Anti-corruption and integrity in the public sector
Brazil's Federal Court of Accounts
Insight and Foresight for Better Governance
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.