SELF-EXAMINATION QUESTIONNAIRE AS A TOOL FOR INTERNAL CONTROL AND RISK MANAGEMENT

Abstract

Objective: The present research aims to explore specific aspects of self-examination questionnaires and which measures could contribute to their improvement. Theoretical framework: the self-assessment of internal controls is a methodology that allows the manager to evaluate himself with regard to his internal controls and, consequently, contribute to the identification of risks inherent to the fulfillment of his institutional objectives. Public policy evaluations, through process improvement, require further studies. Thus, a literature review was carried out on insights that could contribute to research in the fields of risk control and management. Method: in order to give robustness to the article, documental research, interviews and a supervised questionnaire were carried out. Results: according to the perceptions of auditors from the Internal Control Department and managers of the Calha Norte Program Department, administrative units of the Ministry of Defense, the self-examination questionnaire adds value to administrative control. A positive image of the audit was identified among managers and high acceptability of the differentiated application of self-examination questionnaires. At the same time, depending on the respondent's profile, there is a need for further training on the use of this tool. Conclusion: based on the results achieved, this research contributes to the improvement of public policy evaluation processes, exploring self-assessment as a relevant factor in achieving institutional objectives.