The Internal Audit Advisory Services (AUD) is a technical-administrative Central Unit linked to Embrapa Administrative Council (CONSAD), under the normative guidance and technical supervision of the Federal Executive Branch Internal Control System. AUD is responsible for advising the Executive Directorate and CONSAD in order to verify the application of legal provisions and the execution of internal administrative and control procedures.

AUD’s tasks are:

a) Carry out audit activities of accounting, financial, budgetary, administrative, and operational nature at Embrapa, with unrestricted access to information in all areas.

b) Monitor the recommendations issued in the audits until their effective implementation.

c) Propose preventive and corrective measures for detected deviations.

d) Verify Embrapa compliance and implementation of the recommendations or determinations of the Brazilian Office of Comptroller General (CGU), the Federal Court of Accounts (TCU), CONSAD, and CONFIS.

e) Assess the adequacy of internal control, the effectiveness of risk management and governance processes, as well as the reliability of the process of collection, measurement, classification, accumulation, recording, and disclosure of events and transactions, aiming at preparing financial statements.

f) Advise statutory bodies regarding the legality and regularity of accounting, budgetary, financial, patrimonial, and personnel management acts at Embrapa Units.

g) Monitor the fulfillment of the goals set out in the Multi-Year Plan, the execution of government programs, and the government budgets within the scope of Embrapa, aiming to prove the compliance of its execution and the achievement of objectives and results, in terms of legality, effectiveness, economy, efficiency, and management efficiency.

h) Evaluate the means of safeguarding public assets and goods, with regard to effectiveness, economy, efficiency, and effectiveness.

i) Evaluate systems to ensure compliance with policies, plans, procedures, laws, and regulations.

j) Evaluate information system and database controls to guarantee the availability, integrity, confidentiality, and authenticity of sensitive Embrapa information.

k) Report significant risk exposures and control issues, including fraud risks, governance issues, and other important or requested matters by CONSAD, COAUD, CONFIS, and Board of Directors.

l) Carry out evaluation and consultancy services, supporting the structuring and operation of the first and second lines.

m) Carry out audits on the management and execution of resources from agreements, adjustments, contracts, or other instruments (Year XLVII - BCA No. 34, of 26.07.2021) that have been concluded with public and private bodies or national and international organizations.

n) Prepare the Annual Internal Audit Plan (PAINT) and the Annual Internal Audit Report (RAINT) to be sent to the body or internal control unit under jurisdiction, to integrate control actions, in the deadlines established by CGU.

o) Submit the PAINT and RAINT for CONSAD approval, then to Coaud assessment, and forward them to CGU within the deadlines defined in its regulations.

p) Carry out periodic audits at the institution managing the Embrapa Employee Health Plan and at the closed supplementary pension entity, in which Embrapa acts as a sponsor, and at related and controlled companies.

q) Evaluate the management and use of IT resources at Embrapa, at the institution managing the Embrapa Employee Health Plan and at the closed supplementary pension entity, in which Embrapa acts as a sponsor, and in related and controlled companies.

r) Support the internal and external control bodies, participating in the CGU field work team, when requested.

s) Examine and issue an opinion on Embrapa's annual accounts and special accounts, in accordance with current legislation.

t) Propose the publication of normative acts to CONSAD regarding audit activities within Embrapa.

u) Other related activities defined by CONSAD.