Um estudo sobre gerenciamento de riscos, aplicado na execução financeira da Marinha do Brasil, como ferramenta do Controle Interno

Abstract

This survey is a set of requirements for financial management in the Brazilian Navy (MB), and in parallel, the model can be applied to the institution's Internal control area. Financial execution is responsible for making the budgetary resources for the MB, including financial, accounting and budget financing tasks, of major importance for the execution of its activities. During the case studied, the risks inherent to financial execution are detailed, and through a free tool provided by the Federal Government, called “Tesouro Gerencial”, they are formed, the control reports are controlled and controlled to avoid them, and other commitments as activities in this area. In the end, financial risk management and external resource management, but assisting managers and interest groups in the execution of public resources in the Force.