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| May 11, 2006 |
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CCAF FELLOW MODENA LEADS ANTI-FRAUD INITIATIVE |
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Developed Proposal for Brazil While Attending Fellowship Program
While attending the International Fellowship Program in Canada, Modena wrote a strategic paper in which he developed the basis of the strategy, including a plan for implementing it. He returned home last year to find strong support for his proposal from senior managers, including another CCAF Graduate Fellow, Claudio Castello Branco, who is the Court's Secretary of Audit. While Modena was in Canada, Branco contributed to Modena's research and commented on the first draft of his strategic paper. Funded by the Canadian International Development Agency, the International Fellowship Program brings highly qualified professional men and women from selected national audit offices to Canada for nine months of intensive on-the-job and classroom training. The Fellows receive instruction and practical experience from the Office of the Auditor General of Canada or the Office of the Auditor General of Québec. Auditor General's Office Provided Support In developing his strategic paper proposing an anti-fraud strategy, Modena worked closely with the staff of the Office of the Auditor General of Canada, and in particular with Neil Papineau and Christian Asselin, Principal and Director of the OAG's Forensic Audit Section. Modena praises Papineau and Asselin for their assistance with his project. “I had full support to prepare my strategic paper,” he said. “I could see how a fraud audit unit is organized, how it was created, how its auditors are trained, and how they work on concrete cases, and I got excellent feedback on my project.” The focus of his assignment in Brazil is the implementation of a strategy to deal with fraud and corruption. The project's main objective is to improve the Court's capability to prevent, detect, investigate, punish and deter fraud and corruption and to recover the money diverted. It will accomplish this objective by:
A Receptive Environment Modena, who has worked for the Brazilian Court of Accounts since 1992, pitched his idea for an anti-fraud/anti-corruption strategy to the Court's secretaries (principals) and secretary general on his return to Brazil from Canada. He was helped in part by a corruption scandal (allegedly involving an advertising agency - something that will sound familiar to Canadians) that was then rocking the Brazilian government. The main challenge he has faced since then has been a shortage of people to work with him on the project. Because of the corruption scandal, the Court had to send out teams to audit advertising contracts in departments and companies, and it loaned auditors to three inquiry commissions in the National Congress. More than 100 auditors were involved in those activities, which are now almost complete. As of March 2006, Modena's project team is composed of five people, including himself. In his strategic paper, Modena noted that Brazilian Court of Accounts auditors are constantly facing fraud-related situations. Unlike most other supreme audit institutions, the Court has the power to directly apply penalties on those involved in fraud. However, Modena wrote, “Without an investigation that uncovers the fraud, an adequate substantiation, and objective, clear and consistent reporting, it is difficult, if not impossible, to obtain the punishment of the perpetrators. These are the most critical aspects of fighting fraud and corruption and where the use of fraud methodology can make a substantial difference.” A History of Success Before coming to Canada, Modena was head of the office of one of the Court's Ministers, where he analyzed audit reports prepared by the Court's secretariats. A graduate in Philosophy from São Paulo University, he was an audit instructor at the Court's training centre from 1996 to 1999, and recently studied law at Brasília University. Modena is one of 175 Fellows from 49 countries who have graduated from the International Fellowship Program since its creation in 1980. The body of alumni has reached a critical mass in a number of countries, and some Fellows have progressed to positions of considerable influence in their governments. The Auditor General of Nepal, for example, is a graduate of the program, as are six of his staff. CCAF encourages the Fellows to network and exchange lessons learned with other graduates. According to CCAF Executive Director Michael Eastman, “The International Fellowship Program has created a worldwide network of public sector audit experts who share a commitment to the profession and a common connection to Canada. “Carlos' success in implementing the strategic paper he wrote while here demonstrates that the value of the program extends far beyond the Fellows' time in Canada. Our graduates return to their home countries with new ideas, fresh perspectives and the energy and enthusiasm to make a difference.” “In Brazil, Carlos is clearly making a difference.” The strategic paper Carlos Modena wrote while he was in Canada, Implementing an Anti-Fraud/Anti-Corruption Strategy in the Brazilian Court of Accounts, is accessible through the CCAF website at http://www.ccaf-fcvi.com/english/international/reports.html. Carlos can be reached at carloscm@tcu.gov.br. |
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Return To Top of Page Copyright © 2006 CCAF-FCVI |
Carlos Cesar Modena, a 2004-2005 graduate of CCAF's International Fellowship Program, has been appointed by the President of the Brazilian Court of Accounts to coordinate the development of an anti-fraud and anti-corruption strategy for the Court, Brazil's supreme audit institution.