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TCU Auditor Federal de Controle Externo — Controle Externo (Brazil)

Practice Questions100 questions

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Key Facts: Técnico Federal de Controle Externo (TEFC) — TCU Exam

100 Questions

Total Objective Questions

Edital Concurso TCU — TEFC

4.5 Hours

Exam Duration

Edital Oficial — Cebraspe

R$ 120,00

Registration Fee

Edital TCU — TEFC

50% Cutoff

Minimum Passing Threshold

Regulamento do Concurso TCU

9 Ministers

Composition of the TCU

Art. 73, CF/88

Lei 8.443/1992

Lei Orgânica do TCU

Presidência da República

Resolução 246/2011

Regimento Interno do TCU (RITCU)

Tribunal de Contas da União

LC 101/2000

Lei de Responsabilidade Fiscal (LRF)

Congresso Nacional

The TCU Técnico Federal de Controle Externo (TEFC) is a Cebraspe competition of 120 Certo/Errado items plus a discursive paper, covering external control and TCU legislation, administrative and constitutional law, budget and fiscal responsibility (AFO and LRF), public administration and records management, and civil procedure and logic. It requires only secondary education and pays R$ 15.128,26.

Sample Técnico Federal de Controle Externo (TEFC) — TCU Practice Questions

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1Under Articles 70 and 71 of the 1988 Federal Constitution of Brazil, which of the following statements correctly distinguishes the constitutional jurisdiction of the Tribunal de Contas da União (TCU) regarding the annual accounts rendered by the President of the Republic versus accounts of other federal administrators and public asset managers?

A.The TCU evaluates the annual accounts of the President of the Republic by issuing a prior technical opinion (parecer prévio) within 60 days of receipt, while it directly judges (julga) the administrative accounts of all other federal public managers and persons responsible for public assets.

B.The TCU directly judges (julga) both the annual government accounts of the President of the Republic and the management accounts of individual federal public administrators.

C.The National Congress (Congresso Nacional) directly judges all management accounts of federal autarquias and fundações públicas, leaving the TCU with solely an advisory consultative role.

D.The President of the Republic's annual accounts are judged directly by the Federal Supreme Court (STF), whereas the TCU possesses exclusive jurisdiction only over private contractors receiving federal subsidies.

Explanation: Pursuant to Article 71, I and II of the 1988 Federal Constitution, the TCU issues an advisory prior technical opinion (parecer prévio) on the overall government accounts rendered annually by the President of the Republic, which are judged politically and technically by the Congresso Nacional. In contrast, under Article 71, II, the TCU directly judges (competência judicante) the administrative accounts of all federal administrators and persons responsible for federal public money, goods, and values.

2According to the sole paragraph of Article 70 of the 1988 Federal Constitution, who is obligated to render accounts (prestar contas) to the public administration?

A.Any individual or legal entity, public or private, that uses, collects, keeps, manages, or administers public moneys, assets, or values of the Union or for which the Union is liable, or that assumes pecuniary obligations in its name.

B.Exclusively statutory civil servants holding permanent federal positions in the direct public administration.

C.Only elected political agents and ministers of state holding budgetary disbursement authorization.

D.Private commercial entities only when they are registered as public utility foundations or non-governmental organizations.

Explanation: Article 70, sole paragraph, of the CF/88 establishes a broad subjective duty of accountability: any natural person or legal entity, whether public or private, that utilizes, collects, guards, manages, or administers public funds, goods, or values belonging to the Union, or assumes financial obligations on its behalf, must render accounts. This ensures comprehensive patrimonial oversight regardless of formal administrative status.

3Under Article 71, § 3º of the 1988 Federal Constitution and Article 24 of Lei nº 8.443/1992 (Lei Orgânica do TCU), what legal nature and efficacy do TCU decisions that result in the imputation of debt (imputação de débito) or the application of fines possess?

A.They constitute an extrajudicial executive title (título executivo extrajudicial), enabling direct judicial execution without requiring prior cognition or re-examination of the merits by the Judiciary.

B.They function merely as non-binding administrative recommendations that require a separate judicial collection action (ação de cobrança ordinária).

C.They operate as judicial executive titles (títulos executivos judiciais) enforceable exclusively by the internal judicial bailiffs of the TCU.

D.They require prior formal ratification by the Federal Senate before gaining executive enforceability.

Explanation: Article 71, § 3º of the Federal Constitution explicitly provides that decisions of the Court of Accounts resulting in the imputation of debit or penalty fine have the efficacy of an extrajudicial title of execution (título executivo extrajudicial). Consequently, the competent federal legal advocacy (such as AGU or PGF) can immediately institute judicial execution (execução de título extrajudicial) in federal court without needing to re-prove the underlying administrative liability.

4Regarding the constitutional composition and appointment rules for the 9 Ministers (Ministros) of the Tribunal de Contas da União under Article 73 of the 1988 Federal Constitution, which of the following statements is correct?

A.One-third (3 Ministers) are appointed by the President of the Republic with Federal Senate approval (two chosen alternately from Substitute Ministers and Members of the Ministério Público junto ao TCU, and one freely chosen), and two-thirds (6 Ministers) are chosen by the Congresso Nacional.

B.All nine Ministers are appointed exclusively by the President of the Republic following a public competitive examination (concurso público).

C.Six Ministers are appointed by the Federal Senate and three Ministers are appointed by the Federal Supreme Court (STF).

D.Four Ministers are chosen by the Chamber of Deputies, four by the Federal Senate, and one by the internal technical staff of the TCU.

Explanation: Under Article 73, § 2º of the CF/88, the TCU is composed of nine Ministers: one-third (3) are appointed by the President of the Republic with Senate confirmation (with 2 strictly chosen alternately from career Substitute Ministers/Auditors and members of the Ministério Público junto ao TCU from tripartite lists, and 1 of free presidential choice), and two-thirds (6) are chosen directly by the National Congress.

5When the TCU verifies an illegality in an administrative expenditure or ongoing administrative contract under Article 71, IX and X of the 1988 Federal Constitution, what is the constitutional procedure regarding the suspension (sustação) of the impugned act versus an administrative contract?

A.The TCU directly suspends the execution of an administrative act if the responsible organ fails to adopt corrective measures within the assigned deadline; however, the suspension of an administrative contract is the primary competence of the Congresso Nacional, which acts directly through decree.

B.The TCU possesses direct constitutional power to immediately suspend both administrative acts and administrative contracts on its own authority without consulting Congress.

C.The suspension of administrative acts is exclusive to the President of the Republic, while the TCU can only suspend private concession contracts.

D.The TCU must obtain prior authorization from the Federal Supreme Court (STF) before suspending any administrative act or contract.

Explanation: Under Article 71, IX and X of the CF/88, if an organ fails to rectify an illegal act within the deadline set by the TCU, the Court itself may directly halt the execution of the administrative act (sustação do ato). In contrast, the suspension of an administrative contract (sustação de contrato) is an exclusive prerogative of the Congresso Nacional (Art. 71, § 1º); only if Congress or the Executive fails to take action within 90 days may the TCU decide on the matter directly (Art. 71, § 2º).

6Under Article 74, § 1º of the 1988 Federal Constitution, what is the specific constitutional duty and legal consequence imposed on those responsible for internal control (controle interno) upon becoming aware of any irregularity or illegality?

A.They must give notice thereof to the Tribunal de Contas da União, under penalty of joint liability (responsabilidade solidária).

B.They must immediately issue a binding judicial injunction to annul the irregular expenditure without notifying external bodies.

C.They must keep the matter confidential until the end of the presidential mandate to preserve institutional stability.

D.They are required only to record the finding in internal archives without any duty of external reporting.

Explanation: Article 74, § 1º of the CF/88 stipulates that those responsible for internal control, upon becoming aware of any irregularity or illegality, must inform the Tribunal de Contas da União, under penalty of joint liability (sob pena de responsabilidade solidária). Do not confuse it with § 2º of the same article, which grants any citizen, political party, association, or union standing to denounce irregularities before the TCU. This constitutional linkage makes internal control an active feeder of the external control system rather than a passive internal auditor.

7Pursuant to Article 16 of Lei nº 8.443/1992 (Lei Orgânica do TCU), in which statutory category must accounts be judged when the Court verifies the occurrence of formal improprieties or minor technical flaws that did not result in damage to the treasury?

A.Regulares com ressalva (regular with reservation), granting discharge (quitação) to the responsible manager and issuing determinations or recommendations to prevent recurrence.

B.Regulares (regular), granting full discharge without any observations, recommendations, or determinations.

C.Irregulares (irregular), automatically imputing a fine and disqualifying the manager from holding commission posts.

D.Iliquidadáveis (unliquidatable), ordering the immediate destruction of administrative records.

Explanation: Under Article 16, II and Article 18 of Lei nº 8.443/1992, accounts are judged 'regulares com ressalva' when they demonstrate formal improprieties or any other administrative fault of a formal nature that does not cause damage to the public treasury or indicate embezzlement. The TCU grants discharge to the responsible manager and issues determinations or recommendations for corrective measures.

8Under Article 16, § 3º of Lei nº 8.443/1992, when accounts are judged irregular (contas irregulares) due to intentional damage to the public treasury or grave administrative misconduct, what mandatory measure must the TCU execute regarding the Ministério Público?

A.Send a copy of the relevant case documentation to the Ministério Público da União (MPF) for the filing of civil and criminal legal actions within its competence.

B.Transfer the case to the Ministério Público to conduct a new judgment of the accounts.

C.Request that the Ministério Público dismiss the responsible public servant without an administrative inquiry.

D.Solicit the Ministério Público to issue an administrative pardon for the condemned manager.

Explanation: Article 16, § 3º of Lei nº 8.443/1992 provides that when accounts are judged irregular under items III, 'c' and 'd' (damage to the treasury or embezzlement), the TCU must forward a copy of the case records to the Ministério Público da União for the institution of civil and criminal judicial proceedings (including administrative improbity and penal actions).

9According to Article 46 of Lei nº 8.443/1992, what sanction may the TCU apply to a private bidder or contractor when it verifies the occurrence of proven fraud in a federal public bidding process?

A.Declare the fraudulent bidder inidôneo (declaração de inidoneidade) to participate in bidding processes within the Federal Public Administration for a period of up to 5 (five) years.

B.Order the permanent dissolution and criminal confiscation of all assets of the corporate bidder.

C.Impose an automatic lifetime ban on all shareholders from creating any new commercial company in Brazil.

D.Mandate the immediate arrest of the bidder's administrative board by federal audit inspectors.

Explanation: Article 46 of Lei nº 8.443/1992 establishes that upon verifying proven fraud in a bidding process under federal jurisdiction, the TCU Plenário shall declare the defaulting bidder inidôneo to participate in public bidding processes in the Federal Public Administration for a period of up to five years (declaração de inidoneidade para licitar).

10Under Article 60 of Lei nº 8.443/1992, when the TCU identifies grave administrative misconduct or severe damage to the treasury, what specific sanction may it apply to the responsible public manager regarding commission offices and trust functions?

A.Inabilitar (inabilitação) the responsible agent for holding a commission position (cargo em comissão) or trust function (função de confiança) in the Federal Public Administration for a period of 5 to 8 years.

B.Suspend the political rights of the manager permanently without judicial trial.

C.Order the automatic deduction of 100% of the manager's monthly salary for 10 years.

D.Impose a mandatory 2-year prison sentence in a federal penitentiary facility.

Explanation: Pursuant to Article 60 of Lei nº 8.443/1992, when accounts are judged irregular with grave infraction, the TCU may declare the responsible manager disqualified (inabilitado) from occupying a position in commission or function of trust within the Federal Public Administration for a term ranging from 5 (five) to 8 (eight) years.

About the Técnico Federal de Controle Externo (TEFC) — TCU Exam

The Concurso Público para Técnico Federal de Controle Externo (TEFC) do Tribunal de Contas da União (TCU) is one of Brazil's premier federal public sector careers within the constitutional oversight sphere. The TCU is the superior audit institution of the Brazilian Federal Government, assisting the National Congress in the financial, budgetary, operational, accounting, and patrimonial external control of public resources under Articles 70 through 75 of the 1988 Federal Constitution. The Técnico Federal de Controle Externo executes essential technical, operational, analytical, and procedural support activities for audit teams, process instruction, communications, and administrative management. The competitive exam evaluates deep competence across Brazilian external control legislation (CF/88, Lei Orgânica do TCU - Lei nº 8.443/1992, Regimento Interno do TCU - Resolução nº 246/2011, and Tomada de Contas Especial - IN TCU nº 71/2012), Administrative and Constitutional Law (LIMPE principles, administrative acts, powers, Nova Lei de Licitações nº 14.133/2021, and Lei nº 8.112/1990), Financial and Budgetary Administration (AFO, PPA, LDO, LOA, Lei nº 4.320/1964, and Lei de Responsabilidade Fiscal - LC nº 101/2000), General and Public Administration (organizational structures, process management, document and protocol lifecycle, LAI Lei nº 12.527/2011, and Federal Ethics Code Decreto nº 1.171/1994), as well as Civil Procedural Law (CPC/2015, Lei nº 9.784/1999) and Formal Logic.

Assessment

First stage: P1 Objetiva — Conhecimentos Básicos, 50 items; P2 Objetiva — Conhecimentos Específicos, 70 items; P3 Discursiva — two discursive questions plus one peça de natureza técnica. Second stage: Programa de Formação (eliminatory).

Time Limit

Objective papers 3h30 (morning); discursive paper 2h30 (afternoon)

Passing Score

Elimination below 10.00 points in P1, below 21.00 points in P2, or below 36.00 points across the two objective papers combined

Exam Fee

R$ 70,00 (Tribunal de Contas da União (Organized by Cebraspe))

Técnico Federal de Controle Externo (TEFC) — TCU Exam Content Outline

30%

Controle Externo da Administração Pública e Legislação do TCU

Comprehensive appraisal of the constitutional framework of external control (CF/88 Arts. 70-75), parliamentary oversight with the auxiliary role of the TCU, subjective and objective jurisdiction of the TCU, organic legislation (Lei nº 8.443/1992), annual management accounts, judgment typologies (regulares, regulares com ressalva, irregulares), executive title efficacy of debit and fines (título executivo extrajudicial), sanctions (fines, inabilitação para cargo em comissão, declaração de inidoneidade para licitar), internal regulations (RITCU Resolução nº 246/2011), collegiate bodies (Plenário, 1ª Câmara, 2ª Câmara), procedural remedies (Recurso de Reconsideração, Pedido de Reexame, Embargos de Declaração, Recurso de Revisão, Agravo), and Tomada de Contas Especial procedures (IN TCU nº 71/2012).

25%

Noções de Direito Administrativo e Constitucional

In-depth analysis of constitutional administrative principles (Legalidade, Impessoalidade, Moralidade, Publicidade, Eficiência - LIMPE), administrative acts (requisites/elements: competência, finalidade, forma, motivo, objeto; attributes: presunção de legitimidade, imperatividade, autoexecutoriedade, tipicidade; invalidation, revocation, convalidation), administrative powers (vinculado, discricionário, hierárquico, disciplinar, regulamentar, poder de polícia), the New Public Procurement and Administrative Contracts Law (Lei nº 14.133/2021: modalities, judgment criteria, direct hiring via dispensa and inexigibilidade, contract modification, and sanctions), and the statutory regime of federal civil servants (Lei nº 8.112/1990: appointment, tenure, probationary period, rights, duties, prohibitions, disciplinary sanctions, and PAD).

20%

Noções de Administração Financeira e Orçamentária (AFO) e LRF

Rigorous evaluation of Brazilian public financial management and budgetary law: the constitutional budgetary triad (Plano Plurianual - PPA, Lei de Diretrizes Orçamentárias - LDO, Lei Orçamentária Anual - LOA), classic and modern budgetary principles (anualidade, universalidade, unidade, exclusividade, não afetação da receita de impostos, orçamento bruto), public revenue classifications and execution stages (planejamento, lançamento, arrecadação, recolhimento), public expenditure classifications and execution stages (fixação, empenho, liquidação, pagamento), statutory financial norms under Lei nº 4.320/1964 (créditos suplementares, especiais, extraordinários, and funding sources: superávit financeiro, excesso de arrecadação, anulação), and the Fiscal Responsibility Law (LC nº 101/2000: net current revenue - RCL, personnel expenditure ceilings, debt control, restos a pagar, and quantitative budget calculations).

15%

Noções de Administração Geral, Pública e Gestão de Documentos

Assessment of modern administrative theory and operations: administrative functions (planejamento, organização, direção, controle), organizational structures (linear, functional, line-staff, matrix, project-based), business process management (BPM, process modeling, PDCA cycle, continuous improvement), archival science and document management lifecycle (teoria das três idades: arquivos correntes, intermediários, permanentes; primary vs. secondary value; tabela de temporalidade; protocol and registry activities), citizen service quality, public transparency under the Access to Information Law (Lei nº 12.527/2011 - active/passive transparency, classification secrecy levels), and ethical standards under the Federal Civil Service Code of Ethics (Decreto nº 1.171/1994).

10%

Noções de Direito Processual Civil e Raciocínio Lógico

Evaluation of general procedural law under the Code of Civil Procedure (CPC/2015) and Federal Administrative Procedure (Lei nº 9.784/1999) regarding procedural acts, counting of deadlines (business days vs. continuous calendar days), summons (citação), notifications (intimação), preclusion, and decadence, alongside formal logic and quantitative reasoning (propositions, logical connectives, truth tables, conditional negation, contrapositive equivalence, De Morgan's laws, valid syllogisms, and Euler diagrams).

How to Pass the Técnico Federal de Controle Externo (TEFC) — TCU Exam

What You Need to Know

Passing score: Elimination below 10.00 points in P1, below 21.00 points in P2, or below 36.00 points across the two objective papers combined
Assessment: First stage: P1 Objetiva — Conhecimentos Básicos, 50 items; P2 Objetiva — Conhecimentos Específicos, 70 items; P3 Discursiva — two discursive questions plus one peça de natureza técnica. Second stage: Programa de Formação (eliminatory).
Time limit: Objective papers 3h30 (morning); discursive paper 2h30 (afternoon)
Exam fee: R$ 70,00

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Técnico Federal de Controle Externo (TEFC) — TCU Study Tips from Top Performers

1Memorize the Constitutional Division of External Control: Clearly distinguish between the exclusive competences of the National Congress (Art. 49, IX; Art. 71, I), the auxiliary oversight competences of the TCU (Art. 71, II-XI), and internal control responsibilities (Art. 74).

2Master the TCU Organic Law and RITCU Remedies: Know the exact deadlines and requirements for TCU appeals: Recurso de Reconsideração (15 days, in account processes), Pedido de Reexame (15 days, in inspection/audit/consultation processes), Embargos de Declaração (10 days), Recurso de Revisão (5 years, no suspensive effect), and Agravo (15 days).

3Practice Budgetary Formulas (AFO & LRF): Drill real calculations for Superávit Financeiro (Current Assets minus Current Liabilities adjusted by committed balances), Excesso de Arrecadação, Net Current Revenue (RCL), Restos a Pagar, and personnel spending percentage limits.

4Understand Archival 'Three Ages' and Retention: Distinguish clearly between current archives (arquivos correntes / valor primário administrativo), intermediate archives (arquivos intermediários / aguardo de destinação na tabela de temporalidade), and permanent archives (arquivos permanentes / valor secundário histórico, inalienáveis e imprescritíveis).

5Differentiate Procurement Modalities under Lei nº 14.133/2021: Master the 5 procurement modalities (pregão, concorrência, concurso, leilão, diálogo competitivo) and remember that convite and tomada de preços were completely abolished.

Frequently Asked Questions

What is the primary role of a Técnico Federal de Controle Externo (TEFC) at the TCU?

A Técnico Federal de Controle Externo (TEFC) performs essential technical, administrative, procedural, and operational support activities that directly sustain the TCU's constitutional audit missions, process instruction, external fiscalization, court communications, and administrative directorates.

What are the passing criteria for the TCU TEFC competitive examination?

Candidates must achieve at least 50% of the maximum score in Basic Knowledge (Conhecimentos Básicos) and at least 50% in Specific Knowledge (Conhecimentos Específicos), avoid zeroing any single topic area where minimum thresholds apply, and obtain a qualifying score on the written discursive component.

What is the difference between judgment of accounts (julgamento de contas) and technical opinion on presidential accounts (parecer prévio)?

Under Article 71, I and II of the 1988 Federal Constitution, the TCU judges (julga) the accounts of all federal administrators and persons responsible for public money, assets, and values, but it only issues a prior technical advisory opinion (aprecia mediante parecer prévio) regarding the annual accounts rendered by the President of the Republic, which are judged exclusively by the National Congress (Congresso Nacional).

What legal enforceability do TCU decisions imputing debit or fines possess?

Pursuant to Article 71, § 3º of the Federal Constitution and Article 24 of Lei nº 8.443/1992, decisions of the TCU that result in the imputation of debit (imputação de débito) or penalty fine (cominação de multa) have the legal efficacy of an extrajudicial title of execution (título executivo extrajudicial), enforceable directly in federal court by the competent public legal representation without requiring prior judicial rediscovery.

What are the statutory categories for account judgments by the TCU?

Under Article 16 of Lei nº 8.443/1992, the TCU judges accounts as: (1) Regulares (regular, granting full discharge); (2) Regulares com ressalva (regular with reservation, when formal improprieties or minor flaws occur that do not cause damage to the treasury, issuing recommendations or determination); or (3) Irregulares (irregular, when serious infractions, illegalities, unjustified damage to the treasury, or embezzlement occur, resulting in debit and/or fines).

How are procedural deadlines counted in TCU administrative processes compared to the CPC/2015?

Under Article 30 of Lei nº 8.443/1992 and Article 183 of the RITCU, procedural deadlines in TCU processes are counted in continuous calendar days (dias corridos), excluding the first day and including the expiration day, unlike general judicial civil procedure under the CPC/2015 which counts procedural deadlines exclusively in business days (dias úteis).