GESTÃO DE RISCOS NA CÂMARA MUNICIPAL DE MAUÉS: AVALIAÇÃO DE EFETIVIDADE DE RISCOS E CONTROLES INTERNOS

This study aimed to evaluate the effectiveness of risk management and internal controls in the Maués City Council. In this sense, a practical evaluation model was proposed, with indicators of efficiency, effectiveness, compliance and transparency, especially for smaller councils. The mixed study used semi-structured questionnaires with employees and interviews with the current management, identifying and analyzing the three most likely and relevant risks: image, operational and compliance. The results detailed controls and risks, culminating in the proposal of performance indicators. The application of this model strengthens governance, optimizes processes and the correct use of public resources, contributing academically to the advancement of the theory and practice of risk management in Brazilian City Councils, and ensuring the responsible application of public finances.