Matriz de risco como instrumento no planejamento de auditoria de obras públicas: uma proposta metodológica não-paramétrica
| Autor: | José Benevides Lôbo Neto, Caio Petrônios de Araújo Lopes |
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| Rok vydání: | 2019 |
| Předmět: | |
| Zdroj: | Revista Controle - Doutrina e Artigos. 16:131-163 |
| ISSN: | 2525-3387 1980-086X |
| DOI: | 10.32586/rcda.v16i2.508 |
| Popis: | 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. |
| Databáze: | OpenAIRE |
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