Controle interno na Marinha do Brasil: avaliação do nível de maturidade da Primeira Linha de Defesa

Abstract

The main objective of this research is to understand and analyze the perception of the Second Line of Defense regarding the level of maturity, in Risk Management, of the First Line of Defense of the Brazilian Navy. In addition, we sought: to present the current internal control structure of the Brazilian Navy, in the light of the latest regulations on the subject; describe the functioning of the Brazilian Navy's risk management; and to describe the way the First Line of Defense operates in the risk management of the Brazilian Navy. To this end, a two-stage case study was conducted. In the first stage, a documentary and bibliographic research was carried out that allowed the verification that the Brazilian Navy has a well-structured and standardized Internal Control and Risk Management environment. In the second stage, questionnaires were sent, from January to February 2023, to 14 Internal Control Advisors of the Brazilian Navy, representing the Second Line of Defense, to capture their perception through the evaluation of 6 attributes (Environment; Culture; Processes; Integration; Performance Indicators; and Resilience and Sustainability) on a 5-level maturity scale. At the end of the research, the level of maturity perceived by the Second Line of Defense was the Intermediary, denoting that there is a formalized and well-established risk management structure, but considered only for the main processes of the Brazilian Navy. In this context, it was found that for the maturation of the Force, there is a need for constant updating of internal standards, investment in the training of the workforce of the Brazilian Navy, and periodic self-assessment to monitor the level of maturity of Military Organizations.