The role of audit professionals is essential to ensure the integrity and reliability of public audits, especially in the fight against fraud. The International Standards of Supreme Audit Institutions (ISSAIs), established by the International Organization of Supreme Audit Institutions (INTOSAI), define the responsibilities of auditors, including the identification and combatting of irregularities. Learn what the main standards say about the topic.

International Standards on Fraud and Corruption

To illustrate the context, INTOSAI-P12, for example, emphasizes that Supreme Audit Institutions (SAIs), such as the Brazilian Federal Court of Accounts (TCU), must monitor emerging risks. In this regard, intelligence tools and strategic information help address challenges such as mismanagement, fraud, and corruption.

To support audit activities, the Department of External Control for Strategic Information and Innovation (Seinc), through Seinc Associate, provides assistance to units linked to the General Secretariat of External Control (Segecex), offering up-to-date data and technologies that improve the effectiveness of audits. 

Check out the main ISSAIs governing the work of auditors in combating fraud and fighting corruption: 

• ISSAI 100: Defines the fundamental principles of public sector auditing. It requires auditors to be vigilant for signs of fraud, maintaining a critical stance when analysing evidence.
• ISSAI 240: Deals with the auditor's responsibility regarding fraud, guiding auditors to maintain skepticism throughout the audit and to perform procedures to identify risks of material misstatements in financial statements.
• ISSAI 250: Emphasizes the need to consider laws and regulations, highlighting that auditors must be alert to any violations that may indicate fraud or corruption.
• ISSAI 300: Addresses the principles of performance auditing, which include assessing fraud risks in the performance of organizations.
• ISSAI 4000: Establishes guidelines for compliance audits, focusing on assessing fraud risks and ensuring that public resources are used properly and transparently. 

In summary, the standards for all types of government auditing (compliance, performance, and financial) state that it is the duty of SAI auditors to carry out procedures for identifying, assessing, and responding to risks and suspicions of fraud and non-compliance, with a significant impact on audit objectives.

External Control Intelligence

The Reference for External Control Intelligence Activity (Raice) guides how to transform data into strategic knowledge to support audit decisions. Products such as strategic assessment, prospecting control actions, and analytical support, developed by the Seinc Associate, help technical units linked to Segecex to identify fraud and irregularities, enabling more efficient actions to combat corruption.

Seinc Associate also provides support through analytical consulting and training, with the aim of encouraging auditors to develop essential skills for detecting occurrences of fraud and corruption. Analytical consulting assists in applying specialized methodologies, while training promotes the development of specific skills. Together, these initiatives enhance the practical work of auditors and increase the efficiency of audits in combating irregularities.

The use of intelligence tools enables, at an operational level, effective compliance with audit standards requirements when suspicions of fraud and corruption are detected in the audit object under review. At a strategic or tactical level, it allows for the identification, assessment, and response to emerging risks and threats in the external control environment, contributing to the full accomplishment of the institutional mission of the Supreme Audit Institution.

The integration of ISSAIs with technological solutions aimed at external control intelligence enhances the work of TCU auditors. Access to data and effective tools ensures that audits are conducted with rigor and transparency, strengthening governance and protecting public resources.