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Title: The Brazilian Audit Tribunal's role in improving the federal environmental licensing process

Abstract

This article describes the role played by the Brazilian Audit Tribunal (Tribunal de Contas da Uniao - TCU) in the external auditing of environmental management in Brazil, highlighting the findings of an operational audit conducted in 2007 of the federal environmental licensing process. Initially, it records the constitutional and legal framework of Brazilian environmental licensing, describing the powers and duties granted to federal, state and municipal institutions. In addition, it presents the responsibilities of the TCU in the environmental area, comparing these with those of other Supreme Audit Institutions (SAI) that are members of the International Organization of Supreme Audit Institutions (INTOSAI). It also describes the work carried out in the operational audit of the Brazilian environmental licensing process and its main conclusions and recommendations. Finally, it draws a parallel between the findings and recommendations made in Brazil with those of academic studies and audits conducted in other countries.

Authors:
 [1]
  1. Rio de Janeiro Federal University, Alberto Luiz Coimbra Postgraduate Institute of Engineering Research, Energy Planning Program (Brazil)
Publication Date:
OSTI Identifier:
21364706
Resource Type:
Journal Article
Journal Name:
Environmental Impact Assessment Review
Additional Journal Information:
Journal Volume: 30; Journal Issue: 2; Other Information: DOI: 10.1016/j.eiar.2009.08.005; PII: S0195-9255(09)00098-5; Copyright (c) 2009 Elsevier Science B.V., Amsterdam, The Netherlands, All rights reserved.; Journal ID: ISSN 0195-9255
Country of Publication:
United States
Language:
English
Subject:
54 ENVIRONMENTAL SCIENCES; AUDITS; BRAZIL; ENVIRONMENTAL IMPACT STATEMENTS; INTERNATIONAL ORGANIZATIONS; LEGAL ASPECTS; LICENSING; MANAGEMENT; RECOMMENDATIONS; DEVELOPING COUNTRIES; DOCUMENT TYPES; LATIN AMERICA; SOUTH AMERICA

Citation Formats

Lima, Luiz Henrique, E-mail: luizhlima@terra.com.b, Magrini, Alessandra, and Centro de Tecnologia - Bloco C Sala 211, Ilha do Fundao, 21949-900 - Rio de Janeiro, Caixa-Postal: 68565, RJ. The Brazilian Audit Tribunal's role in improving the federal environmental licensing process. United States: N. p., 2010. Web. doi:10.1016/j.eiar.2009.08.005.
Lima, Luiz Henrique, E-mail: luizhlima@terra.com.b, Magrini, Alessandra, & Centro de Tecnologia - Bloco C Sala 211, Ilha do Fundao, 21949-900 - Rio de Janeiro, Caixa-Postal: 68565, RJ. The Brazilian Audit Tribunal's role in improving the federal environmental licensing process. United States. https://doi.org/10.1016/j.eiar.2009.08.005
Lima, Luiz Henrique, E-mail: luizhlima@terra.com.b, Magrini, Alessandra, and Centro de Tecnologia - Bloco C Sala 211, Ilha do Fundao, 21949-900 - Rio de Janeiro, Caixa-Postal: 68565, RJ. 2010. "The Brazilian Audit Tribunal's role in improving the federal environmental licensing process". United States. https://doi.org/10.1016/j.eiar.2009.08.005.
@article{osti_21364706,
title = {The Brazilian Audit Tribunal's role in improving the federal environmental licensing process},
author = {Lima, Luiz Henrique, E-mail: luizhlima@terra.com.b and Magrini, Alessandra and Centro de Tecnologia - Bloco C Sala 211, Ilha do Fundao, 21949-900 - Rio de Janeiro, Caixa-Postal: 68565, RJ},
abstractNote = {This article describes the role played by the Brazilian Audit Tribunal (Tribunal de Contas da Uniao - TCU) in the external auditing of environmental management in Brazil, highlighting the findings of an operational audit conducted in 2007 of the federal environmental licensing process. Initially, it records the constitutional and legal framework of Brazilian environmental licensing, describing the powers and duties granted to federal, state and municipal institutions. In addition, it presents the responsibilities of the TCU in the environmental area, comparing these with those of other Supreme Audit Institutions (SAI) that are members of the International Organization of Supreme Audit Institutions (INTOSAI). It also describes the work carried out in the operational audit of the Brazilian environmental licensing process and its main conclusions and recommendations. Finally, it draws a parallel between the findings and recommendations made in Brazil with those of academic studies and audits conducted in other countries.},
doi = {10.1016/j.eiar.2009.08.005},
url = {https://www.osti.gov/biblio/21364706}, journal = {Environmental Impact Assessment Review},
issn = {0195-9255},
number = 2,
volume = 30,
place = {United States},
year = {Mon Feb 15 00:00:00 EST 2010},
month = {Mon Feb 15 00:00:00 EST 2010}
}