Decree No. 4440, of 25 OCTOBER 2002 amending Decree No. 3591, of 6 September 2000, which provides for the Internal control system of the Federal Executive branch.
The PRESIDENT of the REPUBLIC, in the use of the powers conferred. 84, subparagraphs IV and VI, point (a), of the Constitution?, D and C R E T a: Art. 1st The arts. 14, 15, 16 and 17 of Decree No. 3591, September 6, 2000 with the following:? Art. 14. The entities of the Federal Public Administration should organize their indirect internal audit unit, with the necessary support of human and material resources, in order to strengthen the management and rationalize the actions of control.
? Art. 15. The internal audit units of the Federal public administration entities indirectly linked to the ministries and bodies of the Presidency of the Republic shall be subject to the normative guidance and technical supervision of the Central body and sectoral organs of the Internal control system of the Federal Executive Branch, in their respective areas of jurisdiction.
................................................................................ § 8 the Central Organ of the Internal control system of the Federal Executive branch may recommend social services autonomous arrangements the Organization of their internal control unit, as well as sign technical cooperation agreement, aiming at the strengthening of management and rationalisation of control actions.
§ 9 the Federal Secretariat of Internal Control can use the services of the internal audit units of social services, that meet the standards and technical and operational requirements necessary to achieve the objectives of the Internal control system? (NR)
? Art. 16. The hiring of private companies by audit organs or by entities of the Federal Public Administration shall be permitted only indirect when proven, by the supervisor and Minister to the Central Organ of the Internal control system of the Federal Executive Branch, the impossibility of carrying out the audit work directly for the Federal Secretariat of Internal Control or sectoral bodies of the Internal control system of the Federal Executive branch.
Sole paragraph. The provisions of this article shall not apply to contracts for the audits provided for in § 3 of art. 177 of law No. 6404 of December 15, 1976, to the signings which have as their object the financial statements of the Central Bank of Brazil and the funds administered by it, nor the signings made by public companies which have the legal or statutory obligation to have their financial statements reviewed by independent auditors, since the internal audit units of the art. 15 are kept by the contracting entities, being prohibited the transfer of competences these units to private companies contracted? (NR)
? Art. 17. The systematization of internal control, in the form established in this Decree, does not delete or affect the own controls systems and subsystems created within the Federal Public Administration, or the inherent administrative control to each charge, which must be exercised at all levels and agencies, including: I-performance control instruments regarding the effectiveness, efficiency and effectiveness and compliance with the rules governing the administrative unit , by competent leadership;
II-control instruments, compliance with the General rules governing the exercise of ancillary activities, by own of each system; and III-application control instruments of public resources and public goods custody.? (NR)
Art. 2 this Decree shall enter into force on the date of its publication.
Brasilia, 25 October 2002; 181 of independence and 114 of the Republic.
FERNANDO HENRIQUE CARDOSO Anadyr Mendonça Rodrigues