Brazil's Supreme Audit Institution

The Audit of the Consolidated Year-end Government Report

image of Brazil's Supreme Audit Institution

Supreme audit institutions have a distinct role in supporting the development of a more strategic and forward looking state. This report assesses the role of Brazil's SAI – the Federal Court of Accounts (Tribunal de Contas da União or TCU) – in enhancing accountability and informing decision making within the federal government. The review focuses specifically on the audit of the Consolidated Year end Government Report (Prestação de Contas da Presidenta de República or PCPR). Although the TCU is a well respected independent government institution and completes the audit of the PCPR in line with constitutional provisions and international best practice,  several challenges remain. Deepening TCU understanding of challenges and barriers affecting the use of its audit – especially by the legislature – is critical for enhancing accountability and informing decision making.  Moreover, framing clearly and concisely the main findings will make the TCU work audit more accessible and elevate the imperative for action. Creating a more explicit and co-ordinated TCU communication strategy will also improve the value and benefit of the audit findings.


Audit planning and implementation

This chapter analyses the planning and implementation of Brazil’s Federal Court of Accounts (Tribunal de Contas da União, or TCU) audit of the consolidated year-end government report: the Accounts of the President of the Republic (Contas do Presidente da República, or CPR). The chapter addresses: i) the responsibility for oversight and co-ordination of audit planning and implementation; ii) the general process and timetable for audit planning and implementation; iii) the practices that exist to ensure high-quality audit work, conducted in an efficient and effective manner; and iv) the policies that exist to ensure that audit work is conducted in accordance with professional and ethical standards. The analysis is framed by the International Standards of Supreme Audit Institutions (ISSAI), specifically the “Field Standards in Government Auditing” (ISSAI 300) and “General Standards in Government Auditing and Standards with Ethical Significance” (ISSAI 200).


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