TCU Auditor Federal de Controle Externo - TI study plan

Map the audit cycle (planning, execution, reporting, follow-up) and write a one-page flow diagram from memory

Distinguish the audit techniques (inspection, observation, inquiry, confirmation, recalculation, re-performance, analytical procedures) and classify 15 example procedures

Explain the accountability cycle (accounts rendering, judgment, regularization) and list the constitutional and legal deadlines for each stage

Draft a glossary of 30 core terms linking audit findings to their effect on the accounts judgment

Build a matrix linking audit objectives (legality, legitimacy, economy, efficiency, effectiveness, equity) to the evidence needed to prove each

Practice writing audit findings in the standard structure (criterion, condition, cause, effect, recommendation) for 5 hypothetical scenarios

Trace how an irregularity found in an audit becomes an item in the accounts report and a possible sanction

Solve 40 practice questions on audit support and accounts rendering, logging every error by cause

Outline the full procurement sequence from demand planning to contract signature, marking each control point

Compare the procurement modalities and the legal hypotheses for each, producing a decision tree

Identify the governance principles (transparency, accountability, integrity, planning) and match each to a concrete control in the procurement process

Answer 30 practice questions on procurement phases and governance principles, recording rationale for each answer

Analyze contract amendment rules, term extensions, and price readjustment versus revision, writing worked examples for each

Describe the grounds and procedure for contract termination and the sanctions applicable to suppliers

Explain how oversight bodies exercise external control over contracts without intruding on managerial discretion

Complete a timed 60-question mixed block across all domains and compute the score by domain

Summarize the core IT governance frameworks and how they support public-sector audit planning

Explain how auditors obtain and evaluate system-generated evidence, including data reliability concerns

List the main information-security and data-protection obligations applicable to public bodies and their audit implications

Design an audit test that uses data extraction to detect a procurement red flag, and document the logic

Describe the stages of an IT procurement and the specific risks in each, from requirements to acceptance

Explain how system controls (access, change, backup, logging) map to audit assertions

Connect IT findings to accountability consequences and to the accounts judgment logic

Solve 50 practice questions on IT and accounts, tagging each by domain and subtopic

Revisit the weakest subtopics identified in weeks 1-6 and rewrite condensed notes for each

Take a full timed mock exam under real conditions and score it by domain

Review every missed question and classify the error as knowledge gap, misreading, or time pressure

Memorize the key legal deadlines, thresholds, and procedural steps through active recall drills

Run two more timed mock exams and track score progression by domain

Drill only the remaining weak subtopics, aiming to close the gap on any domain below target

Rehearse active-recall flashcards for deadlines, modalities, and sanction types daily

Finalize a one-page pre-exam review sheet covering the highest-yield facts per domain