Reflections on the independence of federal government auditors
Abstract
This text aims to consider objectively the independence of federal government auditors when exercising their significant roles for the Federal Court of Accounts (TCU) and for the country.
Author Biography
Augusto Sherman Cavalcanti
has been a substitute minister of the Federal Court of Accounts – Brazil since 2001. He has a BA in law, a BA in Electronic Engineering, and a graduate degree in Process Control, from the Universidade de Brasília (UnB).
He was a Federal Government Auditor at TCU where he held the positions of advisor and chief of staff of the Office of the Prosecutor General within TCU. He was a graduate professor at the Instituto Brasiliense de Direito Público (IDP) and the Centro Universitário de Brasília (UniCeub) in the fields of Financial Law, Constitutional Tax
Law, and Administrative Law.