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Brazil's Internal Control System
May 27-29, 2015Hotel Windsor Plaza: SHS Qd. 5, Bloco H, Asa Sul; Brasília, DF.
This Seminar will bring together members of the various internal control agencies of the Brazilian government (both at the national and sub-national level) and representatives from other federal and sub-national entities, to present the Internal Audit Capability Model (IA-CM) for the Public Sector, together with the results, analysis and plans of action resulting from the application of this model. The seminar will also aim to broadly discuss, the initiatives and actions required to undertake a reform of the internal control system in Brazil, and get a commitment from all stakeholders to identify and design such actions, activities and initiatives.

The seminar, organized by the PRMM team of the World Bank in collaboration with CONACI –The National Council for Internal Control, has the following objectives: (i) disseminate the results of Internal Control Systems assessments for various states in Brazil; (ii) stimulate discussion and debate to generate initiatives and actions aimed at strengthening the internal control environment; and (iii) discuss various options to establish partnerships, among the interested stakeholders, to support these initiatives and actions.

i) The May 27th event will count on the participation of approximately 60 participants, representing the various internal control agencies(CGE’s) of the Brazilian government (both at the national and sub-national level). During this event, the IA-CM for the Public Sector will be presented; together with the results, analysis and plans of action resulting from the application of this model, in three Pilot CGE’s (in the states of Maranhao, Piaui and Minas Gerais). During this event, we will also discuss and agree on a strategy for the dissemination, replication and application of this model to all other interested states, including the specification of the Quality Assurance/Control arrangements, including peer reviewing.

ii) The event on May 28 and 29 will count on the participation of approximately 80 participants, representing the various internal control agencies (CGE’s) of the Brazilian government (both at the national and sub-national level) and representatives from other federal and sub-national entities, with a vested interest and possessing decision-making powers, to undertake a reform of the internal control system in Brazil. This event will aim to broadly discuss the initiatives and actions required to undertake a reform of the internal control system in Brazil, and get a commitment from all stakeholders to identify and design such actions, activities and initiatives in detail.

The following outcomes are expected:

i) A resolution from CONACI, to regulate the application of the IA-CM including the format, methods, processes, etc. to be followed: Agreement should also be reached, on the prioritization of states, to receive training and perform the self-assessment.

ii) Letter of Brasília – to be signed by all stakeholders to signal their commitment to work together, to identify and design such actions, activities and initiatives in detail needed for the strengthening of the internal control system in Brazil.

May 27, 2015 – Assessment and Development of the Internal Audit Function in the Public Sector

9:00 - Check in/Registration

9:30 - Opening Session including objective/vision of the seminar and World Bank/CONACI collaboration efforts.
Panelists: Gustavo Ungaro (President of CONACI and President of CGA/SP) Miguel Santiago (Financial Management Coordinator for Brazil)

10:30 - Coffee-Break

11:00 - The IA-CM for the Public Sector. Panelist: Maria João Kaizeler (Financial Management Specialist, World Bank)

12:30 - Lunch

14:00 - Analysis, Outcomes, Reports, Action Plans from the application of the IA-CM. Panelist: Libby MacRae (Consultant; Internal Audit Specialist; IA-CM)

16:00 - Coffee-Break

16:30 - Next steps; Subsequent CGEs to undergo the self-assessment, Quality Assurance/Control arrangements, Guidelines, Financing Mechanisms. Panelists: Working Group Members

17:30 - Wrap-up – Final Considerations. Panelists: World Bank and CONACI Representatives

May 28-29, 2015 - The Internal Control System in Brazil: Achieving more efficiency

9:00 - Check in/Registration

9:30 - Opening Session: The Internal Control System in Brazil – Achieving more efficiency. Panelists: Maria João Kaizeler (FMS, World Bank), Gustavo Ungaro (President of CONACI & CGA/SP), and Francisco Bessa (Federal Secretary of Internal Control – CGU).

11:30 - Coffee-Break

12:00 - Coordination and Collaboration between Internal Control and External Control – Current Situation and Opportunities of Improvement. Panelists: Cláudio Silva da Cruz (Auditor TCU) Valdecir Pascoal (President of ATRICON).

13:00 - Lunch

14:00 - Current Internal Control Expectations; How the Internal Control adds to value – Actual Situation and Suggestions for Improvement. Panelists: Flavio Roman (Deputy Chief of the “Casa Civil”), Guilherme Estrada Rodrigues (Deputy Executive Secretary of the Ministry of Planning), Juliêta Verleun (Deputy Chief of Financial Strategy from the Ministry of Finance), Augusto Monteiro (President of GEFIN)

16:00 - Coffee-Break

16:30 - International Experiences. Panelists: Svilena Simeonova (Ministry of Finance, Bulgaria), Tomislav Micetic (Minstry of Public Administration, Croacia)

May 29

9:00 - Analysis, Concept Paper, Priority Activities. Panelists: Libby MacRae (Consultant, Internal Audit Specialist, IA-CM)

11:00 - Coffee-Break

11:30 - How the World Bank can support IC reforms and the World Bank’s experience in other countries (e.g.: PEMPAL). Possibilities for Knowledge Exchange. Panelists: Joseph Kizito (Lead FMS, Latin America) Arman Vatyan (Lead FMS Europe and Central Asia)

13:00 - Lunch

14:00 – Brainstorming session, Working Group Constitution, Next phases (where to begin), Preliminary agenda of meetings.
Panelists: Mediation by WG and Team (WB, TCU, CGU)

15:00 - Coffee-Break

15:30 - Wrap-up and Final considerations. Panelists: World Bank and CONACI Representatives.

  • Arman Vatyan

    Sector Leader for Financial Management, Central Asia, Europe and Central Asia Region, the World Bank
    Mr. Vatyan has been leading the ECA Internal Audit Community of Practice of 23 countries since 2008, has organized and facilitated more than 30 IACOP’s knowledge sharing events/conferences and led creation of knowledge products in the areas of internal audit, internal controls, risk assessment, state non-commercial organizations, and corporate financial reporting. Prior to joining the WB in 2003 he spent four years with KPMG providing management consulting in Public Financial Management, corporate financial reporting, corporate planning, privatization and restructuring advice, due diligence, and was in charge of information risk management auditing and knowledge management. Mr. Vatyan also worked three years in the Armenian government (Ministries or Industry and Trade, and State Revenue) before joining KPMG. He holds PhD degree in MIS from State Engineering University of Armenia, and is a Fellow Chartered Certified Accountant with ACCA, UK since 2003 (ACCA Worldwide Prizewinner).

  • Augusto Monteiro

    Auditor at the Secretariat of Finance of the State of Bahia
    Augusto Monteiro has a degree in Law, a Masters in Economics and a PhD in Public Administration. Mr. Monteiro is an Auditor at the Secretariat of Finance of the State of Bahia, where he served as Director of Tax Revenue, General Coordinator for Modernization and Strategic Planning, Superintendent for Finance Management and Technical Advisor. Since 2005, he represents the State of Bahia at GEFIN, a group composed of State-level Financial Managers, that acts as a Financial Advisory Group to the National Council for Financial Policy – CONFAZ. He is currently the President of GEFIN (2015-2016).

  • Cláudio Silva da Cruz

    Advisor to the External Control Coordination for Essential Services to the State (TCU / Coestado)
    Cláudio da Silva Cruz is an External Control Auditor at the Brazilian Court of Audit (TCU). In TCU, he has served as Head of Information Security (1996/1997), Production Director (1998), Secretary of Information Technology (2001/2006 ), IT auditor at the Audit Secretariat of the Department of Information Technology (2007/2012). Presently Mr. Silva da Cruz is advisor to the External Control Coordination for Essential Services to the State (TCU / Coestado). He is a founding member of the ISACA Chapter in Brasilia (Nov 2008) and Vice-President of the Chapter for the 2014/2015 term. He teaches at the Brazilian Institute of Public Governance (IBGP) and has been a professor in postgraduate studies in IT Governance (University of Brasilia (UnB), FGV, UniDF and Universa Foundation /UCB) and in Project Management from FGV (Contracts). He was a consultant and teacher during the design of the Development of IT Managers Course (DGTI, 2008-2009) at the National School of Public Administration (ENAP). Cláudio da Silva Cruz has a degree in Agronomy (1989) from the University of Brasília -UnB, and an specialization in Computer Sciences (ENAP, 1990), Knowledge and Information Technology Management from Universidade Católica de Brasília (UCB, 2001) and Strategic Knowledge Management and Business Intelligence from PUC / PR, 2003. He holds a Masters in Knowledge Management and Information Technology from Universidade Católica de Brasília (UCB, 2008), with emphasis on Hiring of IT services in the Public Sector. He is also certified by CISA (Certified Information Systems Auditor, ISACA, 2015), CGEIT (Certified in the Governance of Enterprise IT, ISACA, 2009) and Improved Software Acquisition Process (SOFTEX, 2007). He is co-author of "Processo de contratação de serviços de tecnologia da informação para organizações públicas" (2011), a book published and available at the Ministry of Science and Technology - MCT. His current topics of interest are Corporate Governance (Public) and Contracts in the public sector.

  • Elizabeth (Libby) MacRae

    Researcher and consultant
    International internal audit researcher, consultant, and volunteer professional; principal author of The IIARF’s 2009 publication Internal Audit Capability Model (IA-CM) For the Public Sector; provides advice and training to improve effectiveness of internal auditing; career spanned over 30 years with the Government of Canada: CAE at three departments (House of Commons, CIDA, Natural Resources) and Director at the Office of the Comptroller General; Senior Research Associate with CCAF; member of The IIA for over 20 years: President of IIA Ottawa Chapter, member of Professional Issues Committee, International Internal Audit Standards Board,Vision for the Future Task Force and CBOK 2014 Practitioner Sub-Committee; currently member of The IIA’s international Public Sector Committee and Chairperson of Audit Advisory Committee of UN-Women; Bachelor of Sociology from Carleton University and a Certified Government Auditing Professional.

  • Flávio José Roman

    Deputy Chief of the Deputy Leadership of Analysis and Monitoring of Government Policies of the Civil House (Brazil's Presidency)
    Attorney of the Central Bank of Brazil, PhD and Master Degree holder in Administration by the Catholic University of São Paulo (PUC-SP).

  • Francisco Eduardo de Holanda Bessa

    Auditor at the Office of the Comptroller General (CGU)
    Francisco Eduardo de Holanda Bessa is an economist with a Master's degree in Comptrollership at the Federal University of Ceará. He also completed the Minerva Program at the George Washington University in the USA in 2012. Mr. Bessa took office as an auditor in 2005 at the Office of the Comptroller General (CGU), where he used to coordinate the unit responsible to monitor and assess the audit jobs performed by CGU in projects financed by Multilateral Institutions like the Inter-american Development Bank and the World Bank. In 2013 he worked as Special Advisor for Internal Control at the Ministry of Education and in 2014 played the same role at the Civil Household of the Presidency of Brazil. In 2015 he took office at CGU as Federal Secretary of Internal Control. Mr.Bessa has worked in post-graduation programs carried on by CGU, teaching the courses “Auditing” and “Internal Controls Evaluation”. He holds the CGAP (Certified Government Auditing Professional) qualification from the Institute of Internal Auditors (IIA).

  • Guilherme Estrada Rodrigues

    Deputy Executive Secretary at the Ministry of Planning
    Mr. Rodrigues, a Federal Prosecutor, is Deputy Executive Secretary at the Ministry of Planning (from November 2012). Before 2012, he was a legal adviser to the Ministry of Environment (MMA) and Ministry of Planning (MP). He has a degree in Law from the University of Minas Gerais (UFMG) and a degree in Engineering from the Catholic University of Minas Gerais (PUC / MG).

  • Gustavo Ungaro

    President of the National Council for Internal Control – CONACI
    Mr. Ungaro is Chairman of the Internal Affairs Division of the São Paulo State Administration (from January 2011) and President of the National Council for Internal Control – CONACI since January 2014. He has a degree and a Masters in Law from the University of São Paulo – USP and holds a degree from the São Paulo School of Government. He is a licensed attorney and a Higher Education Professor. Author of “Responsabilidade do Estado e Direitos Humanos” (São Paulo, Editora Saraiva, 2012) and " Terras Paulistas, Justiça e Cidadania " (São Paulo, IMESP, 2011). Gustavo Ungaro was Secretary-Director General of the Court of Criminal Appeals, Deputy Secretary of Justice and Citizenship Defense of the State of São Paulo, and National Manager for the State Secretariat of Human Rights at the Ministry of Justice, among other public functions. Gustavo Ungaro was Secretary-Director General of the Court of Criminal Appeals, Deputy Secretary of Justice and Citizenship Defense of the State of São Paulo, and National Manager for the State Secretariat of Human Rights at the Ministry of Justice, among other public functions.

  • Joseph Kizito

    World Bank’s Lead Financial Management Specialist for the Latin America and Caribbean Region
    Joseph Mubiru Kizito is the World Bank’s Lead Financial Management Specialist for the Latin America and Caribbean Region. He is a Chartered Accountant, a member of the Institute of Chartered Accountants of Scotland (ICAS). He holds a Bachelor of Accountancy Degree from the University of Glasgow and a Master of Science Degree in Public Policy and Management from the University of London. Prior to joining the World Bank, Mr Kizito worked in Coopers and Lybrand in the United Kingdom and in Uganda as a manager in the audit assurance department. As a Lead FMS in the World Bank, he is responsible for ensuring that World Bank funds are properly accounted for, and for supporting improved capacity in the World Bank’s client countries for managing public funds. His responsibilities also include leading the World Bank’s efforts aimed at supporting the development of the accounting and audit profession in the LAC region.

  • Maria João Kaizeler

    Financial Management Specialist at the World Bank in Brazil
    Graduated in Business Administration in 2003 and Master in Finance in 2007, Maria João Kaizeler was until 2011 an Accountant and Financial Auditor in Portugal. She is a Chartered Accountant, member of the Institute of Chartered Accountants of Portugal (CTOC) and a Certified Auditor, member of the Institute of Certified Auditors of Portugal (OROC). She arrived in Brazil in November, 2011 and is since then a Financial Management Specialist at the World Bank. In this position, she deals with all financial management (FM) aspects related to the World Bank’s operations in Brazil which includes: assessing the adequacy of project financial management arrangements, providing implementation support and supervising projects financed by grants and credits; ensuring compliance with the Bank’s audit and other fiduciary requirements, ensuring that the project operations are carried out in accordance with sound financial management practices, performing analytical work on financial management and accountability issues, and carrying out capacity building activities. Besides this, she is also the person responsible for the articulation and support to the development and strengthening of the Internal Audit and Internal Control System in the Public Sector in Brazil. In this initiative, Maria João organized a seminar in Iguazu Falls, supported the capacity building of the Subnational internal Control entities responsible for the self-assessments and performed the validation of their assessment based on IA-CM model of IIA Global. She organized the seminar in Brasilia and will be a member of the Working Group that is going to be organized to discuss and agree on the actions, initiatives and activities required to develop and strengthen the internal control system in Brazil.

  • Miguel-Santiago Oliveira

    Senior Financial Management Specialist and Coordinator for the World Bank in Brazil
    Miguel-Santiago Oliveira holds a Bachelor of Commerce Degree with a major in Economics and a post-graduate Honors Degree in Accounting and Auditing from the University of the Witwatersrand, South Africa. He has also attained a Higher Certificate in Financial Markets and Instruments (H.Cert.FMI) (Cum Laude) from the Academy of Financial Markets. He passed the Public Practice Examination of the Public Accountants’ and Auditors’ Board (PAAB) exam, a pre-requisite for registration as a Registered Accountant and Auditor (RAA), in 1999. He also passed the South African Institute of Chartered Accountants’ (SAICA) qualifying exam in the same year. He is a member of SAICA and the Institute of Internal Auditors (IIA). Miguel-Santiago, previously worked at Arthur Andersen & Co. and KPMG in South Africa as a Senior Audit Manager. Since joining the World Bank in 2004, he has held various positions within the Controllers Vice-Presidency, before joining the Governance Global Practice in 2014 as a Senior Financial Management Specialist and Coordinator for the Brazil Country office.

  • Svilena Simeonova

    Ministry of Finance of Bulgaria
    Svilena Simeonova is a Director of Internal Control Directorate at the Ministry of Finance of Bulgaria. The directorate, consisting of Central Harmonization Units for Financial management and Control (FMC) and Internal Audit (IA), is responsible for the development of the policy, elaboration of legal framework and methodology, coordination and harmonization of the FMC and IA in the public sector, national certification process, trainings, external quality reviews on the IA units, annual consolidated reporting process. The directorate is directly subordinated to the minister of finance. Mrs. Simeonova has over 18 years of professional experience in Financial Management and Control, Internal Audit, External Audit, Financial Inspection, financial and administrative law. She has been involved in the FMC and IA reforms related to the accession negotiations with European Union (EU) as a head of Bulgarian working team on the negotiation chapter 28 “Financial control” for 10 years. She had been also member of the Coordination and Monitoring Council at the Council of Ministers, member of the Advisory Council on FMC to the minister of finance. She was working within the Ministry of Finance from 1997 to 2005 as a legal advisor and director of Legal directorate in the Public Internal Control Agency. In 2005 she was elected as a member of Board of Bulgarian Supreme Audit Institution and head of a division for 6 years. Mrs. Simeonova holds her current position since year 2011. Mrs. Simeonova has a Master degree in Law and has obtained national certificate for Internal Auditor. For more than 20 years she has been assistant professor in the Faculty of Law in the University of National and World Economic. She is also a member of the Institute of Internal Auditors. Mrs. Simeonova has been a participant in several initiatives, projects, conferences, trainings in the area of FMC and IA. In the last two years she had experience in the Working group on Public Internal Control Network (PIC) in the EU, as a speaker at the EU PIC Conference 2014, also Brazil – EU conference in 2014 on FMC and IA. She is a member of the Executive Committee of the Public Expenditure management Peer Assisted Learning, Internal Audit Community of Practice (PEMPAL, IACOP). Mrs. Simeonova has over 18 years of professional experience in Financial Management and Control, Internal Audit, External Audit, Financial Inspection, financial and administrative law. She has been involved in the FMC and IA reforms related to the accession negotiations with European Union (EU) as a head of Bulgarian working team on the negotiation chapter 28 “Financial control” for 10 years. She had been also member of the Coordination and Monitoring Council at the Council of Ministers, member of the Advisory Council on FMC to the minister of finance. She was working within the Ministry of Finance from 1997 to 2005 as a legal advisor and director of Legal directorate in the Public Internal Control Agency. In 2005 she was elected as a member of Board of Bulgarian Supreme Audit Institution and head of a division for 6 years. Mrs. Simeonova holds her current position since year 2011. Mrs. Simeonova has a Master degree in Law and has obtained national certificate for Internal Auditor. For more than 20 years she has been assistant professor in the Faculty of Law in the University of National and World Economic. She is also a member of the Institute of Internal Auditors. Mrs. Simeonova has been a participant in several initiatives, projects, conferences, trainings in the area of FMC and IA. In the last two years she had experience in the Working group on Public Internal Control Network (PIC) in the EU, as a speaker at the EU PIC Conference 2014, also Brazil – EU conference in 2014 on FMC and IA. She is a member of the Executive Committee of the Public Expenditure management Peer Assisted Learning, Internal Audit Community of Practice (PEMPAL, IACOP).

  • Tomislav Mičetić

    Secretary General of the Croatian Ministry of Public Administration
    Tomislav Mičetić is Secretary General of the Croatian Ministry of Public Administration (uprava.gov.hr) and his main responsibility is to ensure the efficiency of the work within the Ministry. Mr. Mičetić has been in charge of the General Secretariat of the Ministry for the last three years and is responsible for coordination and the preparation of strategic and annual plans and reports as well as for the sustained development of the internal control system and processes within the legal affairs, human resources, financial management and accounting, document management as well as general and technical affairs. As Secretary General he is involved in various working groups, Government committees and project teams which are dealing with different structural and reform issues and measures relating to government agencies’ rationalization (and spending review team member), central register of state employees and central salary payment system, outsourcing, central procurement and quality management in public administration. Currently he is the member of the working group for preparation of Development Strategy for Public Administration 2015-2020 (part for quality management - CAF) aligning it with SIGMA Principles of Public Administration and ex-ante conditionalities of European Commission. Mr. Mičetić has over 14 years of experience in public financial management, especially in financial management and control as well as in internal audit. He began his career at the Ministry of Finance in the State Treasury (2001-2005). From 2005-2011 he, as Certified Internal Auditor for Public Sector, was in charge of the Internal Audit Service encompassing all the processes of Ministry of Finance, including Tax and Customs Administration, State Treasury and EU funds management (PHARE, ISPA, IPA, SAPARD, IPARD). He was the member of the Working Group for the negotiations with the EU for the Chapter 32 - Financial control (including internal audit and protection of EU financial interests) and Chapter 22 - Regional policy and coordination of structural instruments. From 2008 – 2011 he was the first Chair of PEM-PAL Community of Practice of Internal Auditors (www.pempal.org) especially dedicated to the internal audit manual and tranining and certification of internal auditors. Mr. Mičetić is the member of the Programme Council for the Training of Internal Auditors and trainer for several modules. He is also Head of Governing Board of National School for Public Administration (www.dsju.hr).Mr. Mičetić has over 14 years of experience in public financial management, especially in financial management and control as well as in internal audit. He began his career at the Ministry of Finance in the State Treasury (2001-2005). From 2005-2011 he, as Certified Internal Auditor for Public Sector, was in charge of the Internal Audit Service encompassing all the processes of Ministry of Finance, including Tax and Customs Administration, State Treasury and EU funds management (PHARE, ISPA, IPA, SAPARD, IPARD). He was the member of the Working Group for the negotiations with the EU for the Chapter 32 - Financial control (including internal audit and protection of EU financial interests) and Chapter 22 - Regional policy and coordination of structural instruments. From 2008 – 2011 he was the first Chair of PEM-PAL Community of Practice of Internal Auditors (www.pempal.org) especially dedicated to the internal audit manual and tranining and certification of internal auditors. Mr. Mičetić is the member of the Programme Council for the Training of Internal Auditors and trainer for several modules. He is also Head of Governing Board of National School for Public Administration (www.dsju.hr).

  • Valdecir Pascoal

    Counsellor in the Court of Accounts of Pernambuco
    Valdecir Pascoal Fernandes has a degree in Law, Economics and Business Administration, postgraduate degree in Administrative and Constitutional Law. He was a Public Accounts Auditor and Substitute Board Member Auditor of the Court of the State of Pernambuco (TCE-PE), and in 2005 he became a Counsellor in the Court of Accounts of Pernambuco, a Board Member by the vacancy that is reserved for an Auditor. In this Court he has already performed the duties of Ombudsman, General Magistrate, Director of Public Accounts School and vice president. Chaired the College of Prosecutors and Ombudsmen of the Audit Courts of Brazil in the period 2010 to 2012, and was Vice President of the Institute Rui Barbosa between 2010 and 2011. Currently accumulates the Presidencies of TCE-PE and the Association of Members of Courts Accounts of Brazil (ATRICON). He is also a Professor of Financial Law and author of books in the areas of financial law, public administration control, public management and public budget.
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