October 7, the international community of external control participated in a conference discussing the jurisdictional functions of Supreme Audit Institutions (SAIs). The event, held in Paris, France, preceded the first Constitutive General Assembly of the International Organization of Supreme Audit Institutions with Jurisdictional Functions (JuriSAI), which will took place on October 8, for the adoption of the strategic plan and election of the officers.

The president of the Brazilian Federal Court of Accounts (TCU) and chair of INTOSAI, Minister Bruno Dantas, participated in the opening ceremony. He emphasized the importance of the jurisdictional model in ensuring efficiency and accountability in public management. Dantas highlighted that this model empowered SAIs to impose sanctions and demand reparations when public funds were mismanaged, thus ensuring accountability for managers.

The minister used the example of the Brazilian Court of Accounts, noting its relevance in the context of Brazil’s democratic institutions, and reminded that the Court's independence is guaranteed by constitutional safeguards.

“The TCU has been a fundamental pillar of Brazilian governance since the very dawn of our republic. It's a testament to its importance that it's been enshrined in every constitution since 1889. The 1988 Constitution marked a significant turning point, empowering the TCU to not only oversee public finances but also to take decisive action. By granting it the authority to issue binding judgments, the Constitution transformed the TCU into a powerful tool for combating corruption and financial mismanagement,” noted Dantas.

Dantas also spoke about the role of consequentialism in the decisions of audit institutions, highlighting that evaluating actions based on practical outcomes can encourage public managers to make innovative and efficient decisions. According to the president, “consequentialism essentially evaluates actions based on their outcomes, prioritizing those that produce the greatest benefits for the largest number of people.”

The minister concluded by underscoring that the balance between judgment and control is essential for building a better future for all, ensuring that the TCU and SAIs around the world continue to fulfil their role in protecting public resources and promoting good governance.

AGENDA

The academic seminar focuses on the jurisdictional functions of audit institutions. The first roundtable addressed the theme “Auditor and Judge: Supreme Audit Institution that makes decisions,” with the participation of experts and representatives from the SAIs of Senegal, Portugal, Italy, France, and Spain.

The second debate, on “The Risks and Challenges of Jurisdictional Decisions,” included the participation of authorities from France’s audit institutions, as well as the Attorney General of the Public Prosecutor’s Office alongside the TCU (MPTCU), Cristina Machado, and the prosecutor of the MPTCU, Rodrigo Medeiros de Lima.