Using MCDA-C to model risks in the county management: a Brazilian case Online publication date: Tue, 02-Jul-2024
by Leonardo Ensslin; Sandra Rolim Ensslin; Ademar Dutra; Hemerson José Garcia; André Andrade Longaray
International Journal of Management and Decision Making (IJMDM), Vol. 23, No. 4, 2024
Abstract: This study's purpose is to create a model that assists with risk management in county management units under the responsibility of a Brazilian State's Audit Office. This exploratory case study utilises a mixture of qualitative and quantitative methods. Unstructured interviews provided the primary data. The intervention instrument was the multi-criteria decision aiding constructivist (MCDA-C) methodology. The constructivist process of building the model had a pedagogical function; it created an environment for debate, expanding knowledge. It standardised the understanding of the risk factors and their scales in order to measure degrees of risk severity. Auditors can use this model as an instrument to monitor the risk levels of factors considered crucial. The model acts proactively by providing the monitored units with knowledge of the aspects that the TCE/SC auditors consider essential for risk management and provides a process for generating actions for improvement.
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