Abstract

The purpose of this article is to examine the risks associated with the financial execution process of expenses related to partnerships in the Information Technology (IT) sector of the Ministry of Economy. This study is of applied nature, employing a qualitative approach, and data was collected through interviews with IT experts from the organization. The study is divided into the following stages: i) comprehending the context of the financial execution process; ii) identifying the primary risks of the process through the application of FMEA and Pareto chart; iii) determining the causes of risks with the assistance of FTA, and finally, proposing improvements. The results revealed that 53% of payment delays were caused by internal factors within the organization, including errors in invoices or bills issued by contracted companies and shortcomings in the performance of inspectors in the attestation of services provided by these companies. The remaining 47% of delays were due to financial unavailability resulting from public resource contingencies.