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 Uniæ#163;o 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 (Prestaçæ#163;o 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.
Tables des matières:
Preface Abbreviations and acronyms Executive summary Key recommendations Assessment and recommendations Bibliography Chapter 1.Consolidated year-end government reporting -Introduction -Consolidated year-end government report -Actors involved in the reporting process -Conclusions -Annex 1.A1. Main steps in consolidated year-end government reporting in Brazil -Bibliography Chapter 2.Audit objectives and reporting -Introduction -Formal audit objectives and reporting elements -Clarity of reported objectives and main findings -Role of audit report supporting the main findings -Conclusions and recommendations -Annex 2.A1. Link between the audit report and main findings -Annex 2.A2. Transparency in consolidated year-end government reporting in Brazil and selected countries -Bibliography Chapter 3.Audit planning and implementation -Introduction -Oversight and co-ordination -Planning and implementation cycle -Ensuring high-quality audit work -Ensure professional and ethical audit work -Conclusions and recommendations -Annex 3.A1. Brazilian Federal Court of Accounts-wide priority topics, national level -Bibliography Chapter 4.Communicating findings and assessing impact -Communication strategy for the main audit findings -Indicators to assess communications and audit impact -Conclusions and recommendations -Annex 4.A1. Media coverage of the Brazilian Federal Court of Accounts’ audit of the FY 2011 Accounts of the President of the Republic -Annex 4.A2. Link between the “Priority Topics Report” and main findings of past audits of the Accounts of the President of the Republic -Bibliography