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Local Government Auditing in Brazil

André Feliciano Lino (University of Essex, UK)
Ricardo Rocha de Azevedo (Federal University of Uberlândia, Brazil)
Ismar Viana (National Association of Courts of Accounts’ Auditors, Brazil)
André Carlos Busanelli de Aquino (University of São Paulo, Brazil)

Auditing Practices in Local Governments: An International Comparison

ISBN: 978-1-80117-086-4, eISBN: 978-1-80117-085-7

Publication date: 15 June 2022


This chapter provides an overview of local government auditing in Brazil. The mandate of regional Courts of Accounts, which are public audit organisations, includes overseeing states and municipalities’ legal compliance and public policy performance, while the federal Supreme Audit Institution scrutinises fiscal transfers from the central to local governments. Each of the 32 regional Courts of Accounts is autonomous. However, all follow the Napoleonic audit model and are internally organised in three main functions: auditing (comprising investigation, fair hearing and adversarial phase, and accusation), prosecuting (comprising legal compliance analysis), and judgmental. Despite the comprehensive legal mandate and recent digitalisation efforts, Courts still focus on compliance audit. Due to their autonomy, the Courts lack central coordination, standardised audit techniques, and uniform procedural rules. Moreover, the Courts’ lack of independence and transparency may impair their capacity to promote democratic accountability.



Lino, A.F., de Azevedo, R.R., Viana, I. and de Aquino, A.C.B. (2022), "Local Government Auditing in Brazil", Ferry, L. and Ruggiero, P. (Ed.) Auditing Practices in Local Governments: An International Comparison (Emerald Studies in Public Service Accounting and Accountability), Emerald Publishing Limited, Leeds, pp. 39-46.



Emerald Publishing Limited

Copyright © 2022 André Feliciano Lino, Ricardo Rocha de Azevedo, Ismar Viana and André Carlos Busanelli de Aquino