Compliance Audit

Audits are inspection mechanisms involving the application of a broader scope of action. They may be of a compliance or operational nature

The main concern of the Brazilian Court of Audit is the incessant fight against corruption, waste, and the misuse of federal resources. 

Therefore, besides carrying out audits that are directed by Congress or originated by denunciations or petitions, twice a year the Court establishes a schedule of audits to verify the correct use of public funds by the organizations and entities under its jurisdiction.

Such inspections are called compliance audits. Worthy of note are, as an example, audits carried out to scrutinize public works that have received federal funds in order to report their status to Congress. This allows members of Congress to form an opinion as to the convenience
or not, of disbursing budgetary funds for the maintenance or for resuming the works.

When the Court finds serious irregularities in such public works, Congress suspends the disbursement of funds until such faults are remedied. As a result, an appendix is added to the Annual Budgetary Law listing the works in serious violation so that the transfer of funds is blocked until they are brought into compliance.

When necessary, compliance audits are conducted to aid in the evaluation of personnel activity that is subject to the Court's scrutiny, such as the admission or retirement of civilian and military retirements or federal public service pensions.