ENGLISH

Brazil’s Federal Court of Accounts: Insight and Foresight for Better Governance

Book information

Publisher
Organization For Economic Co-Operation & Development
Year
2017
ISBN
9264279237, 9789264279230
Language
english
Format
PDF
Filesize
4 MB (3881432 bytes)
Pages
156\159
Time added
2017-09-03 17:37:55

Description

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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