Controle externo : Tribunal de Contas no Brasil

Abstract

External control can be understood as the presence of a distinct organ from the controlled structure, with the task of certify whether the administrative acts are in accordance with the law and principles of the proper and efficient administration, aiming to fulfillment of the public interests. This is a democratic and, above all, impartial way to assess the fulfillment of legality and, consequently, prevent abuses or excesses against the basic precepts the rule of law. For this purpose, it takes a process that ensures the full compliance of due process of law, broad defense and principle of contradictory. Brazil adopted the system of Courts of Auditors. In general, this model's main features are: independence, composition board; courts or boards of accounts as a form of representation, competence to control resources and public expenditures and use of methods and technical procedures. The control gives legitimacy and legality to acts involving public revenue and expenditure. It appears therefore that without control there isn't a good public management. Therefore, we conclude that the financial sustainability of the Modern State requires, nowadays, the vital presence of independent and committed institutions, able to changes and transformations. This is what happens in the diligent action, committed and highly specialized of Court of Auditors of Brazil.