The Brazilian Audit Tribunal's role in improving the federal environmental licensing process
- Rio de Janeiro Federal University, Alberto Luiz Coimbra Postgraduate Institute of Engineering Research, Energy Planning Program (Brazil)
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.
- OSTI ID:
- 21364706
- Journal Information:
- Environmental Impact Assessment Review, Vol. 30, 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.; ISSN 0195-9255
- Country of Publication:
- United States
- Language:
- English
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