Uma análise dos instrumentos e mecanismos de gerenciamento de riscos e controles adotados pelos tribunais eleitorais do nordeste brasileiro, à luz do Modelo das Três Linhas

Abstract

The outlined research aims to analyze the adherence of risk management instruments and mechanisms used by the Regional Electoral Courts (TREs) in the Northeast Region of the country to the Three Lines model of The Institute of Internal Auditors (The IIA), to support the institutional decision-making process. The research is characterized as qualitative and quantitative, with documentary research and bibliographical research as technical procedures, based on the available public data collection on the websites of the case study institutions, especially on transparency portals. In relation to the study aims, it is a descriptive research. As for the approach method, the study is deductive based on documentary analysis. As a result of the confrontation between scientific theory and professional practice, the study seeks to contribute to the improvement of public administration, especially in the context of Electoral Justice, as far as it highlighted the risk management situation of the nine northeastern TREs, based on standards and normative, noting that, for the most part, the surveyed public bodies demonstrate gradual evolution in risk management. In relation to the Three Lines model, it can be said that there is a seeking for the effective implementation of it, especially after the approval of the Internal Audit Statute (between 2020 and 2021), even though a certain diversity of understanding regarding the role of the second line was noted, besides some weaknesses that can be overcome, working as a basis to boost the evolution of public management and the effective implementation of the planned public policies. Therefore, it is concluded that the use of risk management instruments and mechanisms, especially the Three Lines, based on international models and practices, makes the relationship and communication that must exist between the various public agents understandable, facing the objectives inherent risks.