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).
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.
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