O uso de boas práticas de gestão de riscos de tecnologia da informação e sua influência na governança corporativa das Universidades Federais Brasileiras.

Abstract

The growing use of Information Technology (IT) at the same time that it is positive due to technological advances and providing improvements in the management of organizations, inspires care, given the complexity of processes and systems and the need to ensure information security and the continuity of the services provided by TI. The risks inherent in IT can negatively influence business processes (corporate risks), negatively impacting corporate results. In general, risk management can be understood as a key element of corporate governance, as well as a critical success factor for an organization to achieve its strategic objectives. In this context, this work aims to analyze the influence that IT Risk Management has on the Corporate Governance of Brazilian Federal Universities, based on the Integrated Governance Survey carried out by the Federal Court of Accounts (TCU). The study presents concepts related to IT risk management and its relationship with corporate governance as a theoretical foundation. The research is characterized, in nature, as applied and, in terms of ends, as exploratory-descriptive in view of the analysis of the specific context of universities. A quantitative approach was used to analyze the data that were collected through bibliographic analysis. It was observed that there is a disproportion between the assessment of the Institutional Corporate Governance capacity stage when performed by TCU and when performed by the Institutions as a self-assessment. In 2018, the arithmetic mean of the evaluation of Universities by TCU was 37.73%, which, according to the classification adopted, points to an initial-starting capacity stage, from the perspective of Universities, the arithmetic mean reached 49.17% and Intermediate capacity stage. The adoption of IT risk management practices by Universities is still at an Initial stage in the order of 18.89%. It was also found that the institutions that most adopt such practices are those of intermediate age between 21 and 60 years old. The correlation grid between the factors analyzed demonstrated the existence of a significant correlation between IT Risk management and Corporate Governance of Universities confirming the assertion that Brazilian Federal Universities that adopt IT Risk Management practices perform better in terms of Corporate governance. The results presented point to the need to evolve Institutional Governance in all aspects, especially when managing IT risks