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2026 Statistics

Key Facts: AUFC — Controle Externo Exam

100 Questions

Official objective test length (30 P1 + 70 P2)

Tribunal de Contas da União / FGV

5 Hours

Total examination duration for the objective paper

Edital AUFC TCU

R$ 200,00

Official exam application fee

Edital Oficial TCU

CF/88 Arts. 70–75

Constitutional external control mandate

Constituição Federal de 1988

Lei nº 8.443/1992

Organic Law of the TCU (LOTCU)

Presidência da República

Resolução 344/2022

5-year primary and 3-year intercurrent prescription

TCU Plenário

AUFC - Controle Externo is the elite Brazilian federal auditing exam testing constitutional external control, governmental auditing standards (NATs/ISSAI), public sector accounting (MCASP), and public procurement (Lei 14.133/2021). This prep bank delivers 100 comprehensive practice MCQs adapted into English with step-by-step rationales.

Sample AUFC — Controle Externo Practice Questions

Try these sample questions to test your AUFC — Controle Externo exam readiness. Each question includes a detailed explanation. Start the interactive quiz above for the full 100+ question experience with AI tutoring.

1Under 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)?

A.Exclusively heads of the Executive branch and elected political agents holding direct budget execution authority.

B.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.

C.Only direct public administration organs and autarquias that receive budgetary transfers exceeding statutory auditing thresholds.

D.Private commercial entities only when operating under public service concessions that generate net sovereign dividends for the Federal Treasury.

Explanation: Article 70, parágrafo único, of the CF/88 establishes that 'accounts shall be rendered by any individual or legal entity, public or private, that uses, collects, keeps, manages, or administers public moneys, assets, or values of the Union or those for which the Union is responsible, or that, on behalf of the Union, assumes obligations of a pecuniary nature.' This constitutional obligation establishes broad subjective jurisdiction for the TCU over all public funds regardless of institutional form.

2Pursuant 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)?

A.To judge the accounts definitively through a binding collegiate Acórdão, imputing debit and disqualifying the President if irregularities are detected.

B.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.

C.To approve the annual accounts automatically unless the Supremo Tribunal Federal (STF) issues an injunction halting the fiscal consolidation.

D.To forward the accounts directly to the Procuradoria-Geral da República (PGR) for administrative sanctioning without parliamentary intervention.

Explanation: Under Article 71, I, of the CF/88, the TCU is competent to 'appreciate the accounts rendered annually by the President of the Republic, by means of a prior opinion (parecer prévio) to be prepared within sixty days from their receipt.' The actual political judgment of the President's accounts belongs exclusively to the Congresso Nacional pursuant to Article 49, IX, of the CF/88.

3What 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?

A.Presidential accounts are judged directly by the TCU with executive finality, whereas administrator accounts are submitted to the Senado Federal for political review.

B.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.

C.Administrator accounts are analyzed through diffuse judicial control, while presidential accounts are examined exclusively under internal ministerial audit.

D.The TCU possesses no sanctioning or debit imputation powers over administrators of state-owned enterprises (empresas públicas e sociedades de economia mista).

Explanation: The constitutional doctrine divides public accounts into 'contas de governo' (macro-political execution of the federal budget by the Head of State, appreciated via parecer prévio under Art. 71, I) and 'contas de gestão' (micro-administrative expenditure executed by ordering agents and managers, judged directly by the TCU with power to impute debits and fines under Art. 71, II).

4Under 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?

A.Permanent civil service appointments following a public competitive examination (concurso público).

B.Initial concessions of statutory retirement pensions to federal civil servants in the Executive branch.

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

D.Military retirement transfers (reformas e transferências para a reserva remunerada) within the Armed Forces.

Explanation: Article 71, III, of the CF/88 explicitly provides that the TCU shall appreciate the legality of acts of personnel admission in direct and indirect administration, 'except appointments to positions in commission declared by law to be of free appointment and dismissal' (ressalvadas as nomeações para cargo de provimento em comissão).

5Regarding 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?

A.The TCU may directly stay (sustar) both administrative acts and administrative contracts immediately upon detecting an illegality.

B.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.

C.Only the Supremo Tribunal Federal (STF) can stay contracts, while the TCU can only emit non-binding recommendations.

D.The Congresso Nacional stays administrative acts, whereas the TCU exercises exclusive and unrestricted power to unilaterally rescind contracts.

Explanation: Pursuant to Article 71, IX and X, of CF/88, if an illegal administrative act is not remedied after the TCU fixes a deadline, the TCU itself executes the suspension (sustação do ato). In contrast, the direct suspension of an administrative contract (sustação do contrato) is an exclusive prerogative of the Congresso Nacional; if Congress or the Executive fails to act within 90 days, the TCU may then decide the matter directly (§ 1º).

6According to Article 71, § 3º, of CF/88, what legal efficacy is attributed to decisions of the TCU that result in the imputation of a debit or fine (imputação de débito ou multa)?

A.They constitute judicial sentences that can be enforced directly by the TCU's internal security staff.

B.They have the effectiveness of an extrajudicial enforceable title (eficácia de título executivo extrajudicial) and are executed in court by competent public legal representation.

C.They operate as administrative advisory notices requiring a new declaratory civil action before the Federal Courts to obtain executory force.

D.They are subject to mandatory re-examination and validation by the Superior Tribunal de Justiça (STJ) before collection.

Explanation: Article 71, § 3º, of the CF/88 dictates that 'decisions of the Tribunal resulting in the imputation of debit or fine shall have the effectiveness of an enforceable title' (eficácia de título executivo). Judicial execution is carried out by the Advocacia-Geral da União (AGU) for federal entities, or the respective subnational legal departments, via judicial execution proceedings.

7Under Article 73, § 2º, of CF/88, how are the 9 Ministers (Ministros) of the Tribunal de Contas da União nominated and appointed?

A.All 9 Ministers are appointed freely by the President of the Republic following approval by an absolute majority of the Federal Senate.

B.3 Ministers are chosen by the President of the Republic (with Senate approval: 1 from Auditors/Substitutes, 1 from MPTCU, and 1 of free choice), and 6 Ministers are chosen by the Congresso Nacional.

C.All 9 Ministers are selected through an open public competitive examination administered jointly by the STF and TCU.

D.4 Ministers are chosen by the Chamber of Deputies, 4 by the Federal Senate, and 1 by the Ministry of Planning and Budget.

Explanation: Pursuant to Article 73, § 2º, of the CF/88, the TCU is composed of 9 Ministers: one-third (3 Ministers) are nominated by the President of the Republic with Senate approval (two chosen alternately from career Auditors/Substitutes and members of the MPTCU, and one of free presidential choice), and two-thirds (6 Ministers) are chosen directly by the National Congress.

8According to Article 74, § 1º, of CF/88, what is the legal consequence for officers responsible for internal control (responsáveis pelo controle interno) who become aware of any irregularity or illegality and fail to notify the TCU?

A.They are automatically dismissed from their public posts without the right to an administrative disciplinary proceeding.

B.They become jointly and severally liable (responderão solidariamente) with the primary wrongdoing public agent.

C.They incur a minor administrative warning that can be expunged after one fiscal year of compliant reporting.

D.Their internal control reports lose evidentiary validity before federal judicial bodies.

Explanation: Article 74, § 1º, of CF/88 establishes that 'the persons responsible for internal control, upon learning of any irregularity or illegality, shall notify the Tribunal de Contas da União thereof, under penalty of joint liability (sob pena de responsabilidade solidária).' This creates a mandatory reporting duty connecting internal and external control.

9Under Article 5º of the Organic Law of the TCU (Lei nº 8.443/1992), which of the following subjects is NOT encompassed within the jurisdictional reach (jurisdição) of the Tribunal de Contas da União?

A.Any person who causes loss, misplacement, or other irregularity resulting in financial injury to the Treasury of the Union.

B.Heads and managers of non-governmental organizations who receive and manage federal voluntary grants (convênios e contratos de repasse).

C.Private foreign corporations operating exclusively in international markets with zero transactions, concessions, or public funding connected to Brazilian federal public assets.

D.Heirs and successors of an administrator who caused damage to public assets, up to the monetary limit of the transferred inheritance.

Explanation: Under Article 5º of Lei nº 8.443/1992, the TCU's jurisdiction reaches all persons administering federal assets, causing damage to the Union, managing federal convênios, and successors up to inheritance limits. A completely foreign corporation with no contractual, financial, or regulatory link to Brazilian federal resources is entirely outside the TCU's territorial and material jurisdiction.

10Under Article 16 of Lei nº 8.443/1992 (LOTCU), how are accounts judged when they demonstrate formal impropriety or failure of an administrative nature that does not result in financial damage to the Treasury?

A.Contas ilíquidas, terminating the administrative proceeding without any judgment on the merits.

B.Contas regulares, granting full, unconditional, and unrestricted discharge (quitação plena) to the responsible manager.

C.Contas regulares com ressalva, granting discharge to the manager and issuing determinations to prevent future repetitions of the impropriety.

D.Contas irregulares, mandating the application of an administrative fine proportional to the entire budget of the audited organ.

Explanation: Pursuant to Article 16, II, of Lei nº 8.443/1992, accounts are judged 'regulares com ressalva' when they demonstrate formal improprieties or minor operational failures that do not result in unjustified damage to the Treasury. Under Article 18, the TCU grants discharge (quitação) to the manager and issues corrective determinations.

About the AUFC — Controle Externo Exam

The Concurso Público para Auditor Federal de Controle Externo (AUFC) do Tribunal de Contas da União (TCU) is Brazil's premier federal competitive examination for constitutional external oversight of public finances and governmental management. Operating under Articles 70 to 75 of the Federal Constitution of 1988, AUFCs provide high-level technical expertise to assist the National Congress in fiscal, budgetary, accounting, operational, and patrimonial audits across all branches of the Union. Key responsibilities include auditing federal public works, evaluating bidding processes under Lei nº 14.133/2021, conducting Tomada de Contas Especial (TCE) damage calculations, enforcing the Fiscal Responsibility Law (LC nº 101/2000), issuing preliminary opinions (parecer prévio) on presidential accounts, and uncovering systemic corruption and waste using advanced data analytics. The syllabus requires rigorous mastery of TCU Organic Law (Lei nº 8.443/1992), RITCU procedural norms, government auditing standards (NATs and ISSAI/INTOSAI), public accounting (CASP/MCASP/PCASP), administrative law, and audit data fluency.

Assessment

Objective paper (100 questions, 100 points): Conhecimentos Gerais — Bloco I 30 questions, Bloco II 20 questions; Conhecimentos Específicos — Bloco I 25 questions (Estatística e Análise de Dados), Bloco II 25 questions (Auditoria Governamental). Discursive paper (100 points): 4 questions of up to 20 lines at 15 points each plus one peça de natureza técnica of up to 50 lines at 40 points. Second stage: Programa de Formação (eliminatory).

Time Limit

Objective paper 5 hours; discursive paper 5 hours on a separate date

Passing Score

Elimination below 25 of 50 points in Conhecimentos Gerais or below 25 of 50 points in Conhecimentos Específicos, or ranking beyond the edital cut-off for discursive correction

Exam Fee

R$ 180,00 (Tribunal de Contas da União (TCU); the 2021 AUFC-CE competition was organised by FGV, and the 2025 AUFC competition by Cebraspe)

AUFC — Controle Externo Exam Content Outline

30%

Controle Externo da Administração Pública e Legislação do TCU

Constitutional external control framework (Arts. 70-75 CF/88), TCU Organic Law (Lei nº 8.443/1992: jurisdiction, competencies, judgment of regular, regular with reservation, and irregular accounts, debit imputation, fines, and administrative disqualification), TCU Internal Regulations (RITCU Resolução nº 246/2011: procedural rules, collegiate deliberation, and remedies), and Tomada de Contas Especial (IN TCU nº 71/2012, Acórdão 2285/2022-Plenário, and Resolução TCU 344/2022 intercurrent prescription).

25%

Auditoria Governamental e Normas de Auditoria do TCU

TCU Audit Standards (NATs - Portaria Segecex nº 4/2010), International Standards of Supreme Audit Institutions (ISSAI / INTOSAI: fundamental principles, independence, compliance, and performance audits), Planning Matrix, Audit Findings Matrix (condition, criterion, cause, effect), Responsibility Matrix (conduct, causal link, culpability), audit evidence standards, and statistical/monetary unit sampling.

20%

Contabilidade Aplicada ao Setor Público - CASP e Análise das Demonstrações

Manual de Contabilidade Aplicada ao Setor Público (MCASP), NBC TSP standards, Public Sector Chart of Accounts (PCASP classes 1-8 across budgetary, patrimonial, and control subsystems), financial statements (Balanço Orçamentário, Balanço Financeiro, Balanço Patrimonial, DVP, DFC), Restos a Pagar, Despesas de Exercícios Anteriores (DEA), and worked accounting calculations.

15%

Direito Administrativo e Contratações Públicas

New Public Bidding and Contracts Law (Lei nº 14.133/2021: principles, modalities, dialogue competitivo, risk matrices, contract inspection, and administrative sanctions), TCU landmark jurisprudence and Súmulas (Súmulas 222, 247, 259, 260, BDI Acórdão 2622/2013-Plenário, overpricing vs overbilling), Lei nº 8.112/1990, and Administrative Improbity Law (Lei nº 8.429/1992 amended by Lei nº 14.230/2021).

10%

AFO, LRF e Análise de Dados na Auditoria Governamental

Fiscal Responsibility Law (LC nº 101/2000: fiscal targets, personnel expenditure ceilings, public debt, and transparency), budgetary cycle and additional credits (suplementares, especiais, extraordinários), and audit data analytics (continuous auditing, SIAFI/SIASG/Compras.gov.br anomaly detection, and SQL query patterns for procurement fraud detection).

How to Pass the AUFC — Controle Externo Exam

What You Need to Know

Passing score: Elimination below 25 of 50 points in Conhecimentos Gerais or below 25 of 50 points in Conhecimentos Específicos, or ranking beyond the edital cut-off for discursive correction
Assessment: Objective paper (100 questions, 100 points): Conhecimentos Gerais — Bloco I 30 questions, Bloco II 20 questions; Conhecimentos Específicos — Bloco I 25 questions (Estatística e Análise de Dados), Bloco II 25 questions (Auditoria Governamental). Discursive paper (100 points): 4 questions of up to 20 lines at 15 points each plus one peça de natureza técnica of up to 50 lines at 40 points. Second stage: Programa de Formação (eliminatory).
Time limit: Objective paper 5 hours; discursive paper 5 hours on a separate date
Exam fee: R$ 180,00

Keys to Passing

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AUFC — Controle Externo Study Tips from Top Performers

1Master TCU Jurisprudence & Súmulas: Study foundational precedents including Súmula 222 (autonomy of TCU sanctions), Súmula 247 (competitive bidding requirements), and Acórdão 2622/2013-Plenário (standard BDI ranges).

2Internalize Resolução TCU nº 344/2022: Know the exact 5-year primary and 3-year intercurrent prescription rules, including interruptive and suspensive procedural acts.

3Understand the Three Core Audit Matrices: Master the Planning Matrix (questions, procedures, sources), Findings Matrix (condition, criterion, cause, effect), and Responsibility Matrix (conduct, causal link, subjective culpability).

4Practice PCASP 8-Class Debit/Credit Mechanics: Drill entries across Budgetary (Classes 5 and 6), Patrimonial (Classes 1, 2, 3, and 4), and Control (Classes 7 and 8) systems under MCASP 10th edition.

5Distinguish Overpricing (Sobrepreço) vs Overbilling (Superfaturamento): Differentiate pre-contractual budget distortions from actual wrongful financial disbursements during execution.

6Master Restos a Pagar & DEA Rules: Understand the statutory conditions for inscription, cancellation, and revalidation of Restos a Pagar Processados and Não Processados under Lei nº 4.320/1964 and LRF.

7Review LIA Reforms (Lei nº 14.230/2021): Recognize that administrative improbity now requires specific willful intent (dolo específico), eliminating culpa grave for improbity sanctions while preserving TCU's autonomous debit recovery jurisdiction.

8Sharpen Audit SQL & Data Analytics: Be comfortable querying relational database tables (SIAFI, SIASG) using joins, aggregations, window functions, and outlier filters to detect vendor collusions and split bidding (fracionamento de despesa).

Frequently Asked Questions

What is the Concurso Público for TCU Auditor Federal de Controle Externo (AUFC)?

The Concurso AUFC do TCU is the premier federal competitive entrance examination in Brazil for recruiting Auditors of External Control. Stationed at the TCU headquarters in Brasília or regional state secretariats, AUFCs lead technical audits, examine federal public expenditure, investigate financial irregularities, and draft formal reports that guide the judicial-administrative rulings (Acórdãos) of the TCU Plenário and Chambers.

What education degree is required to apply for AUFC - Controle Externo?

Candidates must hold an officially recognized higher education degree (diploma de curso superior de graduação em qualquer área de formação — Bacharelado, Licenciatura, or Tecnólogo) issued by an educational institution accredited by the Brazilian Ministry of Education (MEC).

What is the structure and scoring breakdown of the AUFC examination?

The examination comprises: (1) Objective Test with 100 multiple-choice questions (P1 Conhecimentos Gerais: 30 items; P2 Conhecimentos Específicos: 70 items); (2) Discursive Test consisting of 2 essay questions and 1 technical audit piece (peça de natureza técnica); and (3) a mandatory residential training program (Programa de Formação) in Brasília. Candidates must achieve at least 50% in P1, 50% in P2, and an overall combined score of 60%.

What is the starting compensation for a TCU Auditor Federal de Controle Externo?

The initial monthly compensation for an AUFC at TCU is approximately R$ 22.000,00 to R$ 24.000,00, progressing beyond R$ 33.000,00 at the peak of the federal career, supplemented by civil service health assistance, alimentation allowances, and qualification bonuses.

How are prescription rules applied by TCU under Resolução TCU nº 344/2022?

Pursuant to STF Tema 899 and Resolução TCU nº 344/2022, the TCU's punitive and compensatory sanctioning powers are subject to a 5-year general statute of limitations (prescrição principal) and a 3-year intercurrent statute of limitations (prescrição intercorrente) for administrative proceedings stalled without substantial procedural movement.

How does this practice question bank prepare candidates for the AUFC exam?

This practice bank adapts the official TCU/FGV blueprint into 100 rigorous 4-option English multiple-choice questions. Every item features deep pedagogical explanations detailing constitutional articles, statutory provisions (Lei 8.443/92, Lei 14.133/21, MCASP, LRF), and comprehensive rationales analyzing why each incorrect distractor is legally or methodologically invalid.