TCU's Audit Quality Management Framework Highlighted at International Seminar
The Federal Court of Accounts shared Brazil's experience in implementing its Quality Management System (QMS), an initiative aligned with international standards designed to strengthen Supreme Audit Institutions
By Secom / Serint
The Brazilian Federal Court of Accounts (TCU) experience in implementing the Quality Management System (QMS) was presented at the international seminar Quality That Transforms: The Contribution of a Systems Approach to Quality Management in Supreme Audit Institutions (SoAQM), held during the last week of June.
Hosted by Olacefs Performance Evaluation and Performance Indicators Commission (Cedeir), in partnership with the Intosai Development Initiative (IDI), the event brought together audit institutions and specialists to share best practices for enhancing audit quality.
Representatives from Supreme Audit Institutions (SAIs), IDI experts, and international organizations came together at the seminar to discuss the challenges of implementing the System of Audit Quality Management (SoAQM). This initiative helps institutions adopt frameworks that align with international standards, thereby boosting audit quality, transparency, and effectiveness.
Bruno Loureiro Mahé, Audit Coordinator at the TCU's Audit Department for Integration of Data, Methods and Technologies for Oversight, represented the Court on the panel "Implementing SoAQM in Spanish." During his presentation, Mahé outlined the evolution of the TCU's Quality Management System. Key advancements included defining quality objectives, improving audit evaluation cycles, establishing a governance structure, and proposing to integrate quality management directly into the institution's strategic planning.
Mahé said, "This was an excellent opportunity to share the TCU's progress while learning from the best practices of other SAIs in the region. We demonstrated significant evolution in defining our quality objectives and strengthening our audit evaluation cycles."
Recognition
The Brazilian framework received praise from Cedeir's leadership, currently chaired by the Auditoría General de la Nación (SAI Argentina). According to the commission, the TCU case study demonstrates that quality management is an ongoing process fueled by robust governance, risk management, independent evaluations, and well-defined responsibilities.
Cedeir noted that the TCU's journey highlights the importance of international cooperation and peer learning in developing a culture of continuous organizational improvement. The commission added that sharing such experiences strengthens knowledge exchange among SAIs, ultimately increasing the impact and public value of audits across the region.
In addition to the Brazilian case study, the seminar addressed the revision of ISSAI 140, the international standard governing audit quality management, as well as the results of the SoAQM pilot project and prospects for expanding the initiative across Latin America.
Representatives from the IDI, the Inter-American Development Bank (IDB), and Supreme Audit Institutions from Argentina, Chile, Colombia, Costa Rica, Spain, and Uruguay attended the seminar.