Aspectos na adoção da gestão de riscos por um instituto federal de educação, ciência e tecnologia

Abstract

Risk management is an important instrument for strengthening institutional governance. The Normative Instruction IN 01/2016 made its application mandatory in all bodies of the Brazilian Federal Gorverment. In this study, we analyze which features affect its development in the Instituto Federal de Educação, Ciência e Tecnologia do Sudeste de Minas Gerais. To this, we develop a qualitative investigation, based both on documental analysis and by semi-structured interviews with institutional members related with the theme. This includes members of the local Governance, Risks and Controls Comittee (CGRC) and the Internal Audit Unity. Our results show that structural, normative and strategic features, as well as the people involved, affect the development of risk management in the institution. Moreover, we notice an interdepency of these factors in the effective adoption of this instrument. This points to the necessity of an improved and coordinated response in order to make progress. In summary, we conclude the institution still lacks the proper level of maturity in the implementation of this policy. This shows the accomplishment of risk management practice is not a linear process, but a dynamical and continuous one.