AUFC - Controle Externo Practice Questions - Tribunal de Contas da União - Auditor Federal de Controle Externo (AUFC) Exam - AUFC - Controle Externo Practice Questions - Tribunal de Contas da União - Auditor Federal de Controle Externo (AUFC) Exam

Question 1

Under Article 70, sole paragraph (parágrafo único), of the Brazilian Federal Constitution of 1988 (CF/88), who is legally obligated to render accounts (prestar contas) to the Tribunal de Contas da União (TCU)?

Exclusively heads of the Executive branch and elected political agents holding direct budget execution authority. Any individual or legal entity, public or private, that utilizes, collects, keeps, manages, or administers public moneys, goods, and values of the Union or for which the Union is responsible. Only direct public administration organs and autarquias that receive budgetary transfers exceeding statutory auditing thresholds. Private commercial entities only when operating under public service concessions that generate net sovereign dividends for the Federal Treasury.

Correct Answer:

Any individual or legal entity, public or private, that utilizes, collects, keeps, manages, or administers public moneys, goods, and values of the Union or for which the Union is responsible.

Question 2

Pursuant to Article 71, item I, of CF/88, what is the constitutional role of the Tribunal de Contas da União (TCU) regarding the annual accounts rendered by the President of the Republic (contas prestadas pelo Presidente da República)?

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.

Correct Answer:

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.

Question 3

What is the fundamental constitutional distinction between the TCU's competence regarding presidential accounts (contas de governo) and administrator accounts (contas de gestão) under Article 71, items I and II, of CF/88?

Presidential accounts are judged directly by the TCU with executive finality, whereas administrator accounts are submitted to the Senado Federal for political review. The TCU only issues an advisory opinion (parecer prévio) on presidential governance accounts, but directly judges (julga) the accounts of administrators and other public agents responsible for federal funds. Administrator accounts are analyzed through diffuse judicial control, while presidential accounts are examined exclusively under internal ministerial audit. The TCU possesses no sanctioning or debit imputation powers over administrators of state-owned enterprises (empresas públicas e sociedades de economia mista).

Correct Answer:

The TCU only issues an advisory opinion (parecer prévio) on presidential governance accounts, but directly judges (julga) the accounts of administrators and other public agents responsible for federal funds.

Question 4

Under Article 71, item III, of CF/88, the TCU is responsible for appreciating the legality of acts of personnel admission and the initial granting of retirements, reforms, and pensions. Which of the following acts is expressly EXCLUDED from this registration review by the TCU?

Permanent civil service appointments following a public competitive examination (concurso público). Initial concessions of statutory retirement pensions to federal civil servants in the Executive branch. Appointments to positions in commission declared by law as being of free appointment and dismissal (cargos em comissão de livre nomeação e exoneração). Military retirement transfers (reformas e transferências para a reserva remunerada) within the Armed Forces.

Correct Answer:

Appointments to positions in commission declared by law as being of free appointment and dismissal (cargos em comissão de livre nomeação e exoneração).

Question 5

Regarding the constitutional mechanisms for halting irregular administrative acts versus irregular administrative contracts under Article 71, items IX and X, of CF/88, what procedure must be followed?

The TCU may directly stay (sustar) both administrative acts and administrative contracts immediately upon detecting an illegality. The TCU can directly stay an irregular administrative act if the responsible organ fails to take corrective action, but the suspension of an administrative contract is a direct competence of the Congresso Nacional. Only the Supremo Tribunal Federal (STF) can stay contracts, while the TCU can only emit non-binding recommendations. The Congresso Nacional stays administrative acts, whereas the TCU exercises exclusive and unrestricted power to unilaterally rescind contracts.

Correct Answer:

The TCU can directly stay an irregular administrative act if the responsible organ fails to take corrective action, but the suspension of an administrative contract is a direct competence of the Congresso Nacional.

Question 1

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Prepare with the AUFC - Controle Externo Practice Questions - Tribunal de Contas da União - Auditor Federal de Controle Externo (AUFC) Exam practice quiz. This question bank includes 100 questions covering article, audit, public, contas, and accounts. Use it to review important concepts, identify knowledge gaps, and build confidence for the related exam, course, or assessment.

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AUFC - Controle Externo Practice Questions - Tribunal de Contas da União - Auditor Federal de Controle Externo (AUFC) Exam

This practice set contains 100 questions from the matching question bank and focuses on article, audit, public, contas, and accounts. Work through each question carefully, review the provided solutions, and revisit topics that need more study before your next attempt.

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AUFC - Controle Externo Practice Questions - Tribunal de Contas da União - Auditor Federal de Controle Externo (AUFC) Exam

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