Análise do processo de implementação da ferramenta auditoria baseada em riscos – ABR e do gerenciamento de riscos em instituição de saúde

Abstract

People and companies are constantly in the process of managing risks, even if this is imperceptible in everyday life. The simple act of going to work, traveling, walking, and other daily activities involves risks that sometimes people or businesses do not realize can occur at any time and frustrate the achievement of their goals or goals. In this sense, in view of internal and external threats that may hinder the achievement of organizational goals, it is necessary to invest in processes and tools to prevent and reduce these risks, where the manager could decide how they will be treated; this procedure is known as Risk Management. Allied to Risk Management, we have the Risk Based Audit - ABR, which consists of an audit focused on the risks of the organizations' work processes, and its main objective is to assure the Manager that the risk management processes are operating correctly and that significant business risks are being effectively managed at all levels of the organization. Based on this premise and in view of the State Executive Branch does not use the ABR tool in its work processes exposing them to the most diverse risks, the General Comptroller of the State of Minas Gerais - CGE / MG elaborated a ABR methodology, which implementation is still ongoing. Thus, this study analyzed the ABR tool from the applicability of the methodology in a work process developed in a health institution. The results of this analysis and the expected benefits of its implementation were presented in this study, with a special focus on how the ABR can assist the Manager in its decision making, based on risk assessment and internal controls, in order to ensure that organizations achieve their proposed goals and objectives.