AUFC - Controle Externo study plan

Map the constitutional and legal framework of external control (CF/88 arts. 70-75, Lei 8.443/1992, internal regiment basics) into a one-page schematic, distinguishing control externo from internal control and from judicial control

Define, in writing, at least 12 core auditing concepts (auditoria de conformidade, auditoria operacional, auditoria financeira, materialidade, risco de auditoria, evidência, achado, matriz de achados) with a one-sentence original definition each

Solve 30 practice items on competências dos tribunais de contas and classify every error by cause (concept gap, misreading, or unknown rule)

Build a personal error log template with columns for domain, subtopic, cause, corrective action, and review date

Explain, without notes, the differences among fiscalização contábil, financeira, orçamentária, operacional e patrimonial and give one concrete example of each

Trace the full lifecycle of an audit from planejamento to relatório, including matriz de planejamento, testes, evidências, and contraditório, producing a numbered flowchart

Compare tipos de opinião/parecer (regular, com ressalva, adverso, abstenção) and the conditions that trigger each

Complete 40 mixed items on external control and audit phases, targeting at least 70% accuracy

Distinguish governança, governabilidade, accountability, transparência, and compliance, writing a comparison table with one public-sector example per concept

Summarize the principles of public administration (legalidade, impessoalidade, moralidade, publicidade, eficiência) and show how each interacts with external control

Describe the roles of controle interno, controle externo, and controle social in the accountability chain, and identify who reports to whom

Answer 35 items on governance and administrative principles, recording rationale for each wrong answer

Outline the Lei 14.133/2021 structure: princípios, modalidades, critérios de julgamento, and fases do procedimento, as a structured index

Differentiate dispensa and inexigibilidade with at least five concrete scenarios and the legal basis for each

Explain planejamento da contratação (estudo técnico preliminar, termo de referência, matriz de riscos) and its link to governance and audit risk

Complete 40 items on licitações, aiming for 70% accuracy and tagging each item to a Lei 14.133 article

Analyze contract execution rules: fiscalização, gestão contratual, alterações (quantitativas and qualitativas), reajuste, repactuação, and sanções, producing a decision tree for contract changes

Identify the main irregularities typically found in audits of contracts and match each to the control mechanism that should have prevented it

Apply an audit program to a hypothetical contract scenario, defining escopo, procedimentos, and evidências needed

Complete 45 items combining licitações/contratos and auditoria, targeting 75% accuracy

Draft a complete, original parecer/relatório structure: introdução, objetivos, metodologia, achados, conclusão, recomendações, referencing applicable standards

Differentiate tipos de auditoria governamental and the standards that govern each (ISSAI/INTOSAI-aligned norms and internal tribunal rules), noting where they diverge

Practice writing three matrized findings (situação, critério, causa, efeito) from short self-authored scenarios

Complete 50 mixed items across domains 1 and 2, targeting 75% accuracy

Run a timed 60-item mixed mock exam under exam conditions and record per-domain accuracy

Re-teach, from notes, the three weakest subtopics identified in the mock, producing a corrected summary for each

Revisit the error log and close or re-schedule every open item with a dated review

Complete a second 40-item set focused only on the two weakest domains

Take a full timed 80-item simulated exam and compare results against the week-7 mock

Consolidate a single 3-page 'final review sheet' covering the highest-yield rules and distinctions across all four domains

Verify retention with spaced-repetition flashcards on at least 60 key concepts, retiring cards answered correctly twice

Write a personal exam-day strategy: time allocation per item, flagging rules, and order of sections