AUFC - Controle Externo Practice Questions - Tribunal De Contas Da União - Auditor Federal De Controle Externo (AUFC) Exam

To judge the accounts definitively through a binding collegiate Acórdão, imputing debit and disqualifying the President if irregularities are detected. To emit a prior technical advisory opinion (parecer prévio) within 60 days of receiving them, which is submitted to the Congresso Nacional for political-administrative judgment. To approve the annual accounts automatically unless the Supremo Tribunal Federal (STF) issues an injunction halting the fiscal consolidation. To forward the accounts directly to the Procuradoria-Geral da República (PGR) for administrative sanctioning without parliamentary intervention.