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 |
IA units are staffed according to legal requirements. | 13% of OECD countries fulfill | 3% of OECD partner and accession countries fulfill | ||
IA units are staffed by at least 2 auditors. | 8% of OECD countries fulfill | 0% of OECD partner and accession countries fulfill | ||
A certification scheme for IA professionals is operational at the national level. | 50% of OECD countries fulfill | 6% of OECD partner and accession countries fulfill | ||
At least 85% of public officials performing internal audit functions have obtained a national or international certificate for IA. | 8% of OECD countries fulfill | 0% of OECD partner and accession countries fulfill | ||
Audit charters are adopted by heads of institutions for all sample organisations. | 32% of OECD countries fulfill | 6% of OECD partner and accession countries fulfill | ||
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 | |
Reports from the IA unit are submitted directly to the head of the institution for all sample organisations. | 26% of OECD countries fulfill | 6% of OECD partner and accession countries fulfill | ||
Annual activity reports from all the IA units are submitted to the CHU or the central IA function. | 21% of OECD countries fulfill | 3% of OECD partner and accession countries fulfill | ||
Audit plans in all sample organisations use data from an entity-wide risk register and the IA function’s risk assessment to select areas to audit within the defined audit universe. | 18% of OECD countries fulfill | 6% of OECD partner and accession countries fulfill | Leading | |
Audit plans in at least half of sample organisations include integrity-specific objectives aimed at reducing fraud and other public integrity risks. Data to be obtained | 16% of OECD countries fulfill | 3% of OECD partner and accession countries fulfill | ||
At least 90% of IA reports include the results of IC assessment in the audited area. | 18% of OECD countries fulfill | 6% of OECD partner and accession countries fulfill | ||
At least half of sample organisations conducted external quality assurance of the IA function within the last 5 years. | 21% of OECD countries fulfill | 6% of OECD partner and accession countries fulfill | Leading |