Elementos y parámetros de la auditoría de cumplimiento en contratos estratégicos de defensa

Abstract

Public procurement in the defense sector has certain characteristics that expose it to risks associated with practices that are contrary to integrity and efficient management. This scenario leads to financial losses, which can undermine public confidence. In response to these challenges, the study suggests the adoption of a compliance audit focused on strategic defense contracts in Brazil. To this end, it is based on international standards and the internal control structure of the Brazilian Armed Forces and details the parameters and elements for more effective and preventive control of such contracts. In addition to legal compliance, it provides a tool to strengthen governance, transparency, and accountability in defense procurement. Mitigating risks and reducing inefficiencies in this sector ultimately means strengthening military capabilities and society's trust in institutions.