Embrapa's Statutory Audit Committee (Coaud) has been in activity since September 2018 and is a body of support to the Administrative Council (Consad), whose establishment was stipulated by the Brazilian Law on State-owned Companies (Law 13303, from June 30, 2016, regulated by Decree 8945, of December 27, 2016).

The committee aims to analyze the quality of the accounting records and the effectiveness of the internal control and the independent and internal audit systems, with autonomy to lead or to determine the realization of consultations, assessments and investigations, including the hiring of experts.

As established in the corporate bylaws, the committee will have to conduct at least two monthly meetings.

The Committee's mandate is to:

  • Issue opinions about the act of hiring and deposing an independent auditor;
  • Supervise the activities of the independent auditors, evaluating their independence, the quality of the services provided, and adequacy to Embrapa's needs;
  • Supervise the activities in the areas of internal control, internal audit and elaboration of the corporation's financial statements;
  • Monitor the quality and the integrity of internal control mechanisms, financial statements and the information and measurements publicized by the corporation;
  • Assess and monitor the corporation's exposure to risks, with the competence to request, among others, detailed information about policies and procedures referring to:

    a) the administration's remuneration;

    b) Embrapa's use of assets;

    c) expenses incurred on behalf of the company;

  • Assess and monitor, jointly with the administration and internal audit sectors, the suitability and publicity of transactions with related parties;
  • Elaborate annual reports with information on activities, results, conclusions and recommendations, which will record significant divergences between the administration, independent audits and the very own Statutory Audit Committee with regard to financial statements, if there are any;
  • Assess the reasonability of the parameters in which the actuarial calculations are based, as well as the actuarial results of the benefit plans maintained by the corporate pension fund, for as long as Embrapa sponsors a private pension plan organization.


The committee is integrated by three external members with differentiated terms of office and selected by Consad through a selection process.

An agricultural engineer, Gilson Alceu Bittencourt has a specialist's degree in public policy from the University of Texas and a master's degree in economic development, space and environment from the University of Campinas (Unicamp). With 15 years of experience in the federal public sector, he has worked in strategic posts at the Ministry of Finance, the Civil House, the Ministry of Planning, Budget and Management, and the Ministry of Agrarian Development. He was a member of Brasilprev's and BB Seguridade's Audit Committees, and has participated in the coordination, elaboration, negotiation and normatization of agricultural public policy.

The economist Luciano Fernandes worked for almost twenty years at Embrapa. From 1978 to 1992, he exercised several roles, having been the coordinator of international projects and head of the Department of Budget and Finances. After some time at the Federal Court of Accounts (TCU), he was the head of Embrapa's Internal Audit sector from 1998 to 2002. From 2002 to 2010, he worked as Ceres' Investments manager. Between 2012 and 2016, he presided over Sicoob CrediEmbrapa's Administrative Council.

An accountant, João Paulo de Medeiros Lima has a specialist's degree in IFRS Audits and Accounting from the University of Brasilia (UnB) and attends an MBA course in Accounting and Finances at Fipecafi. He has been working at Banco do Brasil since 2010, where he has worked as corporate advisor for four years.


Channel for (internal and external) complaints

Through the address coaud@embrapa.br or the form below, it is possible to submit suggestions, claims and complaints that can reduce or prevent risks for Embrapa, within Coaud's scope of performance.


Canal de denúncias ao Coaud

Registre aqui sugestões e denúncias que possam reduzir ou evitar riscos para a Embrapa, observado o escopo de atuação do Comitê de Auditoria.

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Minutes of meetings

Files only available in Portuguese.