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Brazil’s Public Internal Control

Brazil’s Public Internal Control. Victor Godoy Veiga Audit Director of the Social Area The Office of The Comptroller General - CGU. Brazil in Numbers. The Political and Administrative Systems. Federal Government has a bicameral Congress and federal courts of law.

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Brazil’s Public Internal Control

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  1. Brazil’s Public Internal Control Victor Godoy Veiga Audit Director of the Social Area The Office of The Comptroller General - CGU

  2. Brazil in Numbers

  3. The Political and Administrative Systems • Federal Government has a bicameral Congress and federal courts of law. • States have autonomous administrations and they have a governor, an unicameral legislative body and courts of Law for common justice • States and the federal district are grouped into 5 regions for statistical purposes: Northern, Northeast, Central-West, Southeast and Southern. • Municipalities also have autonomous administrations and they have a mayor and an legislative body, but no separate Court of Law.

  4. The Legislative Supreme Audit Institutions

  5. The Federal Supreme Audit Institution – Court of Accounts (TCU)

  6. Control Institutions – Executive Branch CCCI – Federal Co-ordination Commission CONACI – Association (3 levels)

  7. The Office of the Comptroller General Functions CGU’s legal mandates Integrated Framework Disciplinary Board • Public Auditing • Financial Inspection • Improvement of public management • Increase of transparency • Disciplinary actions • Ombudsman • Prevention of corruption Transparency Secretariat General Ombudsman Prevent Detect Federal Internal ControlSecretariat - SFC

  8. CGU Organizational Chart

  9. SFC

  10. The Internal Control System - Overview • Managerial Responsibility • Risks • Design and implementation of internal controls SFC: Oversight and normative guidance to the Internal Control System • Auditing • Assessmentofinternalcontrols • Accomplishment of Public Administration’sobjectives • Evaluationof use ofpublicresources

  11. Recent improvements • Integrated framework (internal auditing, ombudsman, administrative sanctions, transparency) • Financial Inspections - Interaction with the Federal Police, the Federal Prosecutors Office, etc. • Anti-corruption legislation (leniency agreements, administrative penalties, recover of misused public money) • Law of Access on Information • Guidance on integrity for public and private companies

  12. Challenges • Alignment with international standards • Fostering of Risk Management, Control and Governance processes within the management • Auditing approach to state-owned and mixed capital enterprises (Petrobras, Public Banks, etc)

  13. Mercibeaucoup Victor Godoy Veiga Audit Director of the Social Area - CGU victor.veiga@cgu.gov.br The Office oftheComptroller General

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