One of the key processes listed in the Federal Court of Accounts’ (TCU) Strategic Planning is to “intensify national and international collaboration to share best practices in public auditing”. The TCU sees international cooperation as one of its bulwarks: a powerful platform to leverage the improvement of the work it does, to the professional advancement of its auditors, and to assist institutional development of sister institutions in other countries.
In the TCU’s operational structure, international cooperation is spearheaded by the International Relations Department (Serint), which operates under the guidance of and in assistance to the Court’s President. The President is formally charged with the leadership of international relations in general, and acts as a representative of Court, either directly, or in delegation to another authority.
In recent years, the TCU has made a notable effort to advance its international relations. It has also reaped the fruits of this involvement, be it in better auditing norms and procedures, professionalization, capacity building and institutional standing. It engages in multilateral cooperation and bilateral cooperation with peer Supreme Audit Institutions (SAIs) in other countries, as well as in cooperation with governments, non-profit organizations and multilateral agencies. The TCU’s multilateral engagements include the International Organization of Supreme Audit Institutions (Intosai) and regional fora such as the Organization of Latin American and Caribbean Supreme Audit Institutions (Olacefs), the Organization of Supreme Audit Institutions of the Community of Portuguese-speaking Countries (OISC/CPLP) and the Organization of Supreme Audit Institutions of the Mercosur and Associate Countries (EFSUR).
TCU in Intosai
International Organization of Supreme Audit Institutions – INTOSAI
The Brazilian Federal Court of Accounts is a founding member of the International Organization of Supreme Audit Institutions – INTOSAI. During the XXIV International Congress of Supreme Audit Institutions (INCOSAI), held in Rio de Janeiro, Brazil, from 7 to 11 November 2022, TCU was appointed as the Chair of INTOSAI for three years.
INTOSAI organs are the General Assembly, the Governing Board, General Secretariat, the Regional Organizations (AFROSAI, ARABOSAI, ASOSAI, CAROSAI, EUROSAI, OLACEFS, PASAI), technical committees and working bodies. Currently, the Court takes part in the bodies below.
These working bodies convene from time to time to exchange experiences and assess the progress of their activities.
TCU has hosted some INTOSAI meetings in Brazil, such us:
the 9th Meeting of the Working Group on Environmental Auditing in June 2004
the 12th Meeting of the Working Group on Privatization in September 2005
the 15th Meeting of the Information Technology Committee in May 2006
the 1st Meeting of the Subcommittee on Performance Audit in August 2006
the 2nd Meeting of the Subcommittee on Performance Audit in May 2008
the 4th Performance Audit Subcommittee (PAS) Meeting in Sept 2010
the 22nd General Assembly of OLACEFS in Nov 2012
the 8th Meeting of the Steering Committee INTOSAI-Donor Cooperation in Oct 2015
the WGITA – 25th Meeting of the Working Group on IT Audit in Apr 2016
the 14th PSC Steering Committee meeting in June 2017
Task Force INTOSAI Communication (TFIC)
The Task Force INTOSAI Communication (TFIC) was created during the last International Congress of Supreme Audit Institutions (INCOSAI) of the International Organization of Supreme Audit Institutions (INTOSAI) held in Rio de Janeiro, in November 2022.
Within the scope of INCOSAI, at the 76th meeting of the Governing Board of INTOSAI, held on November 8, 2022, the terms of reference on the task force that is reviewing and updating the institution's communication policy were approved. The work is co-chaired by the Federal Court of Accounts (TCU – Brazil), as the Chair of INTOSAI and by the SAI of Austria in its capacity as the General Secretariat of the INTOSAI.
One of the thematic axes of the TCU as the chair of INTOSAI is to strengthen the Global Voice and, among other things, use communication as a strategic tool. To this end, the Task Force aims to define and build a communication and institutional relations strategy that positions INTOSAI before the international community.
The objectives of the task force are as follows:
Review the organization's communication policy;
Implement a coordinated and timely flow of communication;
Improve the external image of INTOSAI by creating a standardized visual image;
Encourage INTOSAI members to share information in a coordinated manner; and
Optimize resources to provide accurate, objective and timely information; and
Review the presentation of INTOSAI's Global Public Goods with the aim of making them easily available for INTOSAI's members and external stakeholders.
In addition to SAI Brazil and Austria, the Task Force includes SAI Egypt, the INTOSAI Vice-Chair, the INTOSAI Development Initiative (IDI), the general secretariats of INTOSAI Regional Organizations, the chairs of the Goal Committees, the INTOSAI Journal and other SAIs with expertise in the field of communication.
TCU and the Latin American and Caribbean Organization of Supreme Audit Institutions – OLACEFS
The Latin American and Caribbean Organization of Supreme Audit Institutions – OLACEFS
President: Comptroller General of the Republic of Paraguay, Camilo D. Benítez Aldana
Executive Secretary: Auditor General of Mexico, David Rogelio Colmenares Páramo
The Latin American and Caribbean Organization of Supreme Audit Institutions – OLACEFS is an international, autonomous, independent, apolitical, and permanent organization, born in 1963, in Caracas, Venezuela, as a result of the First Latin American Congress of Audit Institutions – CLADEFS, given the need for a superior forum to exchange ideas and experiences related to auditing and government control, as well as the promotion of cooperation and development relations between these entities. The Congress recommended the creation of a Latin American Institute for Fiscal Control, which would carry out specialized research functions and serve as a center for information, teaching, coordination, and mutual assistance between audit institutions.
OLACEFS, successor to the ILACIF, was created in 1990 in an Extraordinary Assembly held in Buenos Aires / Argentina. Its creation is a result of the need to respond to the demands for greater institutionalization of cooperation among Supreme Audit Institutions (SAIs) of the subcontinent. OLACEFS encourages specialized scientific research and develops activities of study, training, specialization, consultancy and technical assistance, information and coordination, all in order to promote the development and improvement of member SAIs. The organization, currently composed of 22 member SAIs, is part of one of the regional groups of the International Organization of Supreme Audit Institutions (INTOSAI).
The Federal Court of Accounts - Brazil (TCU), member of OLACEFS since its creation, has presided over the Capacity Building Committee (CCC) since 2016, which is the OLACEFS body that promotes and manages the development of professional and institutional capacities of the SAI.
The Special Technical Commission for the Environment (COMTEMA) aims to contribute to the development of environmental audits by the Supreme Audit Institutions (SAIs) members of OLACEFS, promoting the control of environmental management and ensuring the strengthening and integration of SAIs of the Organization.
OLACEFS is composed of the following bodies: General Assembly; Board of Directors; Presidency; Executive Secretary; Technical Commission on Good Governance (CTPBG); Technical Commission for Performance Evaluation of SAIs and Performance Indicators (CEDEIR); Special Technical Commission for the Environment (COMTEMA); Commission for Citizen Participation (CPC); Commission of Information and Communication Technologies (CTIC) and Capacity Building Committee (CCC).
During the term 2018 – 2024, the COMTEMA Presidency is held by the Federal Court of Accounts - Brazil (TCU).
The TCU integrates the following OLACEFS commissions / working groups:
The Organization of Supreme Audit Institutions of MERCOSUR Countries and Associated
President Pro Tempore: Comptroller General of the Republic of Paraguay, Camilo Daniel Benítez Aldana.
Executive Secretary: Auditor General of the Argentine Republic, María Graciela de la Rosa.
The Organization of Supreme Audit Institutions of the MERCOSUR and Associated Countries (EFSUR), currently composed of SAIs of Argentina, Bolivia, Brazil, Chile, Colombia, Ecuador, Paraguay, Peru, Uruguay, and Venezuela, is the result of a joint interest to follow up the acts carried out by the integration of the countries through the 1991 Treaty of Asunción, as well as the desire to exchange information and experiences of the institutions.
Likewise, the EFSUR defines actions on external control in the region through an internal body known as Joint Commission for Technical, Scientific, and Cultural Cooperation.
Secretary General, OISC / CPLP: Minister Walton Alencar Rodrigues, of the Federal Court of Accounts - Brazil (TCU)
The Organization of the Supreme Audit Institutions of the Community of Portuguese Speaking Countries (OISC/CPLP) is an autonomous and independent association, created to promote the development and improvement of its member institutions, through the promotion of actions of technical, scientific, and cultural cooperation in the framework of control and supervision of the use of public resources. The OISC / CPLP, created in 1995, has been an Associate Member of INTOSAI since 2010.
Minister Luciano Brandão Alves de Souza was the first Secretary General, appointed by the President of the Federal Court of Accounts (TCU), and exercised his activities from 1995 to February 2013. On February 13, 2013, Minister Valmir Campelo started his mandate as head of the General Secretariat of the Organization, which ended on April 8, 2014, due to his retirement. On April 9, 2014, by request of TCU’s President João Augusto Ribeiro Nardes, Minister Walton Alencar Rodrigues, dean of the Court, assumed as head of the General Secretariat.
The work developed in previous years by the General Secretariat of the Joint Commission is available in the activity reports approved in the Meetings held by the CPLP’s Courts (Maputo, 1997; Lisbon, 1998; Lisbon, 1999; Brasilia, 2000; Ponta Delgada, Azores, 2001; Luanda, 2002; Fortaleza, 2004; Maputo 2006; Lisbon 2007, City of Porto 2008, City of São Tomé 2010, City of Praia 2012, Brasilia 2014, Luanda 2016, Dili 2018, Virtual Assembly 2020).
INFOSAI
The Supreme Audit Institutions Information Panel is a product that consolidates information and data from Supreme Audit Institutions (SAI) worldwide. This includes aspects of the organization and functioning of the SAI, such as the organizational structure and tenure of the head of the institution, as well as information related to external control, such as mandate and types of audits performed by each institution.
Access the Supreme Audit Institutions Information Panel below.
