New Guidelines for Internal Audit Planning: Understanding the Recent Changes

On December 18, 2024, the Comptroller General of Brazil published a guideline that reinforces the technical autonomy of Unidades de Auditoria Interna Governamental (UAIG) in the preparation of the Internal Audit Plan (PAINT). The guideline ensures that the PAINT is based on risk and prioritizes the expectations of high administration, council, and other stakeholders, while preserving the independence and authority of UAIG.