THE USE AND THE IMPORTANCE OF THE RISK MATRIX IN THE STRATEGIC PLANNING OF THE FEDERAL INSTITUTES OF EDUCATION FEDERAL IN BRAZIL

• Autor(a) principal: Soares, Emerson José
• Data de Publicação: 2019
• Outros Autores: Catapan, Anderson, Meza, Maria Lúcia Figueiredo Gomes de
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: ConTexto
• Texto Completo: https://seer.ufrgs.br/index.php/ConTexto/article/view/69622
• topic: Planejamento estratégico; Auditoria interna; Matriz de risco; Strategic planning; Internal audit; Risk matrix

The risk matrix is an instrument for planning actions and assisting the management of an institution's financial resources to prevent, minimize or eliminate the risks involved in administrative processes. This article aims to bring up the discussion about how this instrument can contribute to the strategic planning of the Federal Institutes of Education, Science and Technology of Brazil. As for the ends, the research is exploratory, applied and qualitative; and as to the means it is documentary and bibliographical. As results, it was possible to verify that the use of the risk matrix in the Federal Network of Professional, Scientific and Technological Education is applied through criteria stipulated in isolation in each Institute and this resulted in the perception of the absence of standardization of hierarchical criteria for administrative procedures with the highest levels of risk. The research contributes to the need for government actions to be audited through standardized objective criteria to select actions that contribute to the optimization of the use of public resources.