External control of public administration: analysis of the Brazilian case

• Autor(a) principal: Valencia Tello, Diana Carolina
• Data de Publicação: 2022
• Tipo de documento: Artigo
• Idioma: spa
• Título da fonte: Revista de Direito Econômico e Socioambiental
• Texto Completo: https://periodicos.pucpr.br/direitoeconomico/article/view/29872
• topic: external control; supreme audit institutions; courts of accounts; fiscal control; public administration.; control externo; entidades de fiscalización superior; tribunales de cuentas; control fiscal; administración pública.

In modern States, power must be limited and controlled according to well-established structures and powers in legal systems to prevent abuse of power and guarantee respect for the rights of all individuals. The Supreme Audit Institutions (SAI) are in charge of exercising external control and when they reveal serious violations of the legal system by public administrations, they must act accordingly to sanction illegal conduct and recover lost public resources. At the international level, the International Organization of Supreme Audit Institutions INTOSAI establishes guidelines for SAIs on the external control of the State. In this context, this article will first analyze the external control of the State and the INTOSAI guidelines, to later study the Brazilian case, taking into account that the Courts of Account were established from the provisional government in 1890 and have lasted until today, remaining without major internal modifications and adapting to changes in the political regime.