1. The role of CGU in the Ministry of Finance Rodrigo Fontenelle

2. Internal Controls Internal Control System in the Federal Executive Branch (CGU) External Control (TCU) Control Levels Source: Author

3. Modern Auditing Practices RISKS/RISKS MANAGEMENT CONTROLS STRATEGIC GOALS ASSESSMENT/AUDIT GOOD QUALITY SERVICES TO SOCIETY Source: Intosai / GAO / IIA

4. Organization does NOT MANAGE Risks * Promote * Support Organization MANAGE Risks * Assess * Use as input for Audit Planning Possible Scenarios Source: Intosai / GAO / IIA

5. Way of Action Knowledge about the unit to be audited and identification of its macro-processes Risk Assessment: Audit Object Definition Goals, Scope and Audit Questions definition

6. Risk Matrix - Example

7. CGU MISSION Prevent and fight against corruption and improve the government practices, strengthening internal control mechanisms and enhancing transparency, ethics and social control.

8. Rodrigo Fontenelle Coordinator-General DEFAZII / DE / SFC / CGU rodrigo.miranda@cgu.gov.brrodrigo.miranda@cgu.gov.br – 2020.7223