Audits
We present in this section documents and information concerning the duties of accountability in Public Administration. We introduce the persons responsible for the management of activities, the reports for the area and the results of audits, inspections and processes under CAPES´ responsibility.
CAPES – Management Reports
- To access the management reports go to page: https://www.gov.br/capes/pt-br/acesso-a-informacao/transparencia-e-prestacao-de-contas/relatorios-de-gestao
Reports of Yearly Audits – Accountability and Certificates of CGU
The Comptroller General of Brazil, as chief organ of the Internal Control System of the Executive Power, supports the Federal Court of Accounts (TCU) in its mission of supervising the accountability of public administration, as established by the 1988 Federal Constitution of Brazil, Article 71 – section II and Article 74 - section IV. The Annual Accountability Audit is carried by the CGU in the organs defined by the Court for formal accountability. What follows are the Annual Evaluation reports of CAPES, issued by CGU.
These and other CGU reports can be found at https://auditoria.cgu.gov.br/.
The information required must be presented annually, following directions by the Federal Court of Accounts, as established by the Article 8 of INTCU, 2020. Deadline for the disclosure of the information is defined each year by the Federal Court of Accounts in normative that updates and divulges the list of Accountability Units for each of the terms.
Comptroller General of Brazil - Reports
In order to consult the CGU Reports please go to the link Research Page in CGU Reports (CGU Reports), search for “Capes” and click in “Filtrar” (Filter).
Annual Internal Audit Plan (Paint)
The Government Unit of Internal Audit – Unidade de Auditoria Interna Governamental (UAIG) -from The Brazilian Federal Agency for Support and Evaluation of Graduate Education (CAPES) annually presents a proposal for the Annual Plan of Internal Audit for the following year, as established by the Normative Instruction CGU nº 9 of October, 2018. The Normative Instruction above mentioned establishes the systematic elaboration, communication and approval of PAINT, in the terms established by the Technical Activities Referential of Internal Audits of the Federal Executive Power.
The Program aims at defining priorities to be carried out in each term in the scope of CAPES, obeying principles of technical autonomy, objectivity and harmonization with the strategies, objectives and risks of Autodidactic Units.
Annual Activities Report of Internal Audit (Raint)
At the beginning of each year, as established by Federal Secretary of Internal Control of the Comptroller General of Brazil – SFC/CGU, the unit of Internal Audit of CAPES – AUD/GAB/PR/ CAPES, also according to the terms from Normative Instruction CGU nº 9 of October 9th, 2018, presents the Annual Report of Activities of Internal Audit (Raint) of the previous year.
Acts of Supervision, Control and Transparency
Main acts adopted in order to guarantee the legality, legitimacy, transparency and economic status of public resources under CAPES´ responsibilities.
On this page CAPES´ Internal Audit gathers the main norms related to the activities of the internal audits. The corresponding legislation is divided by organs, scope and theme.