Abordagem contingencial dos determinantes que influenciam os níveis de práticas de gestão de riscos nos órgãos e nas entidades da administração pública federal

The Brazilian public administration has adopted risk management as a good governance practice. Its implementation is mandatory for all bodies and entities of the Federal Executive Branch, with wide dissemination of regulations and risk management manuals covering other federal powers and levels. On the other hand, there is a lack of broader or more systematic studies on the subject in the national literature. Using secondary data based on the 2018 financial year from various sources of information within the government, the objective of this study was to empirically verify which factors influence the level of risk management practices based on the Contingency Theory (TC) approach. Risk management was considered an integral part of organizations' Management Control System (MCS). The results showed that establishing the organizational strategy significantly influences the levels of risk management practices.