Brazilian Inspectorate-General
Encyclopedia
The Brazilian Inspectorate-General is the federal government's office in charge of assisting the president
on issues regarding treasury and public assets defense, as well as federal 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.
Better known as CGU - which stands for its name in Portuguese
, Controladoria-Geral da União -, the Inspectorate General is also the central body of the Federal Government Internal Control System, responsible for supervising, managing and regulating the offices of the system.
The Inspector-General, in Brazil
, is appointed by the president and has a minister
status, considered as a cabinet
member. Thus, the chief of the institution is officially called "Minister for Control and Transparency", instead of Inspector-General.
President
A president is a leader of an organization, company, trade union, university, or country.Etymologically, a president is one who presides, who sits in leadership...
on issues regarding treasury and public assets defense, as well as federal government's transparency policies. These tasks are carried out by way of public audits
Audit
The general definition of an audit is an evaluation of a person, organization, system, process, enterprise, project or product. The term most commonly refers to audits in accounting, but similar concepts also exist in project management, quality management, and energy conservation.- Accounting...
, fraud deterrence
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...
procedures and other sort of internal control
Internal control
In accounting and auditing, internal control is defined as a process effected by an organization's structure, work and authority flows, people and management information systems, designed to help the organization accomplish specific goals or objectives. It is a means by which an organization's...
, corruption prevention and ombudsman
Ombudsman
An ombudsman is a person who acts as a trusted intermediary between an organization and some internal or external constituency while representing not only but mostly the broad scope of constituent interests...
activities.
Better known as CGU - which stands for its name in Portuguese
Portuguese language
Portuguese is a Romance language that arose in the medieval Kingdom of Galicia, nowadays Galicia and Northern Portugal. The southern part of the Kingdom of Galicia became independent as the County of Portugal in 1095...
, Controladoria-Geral da União -, the Inspectorate General is also the central body of the Federal Government Internal Control System, responsible for supervising, managing and regulating the offices of the system.
The Inspector-General, in Brazil
Brazil
Brazil , officially the Federative Republic of Brazil , is the largest country in South America. It is the world's fifth largest country, both by geographical area and by population with over 192 million people...
, is appointed by the president and has a minister
Cabinet (government)
A Cabinet is a body of high ranking government officials, typically representing the executive branch. It can also sometimes be referred to as the Council of Ministers, an Executive Council, or an Executive Committee.- Overview :...
status, considered as a cabinet
Cabinet of Brazil
The Cabinet of Brazil 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-four Ministries of State and fourteen other cabinet-level...
member. Thus, the chief of the institution is officially called "Minister for Control and Transparency", instead of Inspector-General.
See also
- Office of the Inspector General in the USAOffice of the Inspector GeneralOffice of the Inspector General is an office that is part of Cabinet departments and independent agencies of the United States federal government as well as some state and local governments. Each office includes an Inspector General and employees charged with identifying, auditing, and...
- Office of the Controller and Auditor-General in New ZealandOffice of the Controller and Auditor-GeneralThe Controller and Auditor-General is an Officer of the Parliament of New Zealand responsible for auditing public bodies. The Controller and Auditor-General is Lyn Provost. The Deputy Controller and Auditor-General is Phillippa Smith. Their mandate and responsibilities are set out in the Public...
- Inspector General in other countriesInspector GeneralAn Inspector General is an investigative official in a civil or military organization. The plural of the term is Inspectors General.-Bangladesh:...