Preventive control of audit courts as a way to combat irregularities in public administration

• Autor(a) principal: Stroppa, Christianne de Carvalho
• Data de Publicação: 2021
• Outros Autores: Melissopoulos, Artur Giolito
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Direitos Democráticos & Estado Moderno
• Texto Completo: https://revistas.pucsp.br/index.php/DDEM/article/view/55373
• topic: Tribunal de contas; Controle preventivo; Poder Legislativo; Licitações; Auditorias; Court of Auditors; Preventive control; Legislature; Bids; Audits; Tribunal de Cuentas; Control preventivo; Poder Legislativo; Pujas; Auditorias

This article analyzes how the preventive control carried out by the Courts of Auditors is carried out, with an emphasis on the Federal Courts of Auditors, and how this control could solve a large part of the problems related to deviations and damages to the treasury throughout Brazil. When analyzing the normative framework that establishes the duties and powers of the Federal Courts of Auditors, added to its jurisprudence and articles published over the years on about it, we see the evolution of the Court's understanding of the use of preventive control procedures, given that the mere educative action and a posteriori control were not enough to prevent irregularities (in latu sensu, ranging from acts of improbity to crimes against the Public Administration). The article is divided into two central axes: the explanation of what preventive control would be and the measures to be taken under this type of control when an irregularity is found. Within the exposed in this article, we conclude that the Federal Court of Auditors, in addition to having the competences and powers inherent and necessary to carry out an effective preventive control, must do so as a way to avoid damage to the treasury and even the immobilization of the public investments that may occur with an eventual stoppage of a work due to the suspension of a cointract due to irregularities.