Brazil's Federal Court of Accounts

Insight and Foresight for Better Governance

Nonfiction, Social & Cultural Studies, Political Science, Government
Cover of the book Brazil's Federal Court of Accounts by Collectif, OECD
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Author: Collectif ISBN: 9789264279247
Publisher: OECD Publication: August 7, 2017
Imprint: OECD Language: English
Author: Collectif
ISBN: 9789264279247
Publisher: OECD
Publication: August 7, 2017
Imprint: OECD
Language: English

Brazil’s Federal Court of Accounts, the Tribunal de Contas da União (TCU), is seeking to go beyond its traditional oversight role and help improve policy formulation, implementation and evaluation. This report identifies ways TCU can achieve this by applying principles of good governance to areas such policy coherence, strategic and long-term budgeting, internal control and risk management, and monitoring and evaluation. It suggests concrete steps TCU can take to adapt its own strategies, approaches and audit programming to provide valuable insight and foresight to policy makers in the centre of government. In this way, it can help ensure that policies and programmes are forward looking and based on evidence.

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Brazil’s Federal Court of Accounts, the Tribunal de Contas da União (TCU), is seeking to go beyond its traditional oversight role and help improve policy formulation, implementation and evaluation. This report identifies ways TCU can achieve this by applying principles of good governance to areas such policy coherence, strategic and long-term budgeting, internal control and risk management, and monitoring and evaluation. It suggests concrete steps TCU can take to adapt its own strategies, approaches and audit programming to provide valuable insight and foresight to policy makers in the centre of government. In this way, it can help ensure that policies and programmes are forward looking and based on evidence.

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