President of the TCU Highlights the Independence of Audit Institutions at Ceremony in Poland

Minister Vital do Rêgo, President of the Brazilian Federal Court of Accounts (TCU) and Chair of the International Organization of Supreme Audit Institutions (INTOSAI), attended the 106th-anniversary celebration of Poland's Supreme Audit Institution (SAI) in Warsaw. He joined Polish SAI President Marian Banás and other government authorities at the event.

In his speech, Minister Vital emphasized the strong cooperation between Brazilian and Polish audit institutions. He highlighted their joint work in multilateral initiatives like SAI20 and INTOSAI’s Professional Standards Committee (PSC), as well as their participation in working groups addressing IT and environmental audits, sustainable development, and the fight against corruption and money laundering. Poland's SAI also participated in a 2025 training session on the ClimateScanner tool.

The TCU President reaffirmed the commitment to the independence of audit institutions, essential for transparency and good governance. He referenced the INTOSAI Global SAI Stocktaking Report 2023, which indicates a decline in SAI independence for the third consecutive year. The report highlights increasing restrictions on access to information, external interference in budget planning and audit processes, and growing challenges in publicly reporting findings.

“These figures show that we are not dealing with isolated incidents but rather with a systemic threat to independent public auditing. Every restriction imposed on an SAI is not just a setback for the institution itself but for society, which loses one of the fundamental pillars of democracy. We must firmly assert that the independence of Supreme Audit Institutions cannot be compromised,” he warned.

Minister Vital also stressed that independent SAIs play a central role in safeguarding transparency and good governance. “This ensures that citizens have access to reliable information about public resource management, thereby strengthening the checks and balances that uphold democratic stability,” he concluded.

INTOSAI and SAI Independence

Ensuring the autonomy of SAIs has been a longstanding concern for INTOSAI, which established principles of independence in the Lima Declaration (1977) and the Mexico Declaration (2007). Among the key principles upheld by INTOSAI are the existence of an appropriate constitutional and legal framework, a broad mandate, full discretion in decision-making, the independence of the head and members of the SAI, unrestricted access to information, and the freedom to determine the content and timing of audit reports.

To support SAIs in responding to potential threats to their independence, the INTOSAI Development Initiative (IDI) established the SAI Independence Rapid Advocacy Mechanism (SIRAM). SIRAM is INTOSAI’s official tool for addressing threats and violations of the independence principle and for providing SAIs with the necessary support to navigate challenges and risks to their autonomy.

Meeting with the Brazilian Ambassador to Poland

Minister Vital do Rêgo also met with the Brazilian Ambassador to Poland, Haroldo de Macedo Ribeiro. The meeting focused on the work of the TCU and bilateral cooperation between the two countries. The ambassador emphasized the importance of dialogue in strengthening diplomatic and institutional relations between Brazil and Poland.

The meeting was also attended by Gustavo de Sá, Counselor at the Brazilian Embassy, and Hugo Chudyson, TCU’s Secretary for International Relations.

Meeting with INTOSAI’s General Secretariat

On February 10, Minister Vital met with INTOSAI’s Secretary General, Margit Kraker, in Vienna, Austria. The meeting addressed INTOSAI’s strategic priorities for the year, including the Governing Board Meeting and the International Congress of Supreme Audit Institutions (INCOSAI).

Both events will take place in Sharm El-Sheikh, Egypt, from October 27 to 31, 2025. At that time, the TCU will transfer the INTOSAI presidency to SAI Egypt.