Tribunal de Contas da União
TCU auditors take part in training on international accounting standards for audits
Auditors from the Federal Court of Accounts (TCU-Brazil) and other audit agencies participate in educational activities to obtain a certificate in International Public Sector Accounting Standards (IPSAS).
The training is offered by The Chartered Institute of Public Finance and Accountancy (CIPFA), an international accounting audit and standards-setting agency based in the United Kingdom and carried out by the TCU Capacity Building Institute (ISC). The course requires 150 hours of study and offers 10 modules for self-paced learning, virtual meetings, workshops, and a final evaluation exam. The initiative involves the participation of 97 auditors, 67 from TCU, 14 from the Office of the Comptroller General (CGU) and 16 from several state court of accounts.
The first results of this action are already being collected. The Director of the Department of External Control for Public Accounts (SecexContas), Bruno Papariello, is concluding the course and highlights the benefits of the technical quality of the educational action for the financial audits carried out by TCU.
According to Nathan Klassmann, auditor from the Audit Department for Account Certification (AudFinanceira) who has already obtained the certificate, the course is a once-in-a-lifetime opportunity to improve the understanding of the IPSAS, base of the Brazilian Accounting Standards applicable to the Public Sector (NBC TSP). He highlights that these standards are among the financial audits criteria carried out by the Court.