Metodologia para suporte ao planejamento estratégico em IFES com base no risco, consenso, BSC e princípios de governança.

Abstract

In every organization, including public ones, the possibility of events that compromise the success of the planned institutional objectives is a premise for the risks to be considered, measured and monitored so that their impacts are mitigated. In view of the use of the triad Governance, Risk Management and Internal Control in the public service, by the regulations of JRI 01/2016 of the MP and CGU and of Decree nº. 9.203, of November 22, 2017, this study aims to present and validate a methodology to support strategic planning at FIHE, based on risk, consensus, BSC and governance principles. The theoretical basis presents conceptual aspects about governance, controls, risk management and strategic planning, in addition to the change environment brought in the proposal of the new public administration, for efficiency and public interest. The deepening of the theoretical basis for the empirical context of the research is ratified by the presentation of the studies applied to the integration of risk management tools and strategic planning. The research is applied and developed in an exploratory and descriptive way, qualitative and quantitative, by means of technical procedures of type documentary research and case study. The instrument was the Likert Scale questionnaire, with five items, based on the Delphi Method, in two rounds, applied to nineteen panelists, where it was sought to estimate the magnitude of the risk events through their responses. In each issue, the panelists pointed out the likelihood and impact of each event in relation to the institutional objectives identified. The quantitative data were treated by classical descriptive statistical methods and the qualitative data of the panelists ' responses were analyzed in an interpretative manner. The consensus of the responses was calculated by the variation of the standard deviation and the variance of the means of the magnitudes of the risks, between the two rounds of the study, where, positive results evidenced the increase of the consensus. The variations were positive, in 96.43% (27/28) of the issues, from one round to another, indicating an increase in consensus, for these issues. These results were based on obtaining the seeding, from the largest to the smallest magnitude, whose risks were incorporated into a BSC adapted to the reality of the public service, associated with their respective indicators.