Brazil

OECD accession country since 2022

This set of indicators covers regulations and practice on public sector internal control, internal audit and risk management. Data is currently available for 2023 for OECD members, and data for non-OECD members will be released in 2025.

Regulatory framework for internal control

ARG	AUS	AUT	BRA	CAN	CHL	CRI	CZE	DNK	EST	FIN	FRA	GRC	IRL	JPN	KOR	LVA	LTU	LUX	MEX	NLD	NOR	PER	POL	PRT	SVK	SVN	ESP	SWE	TUR	UKR	USA	ARG	AUS	AUT	BRA	CAN	CHL	CRI	CZE	DNK	EST	FIN	FRA	GRC	IRL	JPN	KOR	LVA	LTU	LUX	MEX	NLD	NOR	PER	POL	PRT	SVK	SVN	ESP	SWE	TUR	UKR	USA	OECD_AVG	OECD_AVG	APAC_AVG	APAC_AVG	EU27_AVG	EU27_AVG	Eurasia_AVG	Eurasia_AVG	LAC_AVG	LAC_AVG	BEST	BEST	BEST	ALL_AVG	ALL_AVG	ALL_AVG	OECD_ACC_AVG	OECD_ACC_AVG	OECD_PARTNER_AVG	OECD_PARTNER_AVG
90	70	40	90	100	70	100	60	50	100	90	90	100	90	30	80	70	100	40	100	100	100	40	80	80	80	100	100	100	40	70	100	90	70	40	90	100	70	100	60	50	100	90	90	100	90	30	80	70	100	40	100	100	100	40	80	80	80	100	100	100	40	70	100	80.7	80.7	60	60	81.7	81.7	70	70	81.7	81.7	100	70	100	80	70	79.7	73.3	73.3	70	70

List of indicators for Effectiveness of internal control and risk management

Click on an indicator to see the criteria that are used to calculate it.

Top performing and underperforming criteria in Brazil

This table shows the criteria within this dataset where the selected country performs the most above and below average. OECD countries are compared to the OECD average and partner countries are compared to the partner country average. Only criteria fulfilled by less than 40% of countries are shown as leading, and only criteria fulfilled by more than 40% of countries are shown as lagging.


The latest annual report on IC and/or IA contained a dedicated section or data on integrity, anti-corruption or fraud risks and controls.	8% of OECD countries fulfill	3% of OECD partner and accession countries fulfill	Leading
Integrity risk assessments for at least half of sample organisations identify both inherent and residual risks.	3% of OECD countries fulfill	3% of OECD partner and accession countries fulfill	Leading
Audit procedure manuals are adopted by heads of institutions for all sample organisations.	8% of OECD countries fulfill	6% of OECD partner and accession countries fulfill	Leading


A risk management framework exists.	63% of OECD countries fulfill	9% of OECD partner and accession countries fulfill
Public integrity risks are explicitly addressed in the risk management framework.	55% of OECD countries fulfill	9% of OECD partner and accession countries fulfill	Leading
The risk management framework explicitly delegates responsibility for conducting risk assessments to management, not internal auditors.	61% of OECD countries fulfill	9% of OECD partner and accession countries fulfill	Leading
Entity-wide risk registers or fraud risk profiles must be prepared in each public body.	47% of OECD countries fulfill	6% of OECD partner and accession countries fulfill	Leading
Processes and procedures are established for addressing the risks and actions that management must take, including reporting procedures or addressing weaknesses in the internal control system.	50% of OECD countries fulfill	6% of OECD partner and accession countries fulfill