Matriz de Riscos e Controles aplicada à gestão do estoque de gêneros alimentícios no processo de auditoria interna da Marinha do Brasil

Abstract

Subsistence is the managerial account through which activities related to the food sector of theBrazilian Navy are processed. In this context, it is up to the Military Organizations that own theirown organized farms, all activities related to the acquisition of foodstuffs for the constitution ofstocks, taking into account from planning to final consumption. Thus, this research proposesto present a risk matrix applicable to the management of foodstuffs stock in the Brazilian Navyin support of the audit process carried out by the Center for Internal Control of the Navy. Forthe theoretical foundation of this study, a bibliographic and documental review was carried out,through the use of articles and books, as well as the legislation relevant to the object of study. Toachieve the proposed objective, descriptive research was used. Five processes were mappedand thirty-one risks related to food inventory management were identified. The results of thisstudy show that the adoption of the matrix of risks and controls applied to the management offoodstuffs stocks of the Brazilian Navy, contributes to the planning of internal audit processes,because in a simple way it is possible to specify the risks, as well as the effectiveness of existingcontrols. In addition, it allows auditors to gain a greater critical appreciation of each area.