FROM AUDITING TO TRANSFORMATION: HOW INVENTORY CATALYZES INNOVATION IN ASSET MANAGEMENT IN A PUBLIC SECTOR INSTITUTION
public administration; asset inventory; governance; federal justice; benchmarking; best management practices;
This study analyzed the asset management of permanent movable assets in the Federal Court of the 5th Region, focusing on a specific Judicial Section between 2022 and 2024. The main objective is to propose a continuous improvement process, supported by innovative administrative and methodological tools, capable of transforming the asset inventory into a strategic instrument for auditing and governance. The research, of an exploratory, descriptive, and documentary nature, was based on a qualitative approach, complemented by quantitative elements extracted from asset reports. Ordinances, administrative reports, annual inventory processes, manuals, and related documents were examined, in addition to academic references on asset management and public governance.
The results revealed structural and regulatory weaknesses, such as overburdened staff, dependence on external support from collaborators, and a lack of standardization in reports, compromising the reliability of inventories and administrative efficiency. Conversely, good practices were identified through benchmarking conducted in other Judicial Sections, highlighting initiatives for functional accountability, document decentralization, and administrative improvement, which can be adapted to the context of the 5th Judicial Section. It is concluded that, based on regulatory frameworks such as CJF Resolution No. 880/2024, the asset inventory, when institutionalized as a strategic practice, can catalyze the modernization of public management. The proposals presented—standardization of commissions, document standardization, and adaptation of good practices—offer replicable contributions in other units, expanding administrative maturity and strengthening institutional transparency.