Technical Assistance

decision analysis partners delivered a five-day Training Seminar to Brazilian State audit court auditors and related professionals, through a USTDA-financed project for the Instituto Rui Barbosa.  The training, conducted in Sao Paulo in August 2024, was designed to equip over 150 participants with the skills needed to effectively conduct and support audit engagements, particularly in light of the innovations introduced by Brazil’s Administrative Contract Law 14133/2021. The training covered a broad range of topics, including best-value procurement, audit planning and execution, fraud detection, and change management, with each day focusing on a specific theme led by expert instructors.

The first day introduced the key changes brought by Law 14133/2021, emphasizing its implications for public procurement audits and the challenges it poses for external control. Subsequent days delved into the application of auditing standards, best-value procurement strategies, and the development of public procurement audit manuals. The seminar also included practical sessions on identifying and preventing fraud in public procurement, highlighting the responsibilities of auditors in documenting and reporting suspicions of fraud.

Throughout the seminar, participants were encouraged to actively engage with the material, network with peers, and seek guidance from the instructors. The training was structured to provide both theoretical knowledge and practical skills, with the ultimate goal of improving the effectiveness and efficiency of audit practices in the context of Brazil’s evolving legal and regulatory landscape.