Brazil: Enhancing audits of government reports

 

13 - 17 August 2012, Brasília, Brazil


The OECD held a week-long series meetings with the Brazil’s Supreme Audit Institution (Tribunal de Contas da União or TCU) to present the preliminary main findings and policy recommendations of its peer review of the TCU audit of the year-end government report (Prestação de Contas da Presidenta de República).

 

This peer review was requested by Brazil’s Supreme Audit Institution and is complementary to the activities of the International Organisation of Supreme Audit Institutions (INTOSAI) to build the capabilities and professional capacities of supreme audit institutions.

 

Brazil Peer Review

Photo: Discussion of OECD preliminary main findings and policy recommendations of its peer review of the TCU audit of the year-end government report with Brazil’s Supreme Audit Institution.

 

Discussions focused on: 

  • The role of supreme audit institutions (SAIs) in promoting transparency and accountability in consolidated year-end government reporting;
  • Clarifying the objective, scope and reporting on the SAI audit of the consolidated year-end government report;
  • Enhancing internal systems to assure high quality and purposeful SAI audit findings on the consolidated year-end government report; and
  • Effectively communicating the main findings and assessing the impact of the SAI audit on the consolidated year-end government report.

 

The OECD meetings were opened by Minister Benjamin Zymler, TCU President, and involved all nine ministers of the TCU and was followed by break out session with many senior TCU officials involved in the audit of the year-end government report. The OECD mission was led by Mr. Rolf Alter (Director for Public Governance and Territorial Development), Mr. Janos Bertok (Head of Public Sector Integrity Division) and Mr. James Sheppard (Co-ordinator of the OECD Peer Review of the TCU).

The preliminary findings and recommendations stem from 10 months of work to review the TCU and benchmark its practices against international standards and experiences in 12 other countries (Australia, Canada, Chile, France, Germany, Mexico, the Netherlands, Portugal, South Africa, Spain, United Kingdom and the United States).

The OECD peer review of the TCU was launched on 4 December 2012 at an international workshop on financial audit hosted in Brasilia. The report is available from here (www.oecd.org/gov/ethics/externalauditbrazil2012.htm). The launch was attended by representatives of the Brazilian National Congress, Brazilian Presidency (Casa Civil), the Brazilian Office of the Comptroller General of the Union (CGU), as well as supreme audit institutions of Australia, France, South Africa, Sweden and the United States and the European Court of Auditors, Inter-American Development Bank and World Bank.

Contact us:

For more information about the OECD peer review of the TCU audit of the year-end government report please contact gov.integrity@oecd.org.

 

 

 

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