The implementation of risk management consulting by the Office of the Comptroller and Ombudsman General of the State of Ceará

Abstract

This paper describes the implementation process of the risk management consulting service at the Office of the Comptroller and Ombudsman General of the State of Ceará (CGE/CE), focusing on its institutionalization as a typical service of government internal auditing. The research adopts a qualitative, exploratory-descriptive approach, using a case study, document analysis, and bibliographic research. The study presents the normative evolution of consulting within internal auditing, the technical frameworks adopted, and the state legal milestones that underpin risk management practices. It details the structuring steps of the consulting service at CGE/CE, including the definition of workflows, deliverables, pilot experiences, and the main challenges faced. The results show that risk management consulting strengthens governance, internal controls, and risk culture in the public sector, in addition to contributing to achieving institutional goals and generating public value. It also provides methodological tools that can be replicated by other internal audit units in Brazil.