Abstract

HEINZ, Gabriela; ALVES, Edenilce Bittencourt; RORATTO, Rodrigo  and  DIAS, Evandro Dotto. Financial risks in university management: a case study in government institution. Avaliação [online]. 2019, vol.24, n.3, pp.699-721. ISSN 1982-5765.  https://doi.org/10.1590/s1414-40772019000300008.

Brazilian public administration is experiencing a crisis and uncertainty scenario. Given this, it is essential to know the possible risks that a public university, its consequences for the achievement of its institutional objectives and for the fulfillment of its social function, in addition, to focus on a better application of the resources and consequently to be more efficient . The objective of this study was to develop a model for identifying the budgetary and financial risks of a public educational institution, based on reports and audit certificates issued by internal control bodies and by the internal audit unit itself. The methodology of the study is an applied, descriptive, qualitative and sketched research in a case study whose purpose was to identify the risks that a specific institution is susceptible and the possible consequences for the continuity of the organization. At the end, from the model developed for analysis it was concluded that the main risks are those resulting from the deficiency of the qualification of the servers and are these: fines and sanctions by superior agencies, operational delays, mistaken decision making due to the quality of the information generated, waste of public money, economic and financial losses among others.

Keywords : Management; Audit; Internal control.

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