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Tribunal de Contas da União

TCU audit maps risk of exposure to fraud and corruption in public administration and suggests improvements

The data collected allowed us to draw a risk map that relates the economic and regulatory power of the institutions and bodies to the respective controls against exposure to fraud and corruption
Por Secom TCU

In the course of 2018, the TCU conducted a performance audit to assess whether the prevention and detection controls related to fraud and corruption of the Federal Executive Branch's bodies and institutions are compatible with its economic and regulatory powers, as well as propose improvements in specific practices, with the purpose of eliminating or mitigating systemic causes.

As part of the audit, methodologies for calculating the aforementioned powers were elaborated and we consolidated information on the implementation of the following controls: Ethics Management and Integrity Program; Transparency and Accountability; Governance and Internal Audit; Risk Management and Internal Controls; Appointment of Officers. Measurement of the implementation of the controls was determined based on a subset of issues from the survey of the Integrated Governance and Management Index (IGG) for the year 2018 (decision 2699/2018-Full court), carried out through self-assessment questionnaires.

Summary Sheet – Exposure to fraud and corruption

The data collected allowed the construction of a risk map, one of the main products of this audit. It is divided into four areas, identified by the colors green (low exposure), yellow (intermediate exposure), orange (high exposure) and red (very high exposure). The position of the agency or institution in a given area will allow analysis of their degree of exposure to fraud and corruption, as well as assessment of which controls need improvement.

The map should not be considered a ranking between institutions and does not show signs of irregularities, nor the occurrence of concrete cases. What ii presents is the degree of exposure to the risk of fraud and corruption, considering the applied methodology, being directly proportional to its power and the fragility of its preventive and detective controls. Thus, the Court offers a tool for institutions to improve controls and improve risk management.

As of November 26, we will make available individual reports of the institutions surveyed, containing the respective results, as well as comparative analysis of each one with the total of the sample and also with institutions of the same nature.

The Court will invite the institutions evaluated to participate in a technical meeting where the audit will be presented. The meeting will be held on December 3, at a place and time to be informed and with internet broadcast.

Case no.010.348/2018-2

Decision: 2604/2018-PL

Rapporteur: Minister Ana Arraes






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