No. 132 (2015)

Published March 7, 2016

Revista do TCU

Full Issue

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Letter to the Reader

Aroldo Cedraz

p. 3

Letter to the Reader

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Interview

Weder de Oliveira

p. 6-10

Minister supports promotion of “intelligence of the external control”

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Highlights

Secretaria de Comunicação

p. 11

TCU hosts Soil Governance Conference

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Secretaria de Comunicação

p. 12

TCU presents External Control plan to society

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Secretaria de Comunicação

p. 13

TCU launches mobile apps store

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Secretaria de Comunicação

p. 14

TCU and federal government promote International Seminar Brazil 100% Digital

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Secretaria de Comunicação

p. 15

Seminar celebrates the 15th anniversary of the Fiscal Responsibility Act

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Articles

Alcides Francisco Antúnez Sánchez

p. 16-27

Environmental auditing within Environmental Law. The principles of Environmental Law that inform environmental audit, the role of the SAI in the environmental area

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Antonio José Saraiva de Oliveira Júnior, Arnaldo Ribeiro Gomes, Guilherme de Vasconcellos Machado

p. 28-37

The origins of environmental auditing within Environmental Law are described in three words: accounting, auditing and law, in view of the relevance of environmental oversight for the companies and industries, when examining its concept and elements based

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Carlos Wellington Leite de Almeida

p. 38-47

External Control and Internal Control of Defense: trust and partnership for management improvement

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Diones Gomes da Rocha, Geovani Ferreira de Oliveira

p. 48-55

Accountability to the Federal Court of Accounts within the Open Government Partnership

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Jefferson Lima de Souza

p. 56-63

Federal union’s tort liability for damages caused to mixed capital companies: an analysis of the conflict between public interest and the federal union’s interest as majority shareholder

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Orivam Ibiapina da Silva

p. 64-71

Evaluation of beta (β) by the external control in public-private partnership (PPPs) contracts

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Tiago Gozzer Viegas, Dagomar Henriques Lima

p. 72-78

Quality analysis of a performance audit by the federal court of accounts (brazil) according to the statements of the joint committee on standards for educational evaluation

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