The Internal Audit Advisory Service has the following basic aims:

  1. oversee the achievement of the goals established by the Pluriannual Plan in the scope of the Corporation, to prove compliance;
  2. oversee the implementation of Government Programs, to obtain proof of the extent of the achievement of goals and of the adequacy of management;
  3. verify performance in the management of the corporation's Units, to prove the legality and the legitimacy of acts, and to examine results with regard to the economic viability, efficiency and effectiveness of budgetary, financial, property and personnel management and of other operational administrative systems;
  4. examine and issue reports on the finances and the balance sheet for the corporation's annual accounts;
  5. provide informed orientation to the Corporation's managers with regard to internal control principles and rules, including on how to provide accountability;
  6. oversee the implementation of the recommendations of the agencies/units of the Federal Government's Internal Control System and of the Federal Audit Court (Tribunal das Contas da União - TCU);
  7. timely report Embrapa's board of directors and, after that, the Ministry of Transparency's Federal Secretariat of Internal Control, about the irregular facts that cause damages to the state treasury, under penalty of solidary responsibility, after all the corrective administrative measures are exhausted, for due reimbursements to Embrapa;
  8. elaborate the Annual Activity Plan for the following year, as well as the Annual Activity Report, to be submitted to the internal control agency or unit to whose jurisdiction it is subject, for the purpose of integration with control activities in the stated periods established by the Federal Secretariat of Internal Control;
  9. submit its Annual Activity Plan concerning the following year to the Administrative Council (Conselho de Administração - CONSAD) for approval by December 31;
  10. verify the consistency and accuracy of Embrapa's data and information that will compose the presidential accounts in the federal Annual Balance Report;
  11. audit partner institutions to which Embrapa transfers funds through agreements;
  12. audit Embrapa's Social Security Foundation - CERES and Employee Healthcare Fund - CASEMBRAPA;
  13. assess the controls of information systems and databases to ensure the availability, integrity, confidenciality and authenticity of Embrapa's sensitive information;
  14. certify the efficiency of controls in the management of Information Technology infrastructure and services at Embrapa, Casembrapa, and Ceres;
  15. work as experts, when demanded, in the investigation of administrative or accounting facts;
  16. elaborate reports alluding to the field activities that took place, including nonconformities and information inferred, suggestions and recommendations of corrective measures;
  17. analyze the justifications and implementations of solutions for nonconformities identified in the audited units and institutions, maintaining controls from the post-audit stage to the solution of pending issues;
  18. liaise with Embrapa's Fiscal Council, with the Federal Audit Court - TCU, with the Federal Internal Control System, and with the Ministry of Agriculture, Livestock and Food Supply, giving to them the necessary information for the performance of their attributions;
  19. guide, follow and assess investigation commission activities, when assigned by the President; evaluate the results of the investigation commissions instituted at Embrapa's Units and, when necessary, guide the Heads of Units about the steps to be adopted; keep control of investigation commission results;
  20. guide and assess Special Accounts Process (Tomada de Contas Especiais) activities instituted in the scope of the Corporation;
  21. participate in the composition of the fieldwork team of the Federal Secretariat of Internal Control, when requested.