Risk management: the COSO methodology applied to manager an information unit

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 proportionating 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, been perceptible the difficulties found in your execution, despite the demands for the implementation of Risk Management in the institutions.