Brazil's supreme audit institution : the audit of the consolidated year-end government report

Brazil's supreme audit institution the audit of the consolidated year-end government report

Supreme audit institutions have a distinct role in supporting the development of a more strategic and forward looking state. This report assesses the role of Brazil's SAI – the Federal Court of Accounts (Tribunal de Contas da União or TCU) – in enhancing accountability and informing decision ma...

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Detalles Bibliográficos
Autor principal: Organisation for Economic Co-operation and Development.
Autor Corporativo: Organisation for Economic Co-operation and Development (-)
Formato: Libro electrónico
Idioma:Inglés
Publicado: Paris : OECD 2013.
Colección:OECD public governance reviews.
Materias:
Finance, Public > Brazil > Accounting.
Government spending policy > Brazil > Auditing.
Political planning > Brazil > Auditing.
Political science > Brazil > Auditing.
Ver en Biblioteca Universitat Ramon Llull:https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009705033806719
Tabla de Contenidos:
  • Consolidated year-end government reporting
  • Assessment and recommendations
  • Key recommendations
  • Executive summary
  • Abbreviations and acronyms
  • Audit planning and implementation
  • Communicating findings and assessing impact
  • Audit objectives and reporting
  • Preface
  • Acknowledgments
  • Foreword.

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