Federal Court of Accounts - Brazil (TCU) Portal TCUEnglishInside TCUThe CourtStructureFunctionsInspecting Function Inspecting Function This responsibility entails survey, auditing, inspection, follow-up and monitoring activities pursuant to its external control attribution. It involves an evaluation of the legality of acts that grant retirements and pensions, and the selection of personnel for Federal Public Service, as well as the inspection of revenue waivers and of administrative acts and contracts, in general.