Ana Beatriz Arantes Araújo, Lucas Oliveira Machado, Marrielle Maia Alves Ferreira
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Entidades Fiscalizadoras Superiores e a Agenda 2030 para o Desenvolvimento Sustentável
The article inquires the role that Supreme Audit Institutions play on following the implementation of the 2030 Agenda. To do so, it is presented an exploratory study on the Brazilian Federal Court of Accounts’ practice on the subject, its engagement with international organizations, and its domestic action. It is explored four audits performed by the organ on the implementation of 2030 Agenda’s goals, between 2015 and 2019. The results allow conclusions about the role played on compliance with international parameters. Also the article concludes that the 2030 Agenda reinforces SAI’s mandate and responsibilities.
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