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.




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.

This field is mandatory.
This field is mandatory.

Minutes of meetings

Files only available in Portuguese.