Implementing a risk-based approach to internal control

Internal control is a dynamic process that contributes to enhancing integrity by addressing risks and providing a reasonable assurance that public sector organisations achieve their objectives. This chapter examines the drive by the federal government of Brazil to strengthen internal control within Brazil’s public administration. This drive has been supported by the automation of back-office management information systems and mandatory centralisation of internal audit within federal ministries. The proposals for action focus on i) advancing the implementation of risk management within federal public organisations ii) monitoring the impact and effectiveness of internal audit and iii) strengthening co-ordination between central government authorities to integrate risk management into future management reforms.