International Journal of Auditing – April 2007
Brazil
TCU Holds Environmental Auditing Course and Study Tour
In November 2006, the Brazilian Court of Audit (TCU) offered an environmental auditing course to members of OLACEFS SAIs as part of the organization’s _006 annual regional capacity building plan. Participants represented the SAIs of Argentina, Bolivia, Brazil, Chile, Costa Rica, the Dominican Republic, El Salvador, Ecuador, Mexico, and Peru. The course content, which was based on material from the INTOSAI Development Initiative and the Working Group on Environmental Auditing, focused on four main areas: water, air, waste, and biodiversity. Course instructors were TCU auditors Fábio Henrique Granja e Barros, Sildaléia Silva Costa, and Cima Helena Blumm Ferreira.
 Participants from OLACEFS SAIs who took part in the environmental auditing course in Brazil. |
Following the environmental auditing course, the TCU organized a study tour on environmental management control for auditors from the Organization of Supreme Audit Institutions of the Community of Portuguese-speaking Countries (OISC/CPLP). Auditors from Angola, Cape Verde, Mozambique, and Sao Tome and Principe took part in the study tour, whose primary goal was to demonstrate modern environmental audit techniques used by the TCU. The tour was structured in three parts: lectures, case studies, and visits to TCU units and other public agencies in charge of environmental and performance audits. TCU auditor Luiz Henrique Lima presented the case studies. The study tour was carried out as part of the OISC/CPLP’s cooperation activities program for 2005-2006.
Creation of IT Audit Secretariat in the Brazilian Court of Audit
In recognition of the increasing importance of information technology (IT) auditing, the TCU created in 2006 the Information Technology Audit Secretariat, a special technical unit in charge of IT audits of external control.
The secretariat oversees the management and use of IT resources by the federal public administration. Its activities include the following:
- planning, coordinating, and carrying out oversight or evaluation activities through surveys, inspections, or audits;
- identifying priority topics for IT audits in accordance with the TCU’s strategic plan;
- overseeing the enforcement of TCU decisions or recommendations in the agencies or institutions in charge of IT activities;
- providing auditors to assist with IT audits carried out by technical TCU units;
- researching and developing or disseminating methods, techniques, and standards for IT audit work in conjunction with the TCU Associate Audit Secretariat;
- producing guidelines and other documents for entities subject to TCU oversight; and
- promoting exchanges of technical information with public sector agencies and institutions.
For additional information, contact the TCU:
Fax: ++55 (61) 3316 - 7501, -7522
E-mail: arint@tcu.gov.br
Web site: www.tcu.gov.br