The Manual for Coordinated Audits has the goal of gathering guidelines and best practices for carrying out a coordinated audit. It details the main  stages, starting from the decision to carry out the audit, the search for sponsors, the choice of theme, the formalization of the audit, the training of stakeholders, the conduction of the audit, the elaboration of a consolidated report, the promotion of results and the evaluation, until the last stage, which is monitoring. It is an important support tool for SAIs that might coordinate future audits.

This Coordinated Audits Manual, coordinated by the Federal Court of Accounts – Brazil (TCU) as president of the OLACEFS’ Capacity Building Committee (CCC), is the result of the contribution of the Supreme Audit Institutions (SAI) members of OLACEFS, especially the Coordinated Audits Task Force (FTAC) members: Brazil, Dominican Republic, Ecuador, El Salvador and Peru.