Supreme audit institutions have a distinct role in supporting the development of a more strategic and forward looking state. This report assesses the role of Brazil's SAI – the Federal Court of Accounts (Tribunal de Contas da União or TCU) – in enhancing accountability and informing...

The pre-investment due diligence is a comprehensive systematic investigation, verification and evaluation of the prospective project before funds are committed. The paper aims to develop a comprehensive due diligence and audit framework to facilitate consistent evaluation of investment...