Risk management the COSO methodology applied to manager an information unit

Silva, Dulce Elizabeth Lima de Sousa e; Araújo, Sérgio Luiz Elias de; Campello, Lorena de Oliveira Souza

doi:10.20396/rdbci.v18i0.8660794/23032

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RDBCI: Revista Digital de Biblioteconomia e Ciência da Informação

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ARTICLE • RDBCI : Rev. Digit. Bibl. e Cienc. Inf. 18 • 2020 • https://doi.org/10.20396/rdbci.v18i0.8660794/23032 copy

Risk management the COSO methodology applied to manager an information unit

Authorship SCIMAGO INSTITUTIONS RANKINGS

ABSTRACT

The transparency, the search for results and the commitment to government spending is promoting a series of changes at Federal Public Administration. In this context, the Information, and Knowledge Management reinforces those changes by proportioning better results. Therefore, this article has the purpose of presenting results obtained at the General Coordinator of Protocol and Archive - Coordenadoria Geral de Protocolo e Arquivo (CGPA), the sector responsible for Document Management, regarding the application of the methodology elaborated by the Committee of Sponsoring Organizations (COSO) - guided in the Federal Government sphere by the Manual of Integrity, Risk and Internal Control - that has been used at - Federal Institute of Education, Science, and Technology of Sergipe Instituto Federal de Educação Ciência e Tecnologia de Sergipe (IFS) by the Department of Risk Management. The result culminates in the construction of the Risk Map and Control Plan, being perceptible the difficulties found in your execution, despite the demands for the implementation of Risk Management in the institutions.

KEYWORDS:
Risk Management; Document Management; Archive

Risk Category	Definitions
Strategic	Events that can impact in CGPA mission, goals, and purposes.
Operational	Events that might compromise CGPA activities, usually associated with flaws, deficiencies, and inadequacy of internal process, facilities, and system, affecting the management effort regarding efficiency and efficacy of organizational process.
Budget	Events that might compromise CGPA capability of rely on budget resources needed to do its activities.
Credibility	Events that might compromise the society credibility on CGPA capability of fulfill its mission, that interferes in the sector image,
Integrity	Events that can affect the probity of public resources management of CGPA activities, caused by lack of honest and etic deviation.
Tax	Events that can impair the balance of public accounts.
Compliance	Events that can affect the fulfillment of applicable laws and regulations.

Order Nº	Strategic Risk 03
Internal Environment And Purpose Attachment	Unit CGPA		Process Documental Management
Risk Identification	Cause Lack of knowledge in the area	Events/ Risks Lack of acknowledgeme nt of documental management	Consequences/I mpacts Excessive interest in documental elimination and documental digitalization without obeying to criteria needed for the procedures	Risk Description Due to the lack of knowledge in the area, it may occur lack o acknowledgem ent in the documental management, it might bring to excessive
				interest in documental elimination and documental digitalization without obeying to criteria needed for the procedures, impacting the planning, and documental management coordinator purpose.
Risk Analysis and Evaluation	Level of Risk HIGH impact (3) x Probability (4) = Relevance (12)	Existent Control Inexistent	Evaluation of Existent Controls Inexistent Controls	Level of Residual Risk Relevance (12) x (1) = 12 - HIGH
Answer to the Risk/ Control Activities	Treatment Type Reduce	Treatment Measures Elaborate an institutional campaign to promote the document management in IFS.		Action Editing a promotional video.
Information and Communication	Responsible CGPA/PROAD/ REITORIA		Deadline/Frequency 31/12/2020	Situation: Not started
Monitoring	Submit to approval of PROAD

Order Nº	Strategic Risk 06
Internal Environment And Purpose Attachment	Unit CGPA		Process Documental Management
Risk Identification	Cause Understand ing that the archive administrat or is unnecessar y in the institution.	Events/ Risks Devaluation of documental management.	Consequences/I mpacts Historical process of lack on preserving institutional memory	Risk Description Due to understanding that the archive administrator is unnecessary in the institution, can occur devaluation of documental management, can reinforce historical process of lack on preserving institutional memory, impacting the planning, and documental management
				coordinator purpose.
Risk Analysis and Evaluation	Level of Risk HIGH Impact (3) x Probability (4) = Relevance (12)	Existent Control Inexistent	Evaluation of Existent Controls Not functional	Level of Residual Risk Relevance (12) x (1) = 12 HIGH
Answer to the Risk/ Control Activities	Treatment Type Reduce		Treatment Measures Marketing Plan to promote documental management	Action Elaborate an Marketing Plan
Information and Communication	Responsible CGPA/DCOM		Deadline/Frequency 31/12/2020	Situation: Not started
Monitoring	Submit to appreciation and approval of PROAD

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[TFN4] Source: Adapted from MP’s manual (2017).