the role of cgu in the ministry of finance rodrigo fontenelle
DESCRIPTION
The role of CGU in the Ministry of Finance Rodrigo Fontenelle. Control Levels. Source: Author. Modern Auditing Practices. STRATEGIC GOALS. CONTROLS. RISKS/RISKS MANAGEMENT. GOOD QUALITY SERVICES TO SOCIETY. ASSESSMENT/AUDIT. Source : Intosai / GAO / IIA. Possible Scenarios. - PowerPoint PPT PresentationTRANSCRIPT
The role of CGU in the Ministry of Finance
Rodrigo Fontenelle
Internal Controls
Internal Control System in the Federal Executive Branch (CGU)
External Control (TCU)
Control Levels
Source: Author
Modern Auditing Practices
RISKS/RISKS MANAGEMENT
CONTROLS STRATEGIC GOALS
ASSESSMENT/AUDIT
GOOD QUALITY SERVICES TO
SOCIETY
Source: Intosai / GAO / IIA
Organization does NOT
MANAGE Risks
* Promote
* Support
Organization MANAGE Risks
* Assess
* Use as input for Audit Planning
Possible Scenarios
Source: Intosai / GAO / IIA
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
0% 10% 20% 30% 40% 50% 60% 70% 80% 90% 100%0%
10%
20%
30%
40%
50%
60%
70%
80%
90%
100%
Macroprocesso 1Macroprocesso 2Macroprocesso 3Macroprocesso 4
Acceptable Risk
Unlikely Risk
Low Impact Risk
Medium Risk
Black Swan
Resource Eater
High Risk
High Risk
Critical Risk
Risk Matrix - Example
CGU MISSION
Prevent and fight against corruption and improve the government
practices, strengthening internal control mechanisms and enhancing
transparency, ethics and social control.
