THE EFFECTIVENESS OF THE COURT OF AUDITORS' DECISIONS

Abstract

ABSTRACT: The Court of Auditors, according to constitutional precept, has autonomy in its task of exercising the external control of the financial management of the Executive Power, being characterized as an important tool to avoid the misuse of federal public resources. However, it still suffers some interference from the Legislative Power, when the latter, when concluding a process of judgment of accounts, can simply ignore the Prior Opinion issued by the Court. In this way, this article establishes its understanding of the effectiveness of the decisions of the Courts of Auditors, no matter which political entity it belongs to, thanks to the principle of symmetry, in view of the primary need to protect society from budgetary injuries caused by public agents. . Thus, the general objective of this work is to demonstrate the importance of greater autonomy to the Court of Auditors, as a way of guaranteeing effective independence in relation to the Executive, Legislative and Judiciary Powers, enabling really effective decisions in relation to the problems that the State faces, for not having, in fact, Courts of Auditors with an effective autonomous character.