gov.br/index.php/RCDA/article/view/50810.32586/rcda.v16i2.508Revista Controle - Doutrina e Artigos; v. 16 n. 2 (2018); 131-1632525-33871980-086X10.32586/rcda.v16i2reponame:Revista Controle (Online)instname:Tribunal de Contas do Estado do Ceará (TCCE)instacron:TC_CEporhttps://revistacontrole.tce.ce.gov.br/index.php/RCDA/article/view/508/423Copyright (c) 2019 Revista Controle - Doutrina e Artigosinfo:eu-repo/semantics/openAccessLopes, Caio Petrônios de AraújoLôbo Neto, José Benevides2019-11-22T11:31:49Zoai:ojs.revistacontrole.tce.ce.gov.br:article/508Revistahttps://revistacontrole.tce.ce.gov.br/index.php/RCDAPUBhttps://revistacontrole.tce.ce.gov.br/index.php/RCDA/oairevistacontrole@tce.ce.gov.br || josimar.batista@tce.ce.gov.br2525-33871980-086Xopendoar:2019-11-22T11:31:49Revista Controle (Online) - Tribunal de Contas do Estado do Ceará (TCCE)false |
dc.title.none.fl_str_mv |
Risk matrix as an audit planning instrument for public works: a non-parametric methodological proposal Matriz de risco como instrumento no planejamento de auditoria de obras públicas: uma proposta metodológica não-paramétrica |
title |
Risk matrix as an audit planning instrument for public works: a non-parametric methodological proposal |
spellingShingle |
Risk matrix as an audit planning instrument for public works: a non-parametric methodological proposal Lopes, Caio Petrônios de Araújo Risk Matrix. Audits of Public Works. Risk Management. Matriz de Risco. Auditoria de Obras Públicas. Gestão de Risco. |
title_short |
Risk matrix as an audit planning instrument for public works: a non-parametric methodological proposal |
title_full |
Risk matrix as an audit planning instrument for public works: a non-parametric methodological proposal |
title_fullStr |
Risk matrix as an audit planning instrument for public works: a non-parametric methodological proposal |
title_full_unstemmed |
Risk matrix as an audit planning instrument for public works: a non-parametric methodological proposal |
title_sort |
Risk matrix as an audit planning instrument for public works: a non-parametric methodological proposal |
author |
Lopes, Caio Petrônios de Araújo |
author_facet |
Lopes, Caio Petrônios de Araújo Lôbo Neto, José Benevides |
author_role |
author |
author2 |
Lôbo Neto, José Benevides |
author2_role |
author |
dc.contributor.author.fl_str_mv |
Lopes, Caio Petrônios de Araújo Lôbo Neto, José Benevides |
dc.subject.por.fl_str_mv |
Risk Matrix. Audits of Public Works. Risk Management. Matriz de Risco. Auditoria de Obras Públicas. Gestão de Risco. |
topic |
Risk Matrix. Audits of Public Works. Risk Management. Matriz de Risco. Auditoria de Obras Públicas. Gestão de Risco. |
description |
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. |
publishDate |
2019 |
dc.date.none.fl_str_mv |
2019-03-14 |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Avaliado pelos pares |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
https://revistacontrole.tce.ce.gov.br/index.php/RCDA/article/view/508 10.32586/rcda.v16i2.508 |
url |
https://revistacontrole.tce.ce.gov.br/index.php/RCDA/article/view/508 |
identifier_str_mv |
10.32586/rcda.v16i2.508 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.relation.none.fl_str_mv |
https://revistacontrole.tce.ce.gov.br/index.php/RCDA/article/view/508/423 |
dc.rights.driver.fl_str_mv |
Copyright (c) 2019 Revista Controle - Doutrina e Artigos info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
Copyright (c) 2019 Revista Controle - Doutrina e Artigos |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.publisher.none.fl_str_mv |
Tribunal de Contas do Estado do Ceará |
publisher.none.fl_str_mv |
Tribunal de Contas do Estado do Ceará |
dc.source.none.fl_str_mv |
Revista Controle - Doutrina e Artigos; v. 16 n. 2 (2018); 131-163 2525-3387 1980-086X 10.32586/rcda.v16i2 reponame:Revista Controle (Online) instname:Tribunal de Contas do Estado do Ceará (TCCE) instacron:TC_CE |
instname_str |
Tribunal de Contas do Estado do Ceará (TCCE) |
instacron_str |
TC_CE |
institution |
TC_CE |
reponame_str |
Revista Controle (Online) |
collection |
Revista Controle (Online) |
repository.name.fl_str_mv |
Revista Controle (Online) - Tribunal de Contas do Estado do Ceará (TCCE) |
repository.mail.fl_str_mv |
revistacontrole@tce.ce.gov.br || josimar.batista@tce.ce.gov.br |
_version_ |
1798315247268790272 |