Brazil's supreme audit institution - oecd public governance reviews (anglais) - the audit of the con

OCDE

Économie et entreprises Éducation et guide

Publié par OECD, le 05 février 2013

200 pages

Résumé

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.