Abrapp Audit Committee plans to develop Best Practices Guide

[ishanijerin1]

Created in the second half of last year, the Abrapp Audit Committee is planning to produce a Manual of Best Audit Practices for EFPC throughout 2025. The idea is to move forward with the preparation and publication of the document for its presentation at the 46th Brazilian Private Pension Congress (CBPP) scheduled for next October.

The first step, however, in developing the project is to conduct a survey to show the current status of internal audits or the relationship with external audits of closed entities (EFPC). “We realized that our system is made up of a wide variety of entities in terms of size and complexity. Therefore, we decided to take a step prior to cfo email database producing a guide, which is to conduct a survey to better understand the characteristics and demands of the associates,” explains Luciano Medeiros, Coordinator of the Abrapp Auditing Professionals Committee and Chief Auditor at Previ.

Abrapp Vice President Roberto de Sá Dâmaso explains that the formation of the committee involves the participation of around 40 entities, which are distributed across all segments defined by Previc, that is, from S1 to S4. “It is a very diverse group. There are entities from all segments. We have to consider all the needs of the group; for example, entities from S2 to S4 are not required to maintain an internal audit structure,” he recalls.

He highlights that Previc Resolution No. 23/2023 contemplated this important achievement for the system, which was to exempt S2, S3 and S4 entities from maintaining internal audit structures. “In fact, we have to defend this achievement, which was fundamental. We must highlight that smaller entities already have an adequate governance structure formed by the Fiscal Council, with risk control and monitoring, which waives the obligation of internal auditing,” comments Roberto Dâmaso.

[yadaysrdone]

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