Gestão patrimonial na administração pública: um estudo sobre a gestão de bens móveis em Organizações Militares da Marinha do Brasil sob a ótica da auditoria interna

Abstract

This research aimed to verify the contribution of Auditing work related to the Management of Permanent Mobile Assets in the Brazilian Navy (MB), regarding the improvement of controls and correction of distortions, as well as identifying opportunities for enhancement. To achieve this purpose, a solid theoretical framework was developed through bibliographic and documentary research. Subsequently, data was collected through a questionnaire applied to Asset Managers in a specific sector of the MB. Additionally, a thorough analysis of the risks associated with the administration of Permanent Mobile Assets was conducted in order to quantify Inherent Risks (IR), the existence of any controls, and consequently, the Residual Risks (RR) relevant to the management of these assets. Finally, the research presented a questionnaire model for conducting Asset Diagnostics in organizations, along with a Risk and Control Analysis Matrix, with the aim of adding value to the excellent work of Asset Auditing led by the Internal Control Center of the Navy (CCIMAR). Therefore, this study contributes not only to expanding the understanding of the importance of auditing in the Management of Permanent Mobile Assets in the MB but also offers practical tools that can be applied to optimize the effectiveness of controls, correction of distortions, and thus strengthen Asset Management within the institution.