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.
Chairman
Members
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.
Minutes of meetings
Files only available in Portuguese.
- 1st meeting - Sept 11, 2018
- 2nd meeting - Sept 26, 2018
- 3rd meeting - Oct 04, 2018
- 4th meeting - Oct 18, 2018
- 5th meeting - Nov 13, 2018
- 6th meeting - Nov 29, 2018
- 7th meeting - Dec 06,2018
- 8th meeting - Dec 19, 2018
- 9th meeting - Jan 11, 2019
- 10th meeting - Feb 11, 2019
- 11th meeting - Feb 11, 2019
- 12th meeting- Feb 25, 2019
- 13th meeting - Mar 13, 2019
- 14th meeting - Mar 28, 2019
- 15th meeting - Apr 08,2019
- 16th meeting - Apr 22,2019
- 17th meeting - May 13, 2019
- 18th meeting - May 29, 2019
- 19th meeting - Jun 10, 2019
- 20th meeting - Jun 24, 2019
- 21st meeting- Jul 16, 2019
- 22nd meeting - Jul 17, 2019
- 23rd meeting - Aug 14, 2019
- 24th meeting - Aug 15, 2019
- 25th meeting - Sep 18, 2019
- 26th meeting - Sep 23, 2019
- 27th meeting - Oct 16, 2019
- 28th meeting - Oct 17, 2019
- 29th meeting - Nov 20,2019
- 30th meeting - Nov 21, 2019
- 31st meeting - Dec 12, 2019
- 32nd meeting - Dec 13, 2019
- 33rd meeting - Jan 15, 2020
- 34th meeting - Jan 29, 2020
- 35th meeting - Feb 04, 2020
- 36th meeting - Feb 27, 2020
- 37th meeting - Mar 05, 2020
- 38th meeting - Mar 13, 2020
- 39th meeting - Apr 07, 2020
- 40th meeting - Apr 08, 2020
- 41st meeting - May 13, 2020
- 42nd meeting - May 28, 2020
- 47th meeting - Aug 02, 2020
- 48th meeting - Aug 26, 2020
- 49th meeting - Sep 09, 2020
- 50th meeting - Sep 23, 2020
- 51st meeting - Oct 07, 2020
- 52nd meeting - Oct 21, 2020
- 53rd meeting - Nov 11, 2020
- 54th meeting - Nov 25, 2020
- 55th meeting - Dec 02, 2020
- 56th meeting - Dec 16, 2020
- 57th meeting - Jan 13, 2021
- 58th meeting - Jan 27, 2021
- 59th meeting - Feb 10, 2021
- 60th meeting - Feb 26, 2021
- 61st meeting - Mar 10, 2021
- 62nd meeting - Mar 24, 2021
- 63rd meeting - Apr 07, 2021
- 64th meeting - Apr 28, 2021
- 65th meeting - May 12, 2021
- 66th meeting - May 26, 2021
- 67th meeting - Jun 09, 2021
- 68th meeting - Jun 24, 2021
- 69th meeting - Jul 15, 2021
- 70th meeting - Jul 29, 2021
- 71st meeting - Aug 12, 2021
- 72nd meeting - Aug 26, 2021
- 73rd meeting - Sept 09, 2021
- 74th meeting - Sept 30, 2021
- 75th meeting - Oct 20, 2021
- 76th meeting - Oct 21, 2021
- 77th meeting - Nov 11, 2021
- 78th meeting - Nov 25, 2021
- 79th meeting - Dec 02, 2021
- 80th meeting - Dec 16, 2021
- 81st meeting - Jan 20, 2022
- 82nd meeting - Jan 27, 2022
- 83rd meeting - Feb 10,2022