Please read the article from the recent IDI Newsletter, contributed to by the Federal Court of Accounts (Tribunal de Contas da União) Brazil, the Chair of OLACEFS.
The cooperative audits have been carried out in INTOSAI with different objectives and methodologies. In most cases, they are tools to study and analyze policies of regional and international interest. More recently, the cooperative audits have also been used as part of a strategy for capacity development.