RISKS ASSOCIATED WITH THE ECONOMIC SUSTAINABILITY OF THE BRAZILIAN ARMY'S STRATEGIC PROGRAMS

Luiz Paulo Gomes Pimentel, Geysler Rogis Flor Bertolini

Resumo


The implementation of strategic National Defense programs guided the strategic and budgetary planning of the Brazilian Army. The main risks identified for achieving the objectives of the Army's strategic programs are of a budgetary nature, characterizing a risk to the economic sustainability of these programs. The objective of this article is analyze the budget risks of the Brazilian Army's strategic programs, and propose actions to address these risks. A deductive study and qualitative approach was conduct by a descriptive research, with data collection from bibliographic sources, Brazilian Federal Government databases, and administration agents who participated in the budget execution of resources of Army's Strategic Programs. The Delphi method was applied to a set of ten internal governmental auditors who are specialists in risk management and who performed audits on the Army's Strategic Programs. The main results found were the validation of some of the risk treatments cited by the researched literature for Strategic Programs, and the proposal of mitigation actions for these risks by the experts participating in the Delphi method, which constitutes a strong improvement of the preventive and contingency measures for the Army's Strategic Programs' budget risks. The main conclusions were that the management of budget risks contributes positively to the economic sustainability of programs and projects.


Palavras-chave


Risk. Sustainability. Strategic Programs.

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Referências


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