CGU e Controle Interno (Com Exemplos)

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QUESTÃO ERRADA: Sendo de competência da Controladoria-Geral da União a fiscalização da aplicação de recursos da União em quaisquer entes da Federação, a sua atividade se insere na fiscalização externa.

Nada disso. A CGU é órgão de controle interno e não controle externo.

DECRETO Nº 8.910, DE 22 DE NOVEMBRO DE 2016, anexo I

Art. 1o  O Ministério da Transparência, Fiscalização e Controladoria-Geral da União – CGU, órgão central do Sistema de Controle Interno, do Sistema de Correição e das unidades de Ouvidoria do Poder Executivo federal, tem como área de competência os seguintes assuntos:

I – adoção das providências necessárias à defesa do patrimônio público, ao controle interno, à auditoria pública, à correição, à prevenção e combate à corrupção, às atividades de ouvidoria e ao incremento da transparência da gestão no âmbito da administração pública federal;

QUESTÃO CERTA: A fiscalização da aplicação de recursos públicos federais em Estados e Municípios pela Controladoria-Geral da União, responsável pelo controle interno da Administração pública federal, é situação:

compatível com o sistema de controle interno da Administração, ademais de não representar ofensa às atribuições constitucionais dos órgãos responsáveis pelo controle externo dos demais entes da federação.

QUESTÃO ERRADA: A Controladoria-Geral da União exerce o controle externo dos órgãos do Poder Executivo, sem prejuízo das atribuições do TCU.

QUESTÃO CERTA: Sobre o controle exercido pela Controladoria-Geral da União (CGU), assinale a alternativa correta: A fiscalização da CGU se restringe à fiscalização de verbas federais repassadas aos Estados e Municípios.

“A CGU poderia fiscalizar a aplicação de dinheiro da União onde quer que ele fosse aplicado, possuindo tal fiscalização caráter interno, porque exercida exclusivamente sobre verbas oriundas do orçamento do Executivo destinadas a repasse de entes federados. Afastou-se, por conseguinte, a alegada invasão da esfera de atribuições do TCU, órgão auxiliar do Congresso Nacional no exercício do controle externo, o qual se faria sem prejuízo do interno de cada Poder.” 

Como é impossível fiscalizar todo município é feito um sorteio, o que encontra razoabilidade na jurisprudência. Mesmo assim, explica Bruno Barros, a fiscalização da CGU deve restringir-se apenas à fiscalização das verbas federais repassadas aos Estados e Municípios, não podendo adentrar à fiscalização do uso e da aplicação de verbas estaduais e municipais, sob pena de ofensa ao princípio federativo.

QUESTÃO CERTA: Obra de corredor de ônibus na capital paulista conta com recursos oriundos do Governo Federal, razão pela qual a Controladoria Geral da União (CGU) solicita informações sobre a licitação de tal obra à Controladoria Geral do Município (CGM). Na qualidade de Auditor Municipal de Controle Interno da CGM, sua conduta deverá ser de: prestar as informações solicitadas, considerando que, apesar de a CGU ser um órgão de controle interno, criado com fundamento no artigo 74 da Constituição Federal, recaindo seu controle exclusivamente sobre as verbas provenientes do orçamento do Executivo da União, pode sua atuação alcançar os recursos federais onde quer que eles estejam sendo aplicados, mesmo que em outro ente federado, como, no caso, no Município de São Paulo.

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QUESTÃO ERRADA: A CGU deve exercer a função de criar os arcabouços jurídicos legais para o controle interno e externo das atividades governamentais na esfera federal. Para tanto, tem autonomia jurídica, administrativa e operacional.

QUESTÃO ERRADA: A Controladoria-Geral da União exerce, juntamente com o TCU, o controle externo do Poder Executivo.

QUESTÃO ERRADA: O controle externo da execução orçamentária realizada pelo MDIC constitui atribuição da Controladoria-Geral da União, conforme previsão constitucional.

Externo = TCU e Interno= CGU.

QUESTÃO ERRADA: As auditorias realizadas pela Controladoria-Geral da União nas empresas estatais podem ser consideradas auditorias externas, pois a Norma Brasileira de Auditoria não prevê auditoria interna em entidades públicas de direito privado.

O primeiro erro está em afirmar que a CGU realiza auditoria externa, o correto seria: “as auditorias realizadas pelo TCU nas empresas estatais podem ser consideradas auditorias externas”.


O segundo erro está em afirmar que a Norma Brasileira de Auditoria não prevê auditoria interna em entidades públicas de direito privado; pois, conforme preconiza o item 12.1.1.2 da NBC TI 01, que trata da auditoria interna, “a Auditoria Interna é exercida nas pessoas jurídicas de direito público, interno ou externo, e de direito privado”. 

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