Abstract
This study aimed to analyze the process of implementation of international auditing standards by the Brazilian Courts of Auditors (TCs), through exploratory research and survey, using two questionnaires, with open and closed questions, sent to all TCs and institutions that support their activities. The survey results showed different movements made by the TCs in adhering to the rules, in line with previous research on the practices of Brazilian audit courts and of the Supreme Audit Institutions. Of the 20 TCs responding (61% of the total), 60% started the process of implementing the standards, but only 10% concluded. The international auditing standards whose implementation is more advanced are the NBASP 20 and 30, which bring the principles of transparency and accountability together with the management of ethics by the TCs. The findings regarding the wide availability of training on the subject, the support provided by organizations, and the absence of the need to use financial resources for implementation by the bodies that completed the process, raise doubts about the motivations of the TCs that did not initiate the process. Despite the efforts made to qualify the performance of the TCs, there seems to be a long way to go towards completing the implementation in the country due to the lack of forecast by most respondents.
Highlights
In recent years, in the mist of the disclosure of several corruption cases in Brazil, great attention has been given to the work of the Public Administration’s control bodies
In Brazil, the process of adopting International Organization of Supreme Audit Institutions (INTOSAI) standards has been conducted through a partnership between the Federal Court of Auditors (TCU) and Instituto Rui Barbosa Institute (IRB), through the creation of the Brazilian Public Sector Auditing Standards (NBASP, per its Portuguese acronym) (TCU, 2020a)
This study aimed to analyze the adoption of international public sector auditing standards by Brazilian the Brazilian Courts of Auditors (TCs) and the support provided by professional organizations in the field
Summary
In the mist of the disclosure of several corruption cases in Brazil, great attention has been given to the work of the Public Administration’s control bodies. The use of auditing standards that are internationally recognized by the TCs is an important tool for improving Brazilian control and public management, resulting in institutional strength (TCU, 2020b) Such benefits become even more relevant in the context of recent scandals, such as illicit gains by councilors of the Audit Court of the State of Rio de Janeiro (TCE-RJ, per its Portuguese acronym) and the prevalence of poor organizational practices, as studied by Lino and Aquino (2020). That said, considering the importance of the work of the Audit Courts for the quality of Brazilian public management and the benefits from the adoption of international standards, the interest arose to understand how each body is acting in the face of the process, in order to identify their challenges, best practices and improvements in audit activities In this sense, this study aimed to analyze the adoption of international public sector auditing standards by Brazilian TCs and the support provided by professional organizations in the field. The results are reported in the fourth section, with considerations being presented in the fifth section
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