Tribunal De Contas Da União
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Tribunal De Contas Da União
The Tribunal de Contas da União (''Federal Court of Accounts'', often referred to as TCU) is the Brazilian federal audit office. It is tasked with assisting Congress in its Constitutional incumbency to exercise external audit over the Executive Branch. Its members, called ministers, are appointed by the National Congress and the President of Brazil. The TCU employs a highly qualified body of civil servants to prevent, investigate and sanction corruption and malpractice of public funds, with national jurisdiction. The Tribunal was created in 1891, although its origins are traced back to the Royal Treasury (''Erário Régio''), established in 1808 by King John VI. It is, therefore, one of the world's earlier institutions charged with national government accountability. Today, the TCU cooperates with the Comptroller-General of the Union (CGU), which centralizes federal executive internal audit. The Tribunal's work is scrutinized by the Public Ministry. In 1959 it hosted III ...
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Court Of Audit
A Court of Audit or Court of Accounts is a Supreme audit institution, i.e. a government institution performing financial and/or legal audit (i.e. Statutory audit or External audit) on the executive branch of power. See also *Most of those institutions are INTOSAI members,Site officel INTOSAI http://www.intosai.org International Organization of Supreme Audit Institutions. *Government audit, Government performance auditing, Performance audit Performance audit refers to an independent examination of a program, function, operation or the management systems and procedures of a governmental or non-profit entity to assess whether the entity is achieving economy, efficiency and effectivene ... References {{Authority control Government audit Auditing organizations ...
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University Of Brasília
The University of Brasília ( pt, Universidade de Brasília, UnB) is a federal public university in Brasília, the capital of Brazil. It was founded in 1960 and has since consistently been named among the top five Brazilian universities and the top fifteen universities in South America by Times Higher Education (THE). Created under the utopian vision of educator Anísio Teixeira and anthropology professor Darcy Ribeiro in 1962, the University of Brasília (UnB) is located in the centre of Brazil’s capital city, on the banks of the Paranoá Lake. There are four campuses: the Darcy Ribeiro campus (regarded as the UnB’s nucleus), the Ceilândia, Gama and Planaltina campuses. Oscar Niemeyer, one of Modernism’s most feted architects, designed UnB’s main building, the Central Institute of Sciences and was also a key player in the university’s founding. Its strengths lie in its economics, international affairs and political science courses but its general teaching, research ...
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Government Agencies Established In 1891
A government is the system or group of people governing an organized community, generally a state. In the case of its broad associative definition, government normally consists of legislature, executive, and judiciary. Government is a means by which organizational policies are enforced, as well as a mechanism for determining policy. In many countries, the government has a kind of constitution, a statement of its governing principles and philosophy. While all types of organizations have governance, the term ''government'' is often used more specifically to refer to the approximately 200 independent national governments and subsidiary organizations. The major types of political systems in the modern era are democracies, monarchies, and authoritarian and totalitarian regimes. Historically prevalent forms of government include monarchy, aristocracy, timocracy, oligarchy, democracy, theocracy, and tyranny. These forms are not always mutually exclusive, and mixed govern ...
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Government Accounting Officials
A government is the system or group of people governing an organized community, generally a state. In the case of its broad associative definition, government normally consists of legislature, executive, and judiciary. Government is a means by which organizational policies are enforced, as well as a mechanism for determining policy. In many countries, the government has a kind of constitution, a statement of its governing principles and philosophy. While all types of organizations have governance, the term ''government'' is often used more specifically to refer to the approximately 200 independent national governments and subsidiary organizations. The major types of political systems in the modern era are democracies, monarchies, and authoritarian and totalitarian regimes. Historically prevalent forms of government include monarchy, aristocracy, timocracy, oligarchy, democracy, theocracy, and tyranny. These forms are not always mutually exclusive, and mixed governme ...
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Legislative Branch Of Brazil
A legislature is an assembly with the authority to make laws for a political entity such as a country or city. They are often contrasted with the executive and judicial powers of government. Laws enacted by legislatures are usually known as primary legislation. In addition, legislatures may observe and steer governing actions, with authority to amend the budget involved. The members of a legislature are called legislators. In a democracy, legislators are most commonly popularly elected, although indirect election and appointment by the executive are also used, particularly for bicameral legislatures featuring an upper chamber. Terminology The name used to refer to a legislative body varies by country. Common names include: * Assembly (from ''to assemble'') * Congress (from ''to congregate'') * Council (from Latin 'meeting') * Diet (from old German 'people') * Estates or States (from old French 'condition' or 'status') * Parliament (from French ''parler'' 'to speak') By ...
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Wasteful Spending
Waste (or wastes) are unwanted or unusable materials. Waste is any substance discarded after primary use, or is worthless, defective and of no use. A by-product, by contrast is a joint product of relatively minor economic value. A waste product may become a by-product, joint product or resource through an invention that raises a waste product's value above zero. Examples include municipal solid waste (household trash/refuse), hazardous waste, wastewater (such as sewage, which contains bodily wastes (feces and urine) and surface runoff), radioactive waste, and others. Definitions What constitutes waste depends on the eye of the beholder; one person's waste can be a resource for another person. Though waste is a physical object, its generation is a physical and psychological process. The definitions used by various agencies are as below. United Nations Environment Program According to the Basel Convention on the Control of Transboundary Movements of Hazardous Wastes and The ...
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Vienna, Austria
en, Viennese , iso_code = AT-9 , registration_plate = W , postal_code_type = Postal code , postal_code = , timezone = CET , utc_offset = +1 , timezone_DST = CEST , utc_offset_DST = +2 , blank_name = Vehicle registration , blank_info = W , blank1_name = GDP , blank1_info = € 96.5 billion (2020) , blank2_name = GDP per capita , blank2_info = € 50,400 (2020) , blank_name_sec1 = HDI (2019) , blank_info_sec1 = 0.947 · 1st of 9 , blank3_name = Seats in the Federal Council , blank3_info = , blank_name_sec2 = GeoTLD , blank_info_sec2 = .wien , website = , footnotes = , image_blank_emblem = Wien logo.svg , blank_emblem_size = Vienna ( ; german: Wien ; bar ...
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International Organization Of Supreme Audit Institutions
The International Organization of Supreme Audit Institutions (INTOSAI) is an intergovernmental organization whose members are supreme audit institutions. Nearly every supreme audit institution in the world is a member of INTOSAI. Depending on the type of system used in their home country, the members of INTOSAI may be variously titled the Chief Financial Controller, the Office of the Comptroller General, the Office of the Auditor General, the Court of Accounts, or the Board of Audit. INTOSAI was founded in 1953 in Havana, Cuba Havana (; Spanish: ''La Habana'' ) is the capital and largest city of Cuba. The heart of the La Habana Province, Havana is the country's main port and commercial center.
. Thirty-four audit organizations formed the group originally and as of 2010 the current membership includes 193 institutions (188 national institutions, the Europ ...
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International Congress Of Supreme Audit Institutions
The International Organization of Supreme Audit Institutions (INTOSAI) is an intergovernmental organization whose members are supreme audit institutions. Nearly every supreme audit institution in the world is a member of INTOSAI. Depending on the type of system used in their home country, the members of INTOSAI may be variously titled the Chief Financial Controller, the Office of the Comptroller General, the Office of the Auditor General, the Court of Accounts, or the Board of Audit. INTOSAI was founded in 1953 in Havana, Cuba. Thirty-four audit organizations formed the group originally and as of 2010 the current membership includes 193 institutions (188 national institutions, the European Court of Auditors and 4 associated members). The members of INTOSAI are the primary external auditors of the United Nations. The UN's General Assembly appoints the ''UN Board of Auditors'' (3 members appointed for 6 years) among the INTOSAI member representatives. INTOSAI holds a trie ...
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Public Ministry (Brazil)
The Public Prosecutor's Office ( pt, Ministério Público, lit. "Public Ministry", also usually referred as "MP") is the Brazilian body of independent public prosecutors at both the federal (') and state level (''Ministério Público Estadual''). It operates independently from the three branches of government. It was once referred by constitutional lawyer and former president Michel Temer as a "Fourth Branch". The Constitution of 1988 divides the functions of the Public Prosecutor's Office into three different bodies: the '' Public Procurator's Office'', the '' Public Defender's Office'' and the Public Prosecutor's Office itself, each one of them an independent body. In addition to that, the new Constitution created the ''Courts of Account'', also autonomous in its functions. There are three levels of public prosecutors, according to the jurisdiction of the courts before which they perform their duties. There are the federal prosecutors (') who bring cases before judges in low ...
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Internal Audit
Internal auditing is an independent, objective assurance and consulting activity designed to add value and improve an organization's operations. It helps an organization accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control and governance processes. Internal auditing might achieve this goal by providing insight and recommendations based on analyses and assessments of data and business processes. With commitment to integrity and accountability, internal auditing provides value to governing bodies and senior management as an objective source of independent advice. Professionals called internal auditors are employed by organizations to perform the internal auditing activity. The scope of internal auditing within an organization may be broad and may involve topics such as an organization's governance, risk management and management controls over: efficiency/effectiveness of operations (includin ...
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