Controle da administração pública e os tribunais de contas

Abstract

The relevance of researching on the topic "Control of Public Administration and Courts of Auditors" is about explaining the key points on the subject in a systematic interpretation of doctrine and juridical order. The aim of this research in a general sense is to highlight the role of the Courts of Auditors, related to the external control of Public Administration, developing a more detailed study in order to provide further explanation regarding the skills and powers of the Court of Auditors in the current Brazilian context. Strictly, it is intended: to present a study of the Public Administration and its principles; to approach the control of Public Administration, in particular the external financial control exercised by the Courts of Auditors; to show their perspective as a tool for improvement of the public management and finally to propose a reflection about the need to understand the behavior of the supervision mechanisms available to society, in order to contribute to an effective control and proper management of public resources.