Decree No. 4440, 25 October 2002

Original Language Title: Decreto nº 4.440, de 25 de Outubro de 2002

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DECREE NO 4,440, DE October 25, 2002

Altera devices of Decree No. 3,591, of September 6, 2000, which has on the Internal Control System of the Federal Executive Power.

THE PRESIDENT OF THE REPUBLIC, in the use of the assignments conferring you the art. 84, incisos IV and VI, point?a?, of the Constitution,

D E C R E T A:

Art. 1º The arts. 14, 15, 16 and 17 of Decree No 3,591 of September 6, 2000, pass vigorously with the following essay:

?Art. 14. The entities of the indirect Federal Public Administration should organize the respective internal audit unit, with the necessary support of human and material resources, with the aim of strengthening management and streamlining the actions of control.

...................................................................? (NR)

?Art. 15. The internal audit units of the entities of the indirect Federal Public Administration linked to the Ministries and the organs of the Presidency of the Republic shall be subject to the normative orientation and technical supervision of the Central Body and the organs sector of the Internal Control System of the Federal Executive Power, in their respective areas of jurisdiction.


§ 8º The Central Body of the Federal Executive Power's Internal Control System will be able to recommend to the autonomous social services the arrangements necessary for the organization of the respective internal control unit, as well as firm technical cooperation term, objecting to the strengthening of management and rationalization of the control actions.

§ 9º The Federal Office for Internal Control may use the services of the audit units internal of the autonomous social services, which meet the technical and operational standards and requirements necessary to achieve the objectives of the Internal Control System.? (NR)

?Art. 16. The hiring of private auditing firms by the organs or entities of the indirect Federal Public Administration will only be admitted when proven, along with the Minister supervisor and the Central Body of the Internal Control System of the Federal Executive Officer, the impossibility of execution of the audit work directly by the Federal Office of Internal Control or sector organs of the Federal Executive Power's Internal Control System.

Single Paragraph. The provisions of this Article shall not apply to the hiring for the audits provided for in § 3º of the art. 177 of Law No. 6,404 of December 15, 1976, to the hiring which has per object the financial statements of the Central Bank of Brazil and of the funds administered by it, nor to the hiring carried out by public undertakings which have the legal or statutory obligation to have its financial statements assessed by independent auditors, provided that the internal audit units of which it treats art. 15 be maintained by the contracting entities, being vetoed the transfer of the competencies of these units to the private contractors.? (NR)

?Art. 17. The systematization of internal control, in the form set out in this Decree, does not eliminate or impair the own controls of the systems and subsystems created within the Federal Public Administration, nor the administrative control inherent in each chefia, which must be exercised at all levels and organs, comprising:

I-performance control instruments as to the effectiveness, efficiency and effectiveness and of the compliance with the standards governing the administrative unit, by the competent head office ;

II-instruments of control of compliance with the general standards governing the exercise of the ancillary activities, by the own organs of each system ; and

III-instruments of application control of public resources and the guard of public goods.? (NR)

Art. 2º This Decree shall enter into force on the date of its publication.

Brasilia, October 25, 2002 ; 181º of the Independence and 114º of the Republic.


Anadyr Mendonça Rodrigues