Gestão Patrimonial em uma Organização Militar da Marinha do Brasil: alienação de bens móveis

Abstract

This work aimed to present a matrix of risks and controls applicable to the disposal of movable assets as an auxiliary tool for planning audits conducted by the Center of Internal Control of the Navy (CCIMAR). To achieve this purpose, the procedures adopted by the Brazilian Navy for asset management and disposal of unusable movable asset were analyzed. The treatment of these assets within a specific Military Organization was mapped, seeking to identify possible nonconformities in this process. Then, a matrix of risks and controls for the activities of wealth management was made, aiming to undo of unusable movable assets. Furthermore, applicable control tools were proposed to improve the management of these assets. Through bibliographic and documentary research, the present study provides an effective tool to evaluate activities related to the sale of unusable movable property, contributing to the improvement of the process and risk management. This work aims to add value to the Brazilian Navy by providing a method structured to improve efficiency and effectiveness in the asset management of these assets, ensuring greater transparency and compliance with internal and regulatory guidelines.