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Comptroller General Of Brazil
The Comptroller General of the Union ( pt, Controladoria-Geral da União, abbreviated CGU), is a branch of the Brazilian federal government tasked with assisting the president regarding the treasury and public assets and the government's transparency policies. These tasks are carried out by way of public audits, fraud deterrence procedures, and other sort of internal control, corruption prevention, and ombudsman activities. It is also the central body of the Federal Government Internal Control System, responsible for supervising, managing and regulating the offices of the government. The Chief Minister of the Comptroller General of the Union (') is appointed by the president and serves as a member of the Brazilian cabinet. The branch was created by the former president Fernando Henrique Cardoso and its first minister-inspector was the jurist Anadyr de Mendonça Rodrigues. In 2003, its name was changed and, in 2016, it was transformed into the Ministry of Transparency, Inspec ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
President Of Brazil
The president of Brazil ( pt, Presidente do Brasil), officially the president of the Federative Republic of Brazil ( pt, Presidente da República Federativa do Brasil) or simply the ''President of the Republic'', is the head of state and head of government of Brazil. The president leads the executive branch of the federal government and is the commander-in-chief of the Brazilian Armed Forces. The presidential system was established in 1889, upon the proclamation of the republic in a military coup d'état against Emperor Pedro II. Since then, Brazil has had six constitutions, three dictatorships, and three democratic periods. During the democratic periods, voting has always been compulsory. The Constitution of Brazil, along with several constitutional amendments, establishes the requirements, powers, and responsibilities of the president, their term of office and the method of election. Jair Bolsonaro is the 38th and current president. He was sworn in on 1 January 2019 followin ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Brazil
Brazil ( pt, Brasil; ), officially the Federative Republic of Brazil (Portuguese: ), is the largest country in both South America and Latin America. At and with over 217 million people, Brazil is the world's fifth-largest country by area and the seventh most populous. Its capital is Brasília, and its most populous city is São Paulo. The federation is composed of the union of the 26 States of Brazil, states and the Federal District (Brazil), Federal District. It is the largest country to have Portuguese language, Portuguese as an List of territorial entities where Portuguese is an official language, official language and the only one in the Americas; one of the most Multiculturalism, multicultural and ethnically diverse nations, due to over a century of mass Immigration to Brazil, immigration from around the world; and the most populous Catholic Church by country, Roman Catholic-majority country. Bounded by the Atlantic Ocean on the east, Brazil has a Coastline of Brazi ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Federal Government Of Brazil
The Federal Government of Brazil (''Governo Federal'') is the national government of the Federative Republic of Brazil, a republic in South America divided in 26 states and a federal district. The Brazilian federal government is divided in three branches: the executive, which is headed by the President and the cabinet; the legislative, whose powers are vested by the Constitution in the National Congress; and the judiciary, whose powers are vested in the Supreme Federal Court and lower federal courts. The seat of the federal government is located in Brasília. Division of powers Brazil is a federal presidential constitutional republic, which is based on a representative democracy. The federal government has three independent branches: executive, legislative, and judicial. The Federal Constitution is the supreme law of Brazil. It is the foundation and source of the legal authority underlying the existence of Brazil and the federal government. It provides the framework for th ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
President Of Brazil
The president of Brazil ( pt, Presidente do Brasil), officially the president of the Federative Republic of Brazil ( pt, Presidente da República Federativa do Brasil) or simply the ''President of the Republic'', is the head of state and head of government of Brazil. The president leads the executive branch of the federal government and is the commander-in-chief of the Brazilian Armed Forces. The presidential system was established in 1889, upon the proclamation of the republic in a military coup d'état against Emperor Pedro II. Since then, Brazil has had six constitutions, three dictatorships, and three democratic periods. During the democratic periods, voting has always been compulsory. The Constitution of Brazil, along with several constitutional amendments, establishes the requirements, powers, and responsibilities of the president, their term of office and the method of election. Jair Bolsonaro is the 38th and current president. He was sworn in on 1 January 2019 followin ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Audit
An audit is an "independent examination of financial information of any entity, whether profit oriented or not, irrespective of its size or legal form when such an examination is conducted with a view to express an opinion thereon.” Auditing also attempts to ensure that the books of accounts are properly maintained by the concern as required by law. Auditors consider the propositions before them, obtain evidence, and evaluate the propositions in their auditing report. Audits provide third-party assurance to various stakeholder (corporate), stakeholders that the subject matter is free from Materiality (auditing) , material misstatement. The term is most frequently applied to audits of the financial information relating to a legal person. Other commonly audited areas include: secretarial and compliance, internal controls, quality management, project management, water management, and energy conservation. As a result of an audit, stakeholders may evaluate and improve the effecti ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Fraud Deterrence
Fraud deterrence has gained public recognition and spotlight since the 2002 inception of the Sarbanes-Oxley Act. Of the many reforms enacted through Sarbanes-Oxley, one major goal was to regain public confidence in the reliability of financial markets in the wake of corporate scandals such as Enron, WorldCom and Waste Management. Section 404 of Sarbanes Oxley mandated that public companies have an independent Audit of internal controls over financial reporting. In essence, the intent of the U.S. Congress in passing the Sarbanes Oxley Act was attempting to proactively deter financial misrepresentation (Fraud) in order to ensure more accurate financial reporting to increase investor confidence. This same concept is applied in the discussion of fraud deterrence. Until recently, fraud deterrence has not been specifically identified under one common definition. While it has been discussed by many authoritative sources such as the American Institute of Certified Public Accountants (AICP ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Internal Control
Internal control, as defined by accounting and auditing, is a process for assuring of an organization's objectives in operational effectiveness and efficiency, reliable financial reporting, and compliance with laws, regulations and policies. A broad concept, internal control involves everything that controls risks to an organization. It is a means by which an organization's resources are directed, monitored, and measured. It plays an important role in detecting and preventing fraud and protecting the organization's resources, both physical (e.g., machinery and property) and intangible (e.g., reputation or intellectual property such as trademarks). At the organizational level, internal control objectives relate to the reliability of financial reporting, timely feedback on the achievement of operational or strategic goals, and compliance with laws and regulations. At the specific transaction level, internal controls refers to the actions taken to achieve a specific objective (e.g., ho ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Ombudsman
An ombudsman (, also ,), ombud, ombuds, ombudswoman, ombudsperson or public advocate is an official who is usually appointed by the government or by parliament (usually with a significant degree of independence) to investigate complaints and attempt to resolve them, usually through recommendations (binding or not) or mediation. Ombudsmen sometimes also aim to identify systemic issues leading to poor service or breaches of people's rights. At the national level, most ombudsmen have a wide mandate to deal with the entire public sector, and sometimes also elements of the private sector (for example, contracted service providers). In some cases, there is a more restricted mandate, for example with particular sectors of society. More recent developments have included the creation of specialized children's ombudsmen. In some countries, an inspector general, citizen advocate or other official may have duties similar to those of a national ombudsman and may also be appointed by a legi ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Brazilian Cabinet
The Cabinet of Brazil ( pt, Gabinete Ministerial do Brasil) is composed of the Ministers of State and senior advisors of the executive branch of the federal government of Brazil. Cabinet officers are appointed and dismissed by the President. There are currently twenty-three Ministries, including six Ministry-level offices: the Chief of Staff, Secretary of Government, General-Secretary of the Presidency, Institutional Security, Attorney General, and President of the Central Bank. Responsibilities Ministers assist the President in the exercise of executive power. Each minister is responsible for the general administration of a government portfolio, and heads the corresponding government ministry. Ministers prepare standards, monitor and evaluate federal programs, and formulate and implement policies for the sectors they represent. They are also responsible for establishing strategies, policies and priorities in the application of public resources. Generally, the minister considered t ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Fernando Henrique Cardoso
Fernando Henrique Cardoso (; born 18 June 1931), also known by his initials FHC (), is a Brazilian sociologist, professor and politician who served as the 34th president of Brazil from 1 January 1995 to 31 December 2002. He was the first Brazilian president to be reelected for a subsequent term. An accomplished scholar of dependency theory noted for his research on slavery and political theory, Cardoso has earned many honors including the Prince of Asturias Award for International Cooperation (2000) and the Kluge Prize from the US Library of Congress (2012). Cardoso was the 10th president of International Sociological Association (1982–1986). Personal and professional life Cardoso descends from wealthy Portuguese immigrants. Some were politicians during the Empire of Brazil. He is also of black African descent, through a black great-great-grandmother and a mulatto great-grandmother. Cardoso described himself as "slightly mulatto" and allegedly said he has "''a foot in the k ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Presidency Of Jair Bolsonaro
The presidency of Jair Bolsonaro started on January 1, 2019, when he was inaugurated as the 38th president of Brazil, and will end on December 31, 2022. The cabinet Lula da Silva III will be inaugurated on January 1, 2023. He was elected the president of Brazil on October 28, 2018, by obtaining 55.1% of the valid votes in the 2018 Brazilian general election, defeating Fernando Haddad. On October 30, 2022, Bolsonaro was defeated by Lula da Silva. In the years Brazil has been a democracy since 1985, Bolsonaro became the first president to lose an election as an incumbent. Background Bolsonaro, at the time of his election, was a 27-year member of Congress; his victory has been credited to voter anger at the political class over years of corruption in politics, economic recession, and a surge in violent crime. According to sociologist Clara Araújo, “the dissatisfaction over the economic crisis, it seems to me, was channeled along with a discourse about conservative morals” ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Comptroller
A comptroller (pronounced either the same as ''controller'' or as ) is a management-level position responsible for supervising the quality of accounting and financial reporting of an organization. A financial comptroller is a senior-level executive who acts as the head of accounting, and oversees the preparation of financial reports, such as balance sheets and income statements. In most Commonwealth countries, the comptroller general, auditor general, or comptroller and auditor general is the external auditor of the budget execution of the government and of government-owned companies. Typically, the independent institution headed by the comptroller general is a member of the International Organization of Supreme Audit Institutions. In American government, the comptroller is effectively the chief financial officer of a public body. In business management, the comptroller is closer to a chief audit executive, holding a senior role in internal audit functions. Generally, the title ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
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