KNOWLEDGE-BASED RISK MANAGEMENT AUDIT: FOCUS ON FEDERAL UNIVERSITIES IN NORTHEASTERN BRAZIL
knowledge-based risk management; risk management; knowledge management practices; intelligence audit; federal university.
The control agencies of public administration, in their audits, have dedicated special attention to the level of maturity of risk management adopted by each institution. According to data from the 2021 integrated profile of organizational governance and public management, prepared by the Brazilian Federal Court of Accounts, only three of the eighteen federal universities in northeastern Brazil have reached the enhanced risk management stage, the others are divided between the insignificant, initial and intermediate stages. The diagnosis of a low risk management maturity index in these institutions justifies the investigation of new tools and methodologies that can contribute to improving the management of this process, such as knowledge management practices and knowledge-based risk management. In this context, the research problem is to investigate how KBRM can contribute to improving the risk management process in federal universities in northeastern Brazil? In view of the foregoing, the general objective is to propose knowledge-based risk management strategies to improve risk management in federal universities in northeastern Brazil. The achievement of this macro objective occurs through the following specific objectives: a) to identify the knowledge management practices and the components of the knowledge-based risk management structure existing in the risk management process of federal universities in northeastern Brazil; b) to verify the characteristics and benefits of the practices and components identified for risk management; and c) to propose guidelines for implementing knowledge-based risk management at federal universities in northeastern Brazil. This is applied social research with a qualitative and quantitative approach. As for the objectives, it is characterized as exploratory and descriptive. With regard to research techniques, the intelligence audit method proposed by Carvalho (2022) is used with the use of bibliographical research, application of questionnaires and focus groups. As for data analysis, it will be carried out using descriptive statistics and content analysis. The result is expected to be the development of guidelines based on the knowledge-based risk management structure proposed by Karadesheh (2010), for implementation in federal universities in northeastern Brazil.