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Gestão de risco na folha de pagamento: um estudo de caso no Tribunal de Justiça do Estado do Pará
(Universidade Federal do Pará, 2022-06-21) BRITTO, Simone de Sousa; RIBEIRO, Adagenor Lobato; http://lattes.cnpq.br/7267332533770139; https://orcid.org/0000-0002-3694-0163
Risk management was inserted in the public sector as a component of effort to improve control, and is therefore considered a relevant instrument for achieving better results for organizations. Specifically, in the Judicial Branch, which aims at improve the effective adjudication to society, it becomes relevant to consider the various risks of the most varied orders that generate impacts on public resources. Therefore, since there is a need to manage critical risks, it is important to highlight the studies that point out that the personnel expense item has high relevance in public accounts, as it consumes a large part of the budget in comparison to other public expenses. In this regard, the research objective is to propose a group of control mechanisms capable of mitigating the risk events in the payroll processing of the TJPA (Pará’s Justice Court). As a research methodology, a case study was chosen, using as instruments semi-structured interviews applied to six public employee’s members of CAPP/SGP/TJPA, who necessarily participated, directly or indirectly, in the processing of payroll in the 2019/2020 biennium. Based on the interviews, thirty-two risk events in the payroll processing were identified, which, after consolidation, nineteen of them were analyzed and evaluated in the risk matrix, making it possible to determine the forms of treatment for fourteen risk events, according to the degree of severity, deciding for the preferential treatment of high and extreme risks, which are evaluated according to the TJPA’s Risk Management Plan as unacceptable. The results showed that there is a group of control mechanisms that can be implemented in order to mitigate the risk events in the payroll processing of the TJPA, and this research can serve as a reference and assist the managers of the Courts of Justice to identify important measures that contribute to the strengthening of risk management in the institutions of the Judicial Branch.