Tribunal de Contas e controle da corrupção: discussão conceitual e diagnóstico

• Autor(a) principal: Mesquita, Saulo Marques
• Data de Publicação: 2020
• Tipo de documento: Dissertação
• Idioma: por
• Título da fonte: Repositório Institucional da UFG
• Texto Completo: http://repositorio.bc.ufg.br/tede/handle/tede/11129
• topic: Corrupção; Tribunal de Contas; Instrumentos; Controle; Corruption; Court of Accounts; Instruments; Control; CIENCIAS SOCIAIS APLICADAS::DIREITO

The present research has the scope of investigating the performance of the Court of Accounts of the State of Goiás with regard to the fight against corruption. As an institution that is part of the external control system, this Court has important powers that can be used for this purpose. From this perspective, the institutional perception regarding the problem of corruption is verified, exploring the suitability of the existing instruments to enable the identification of situations that can be considered corruption, and also the way they are employed within the researched institution, particularly regarding the developments related to the accountability of agents involved. For this purpose, the research reaches the lawsuits initiated between 2008 and 2018, aiming at determining the level of identification of evidence and/or proofs, satisfaction of the respective convictions and referral to external institutions. Founded on the hypothetical-deductive method, empirical research is preceded by the study of the characteristics of the Courts of Auditors system and the control activity, as well as the theoretical framework inherent to corruption, which is understood as the social, political and legal phenomenon that represents disrespect for ethics, morals and the norm, by submitting the public good to the private interest, as a rule aiming at obtaining an undue advantage, for oneself or for others, with direct or indirect violation of fundamental rights, by prejudice, although potential, the capacity of the State to provide the benefits due to the population. The results of the research confirm the relevance of the control system in this area, while demonstrating the need for improvement by increasing the level of institutional commitment, the improvement of the respective work instruments and, also, the design of measures specifically created for that end.