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Brazil's Federal Court of Accounts

Insight and Foresight for Better Governance

In series:OECD Public Governance Reviewsview more titles

Published on August 07, 2017

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Brazil’s Federal Court of Accounts, the Tribunal de Contas da União (TCU), is seeking to go beyond its traditional oversight role and help improve policy formulation, implementation and evaluation. This report identifies ways TCU can achieve this by applying principles of good governance to areas such policy coherence, strategic and long-term budgeting, internal control and risk management, and monitoring and evaluation. It suggests concrete steps TCU can take to adapt its own strategies, approaches and audit programming to provide valuable insight and foresight to policy makers in the centre of government. In this way, it can help ensure that policies and programmes are forward looking and based on evidence.

TABLE OF CONTENTS

Foreword
Executive summary
Strengthening the contributions of TCU to good governance in Brazil
Auditing for greater policy coherence in Brazil
Auditing for more strategic and sustainable budgeting in Brazil
Auditing for more robust internal control and risk management systems
Auditing for more effective government-wide monitoring and evaluation
Glossary
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