Brazil
OECD accession country since 2022
This set of indicators covers countries’ strategic frameworks on anti-corruption. These could consist of a single strategy or be spread across multiple strategies, but all strategies must be adopted at the highest level of government (council of ministers/cabinet, president or parliament/congress). Data for OECD members was published in 2021 and 2024 with information relating to 2020 and 2023, respectively. Data for non-OECD countries was published in 2024, with information relating to 2023.
| 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 |
The regulatory framework specifies the operational arrangements for IA. | 47% of OECD countries fulfill | 6% of OECD partner and accession countries fulfill | ||
The regulatory framework allows IA arrangements to differ depending on the type and size of the institution. | 42% of OECD countries fulfill | 6% of OECD partner and accession countries fulfill | ||
Standards directly aimed at the conduct and ethical behaviour of internal auditors are published. | 47% of OECD countries fulfill | 9% of OECD partner and accession countries fulfill | ||
The regulatory framework stipulates that the head of the IA function has direct and unrestricted access to political staff and senior managers of all public sector bodies. | 47% of OECD countries fulfill | 6% of OECD partner and accession countries fulfill | ||
The regulatory framework stipulates the independence of the IA function in determining the scope of internal auditing, performing work, and communicating results. | 61% of OECD countries fulfill | 9% of OECD partner and accession countries fulfill | ||
The regulatory framework prohibits or establishes cooling-off periods for internal audit staff to audit operations for which they have previously been responsible to avoid any perceived conflict of interest. | 42% of OECD countries fulfill | 6% of OECD partner and accession countries fulfill | Leading | |
The regulatory framework requires the Internal Audit Units (IAUs) to develop an internal audit activity manual based on a standard methodology approved by the CHU or a central IA function | 21% of OECD countries fulfill | 9% of OECD partner and accession countries fulfill | Leading | |
The regulatory framework requires external quality assessments of IA activity to be performed no less than once in 5 years by an independent party. | 34% of OECD countries fulfill | 6% of OECD partner and accession countries fulfill | Leading | |
The regulatory framework stipulates that the head of IAU must provide annual activity reports to the CHU or the central IA function. | 39% of OECD countries fulfill | 9% of OECD partner and accession countries fulfill |