Strengthening Public Sector Accountability Through Financial Audit: Brazil to Host the 4th ENAF-TC

In an increasingly complex public-sector environment, financial auditing has become a fundamental instrument for strengthening accountability, transparency, integrity, and public trust. Governments around the world are facing growing demands for reliable financial information, effective internal controls, proper management of public resources, and greater responsiveness to citizens and stakeholders. In this context, Supreme Audit Institutions (SAIs) and public-sector audit bodies play a critical role in providing independent assurance regarding the reliability of financial statements and the soundness of public financial management systems.

Aligned with the principles established by INTOSAI and the ISSAIs, public-sector financial audits contribute not only to the credibility of financial reporting, but also to the improvement of governance, risk management, and institutional performance. By identifying material misstatements, weaknesses in internal controls, deficiencies in accounting processes, and risks related to fraud or non-compliance, financial auditors help governments and public organisations strengthen decision-making and improve the stewardship of public resources.

Despite several advances, many public-sector institutions around the world still face significant challenges in implementing robust financial audit practices. Among the most common obstacles are limitations in audit methodologies, insufficient technological infrastructure, low maturity in the application of international auditing standards, difficulties in obtaining reliable audit evidence, and the increasing complexity of public-sector accounting transactions and disclosures.

Against this backdrop, Brazil will host the 4th National Meeting on Financial Audit of the Courts of Accounts of Brazil (4th ENAF-TC), one of the country’s leading technical events dedicated exclusively to public-sector financial auditing.

The event will take place from 1 to 3 June 2026 in Bento Gonçalves, in the state of Rio Grande do Sul, Brazil, and is organised jointly by the Rui Barbosa Institute (IRB) — the knowledge and research arm of the Brazilian Courts of Accounts system — and the Court of Accounts of the State of Rio Grande do Sul (TCE-RS).

Under the theme “Financial Audit in Practice: Applying Procedures and Techniques to Transactions, Balances and Disclosures”, the event aims to promote technical capacity-building and encourage the exchange of experiences among auditors, academics, public managers, and representatives of national and international institutions.

The programme was designed to combine theoretical foundations with practical applications of financial auditing in the public sector. Discussions will cover topics such as audit planning, risk assessment, internal controls, audit sampling, substantive procedures, analytical procedures, audit evidence, reporting, data analysis, technological tools, external confirmations, and the implementation of international standards based on the ISSAIs and ISAs.

The event will also address the growing importance of technology and innovation in public-sector auditing, particularly considering the digital transformation currently affecting governments and audit institutions worldwide. Sessions will explore how technological resources, data visualisation, automation, and analytical tools can enhance audit quality, improve evidence gathering, and support more effective audit conclusions and reporting.

An important feature of the 4th ENAF-TC is its strong commitment to international participation and knowledge-sharing. In addition to the in-person activities in Brazil, the event will offer remote participation with simultaneous access to technical sessions and the issuance of participation certificates. This format seeks to encourage engagement from auditors and institutions across different countries, fostering international cooperation and dialogue within the global public-sector auditing community.

The organisers expect the event to provide a valuable opportunity for professionals from SAIs, audit institutions, international organisations, universities, and oversight bodies to discuss common challenges and share practical experiences related to the implementation of high-quality financial audits.

The scientific programme will feature recognised specialists from Brazil and abroad, addressing practical case studies and emerging issues in public-sector auditing. Among the highlighted themes are the quality of accounting information, responses to risks of material misstatement, and the use of innovative audit techniques to improve audit effectiveness and impact.

As financial auditing continues to evolve in response to new risks, technologies, and public expectations, initiatives such as the 4th ENAF-TC demonstrate the importance of international cooperation, professional development, and the continuous exchange of knowledge to strengthen public-sector accountability worldwide.

Additional information regarding the programme, speakers, registration process, and remote participation is available on the official event website:

• Programme: https://irbcontas.org.br/hotsites/4-enaf-tc/ 
• Registration (international participants): https://docs.google.com/forms/d/e/1FAIpQLSfDH7kRa1upscFYjK8F6RVsbZUs064KFkRo8X2gojJc0nGK7g/viewform