A Importância dos Tribunais de Contas no Combate à

Corrupção

6JG+ORQTVCPEGQH#WFKV%QWTVUKP(KIJVKPI%QTTWRVKQP
Marcello Costa e Silva Leite1

RESUMO:

'UVGVTCDCNJQRTGVGPFGFGOQPUVTCTQEWUVQUQEKCNFCEQTTWRÁºQQUGWKORCEVQ
PCGEQPQOKCFQ2CÈUGQEQORTQOGVKOGPVQFCURQNÈVKECURÕDNKECUFKCPVGFG
UWCKPVGTXGPÁºQPGICVKXCPCGHGVKXCÁºQFQU&KTGKVQU5QEKCKU1DLGVKXCCKPFC
GPCNVGEGTCKORQTV¸PEKCFQU6TKDWPCKUFG%QPVCUPQEQODCVG´EQTTWRÁºQPC
#FOKPKUVTCÁºQ2ÕDNKECCRCTVKTFGUGWRQFGTUCPEKQPCVÎTKQ GFCGſE¶EKCFG
UWCUFGEKUÐGUHQTPGEGPFQCQEKFCFºQKPHQTOCÁÐGUPGEGUU¶TKCURCTCSWGGUVG
FGURGTVGRCTCQGZGTEÈEKQFQEQPVTQNGUQEKCN

Palavras-Chave: 6TKDWPCN FG %QPVCU #FOKPKUVTCÁºQ 2ÕDNKEC %QTTWRÁºQ +O

RTQDKFCFG

ABSTRACT:

6JKUUVWF[KPVGPFUVQUJQYVJGUQEKCNEQUVQHEQTTWRVKQPKVUKORCEVQP$TC\KNKCP
GEQPQO[CPFVJGEQOOKVOGPVQHRWDNKERQNKEKGUDGHQTGVJGKTPGICVKXGKPVGT
XGPVKQPKPVJGGZGEWVKQPQH5QEKCN4KIJVU+VCNUQCKOUVQ GORJCUK\GVJGKO
RQTVCPEGQH#WFKV%QWTVUKPſIJVKPIEQTTWRVKQPKPRWDNKECFOKPKUVTCVKQPYKVJ
VJGKTUCPEVKQPKPIRQYGTCPFGHHGEVKXGFGEKUKQPURTQXKFKPIHQTVJGEKVK\GPUVJG
PGGFGFKPHQTOCVKQPHQTVJGKTCYCMGPKPIVQVJGGZGTEKUGQHUQEKCNEQPVTQN

Keywords: #WFKV%QWTV2WDNKE#FOKPKUVTCVKQP%QTTWRVKQP+ORTQDKV[

 #PCNKUVCFG%QPVTQNG'ZVGTPQFQ6TKDWPCNFG%QPVCUFQ'UVCFQFQ%GCT¶'URGEKCNKUVCGO)GUVºQ6TKDWV¶TKC
RGNC(CEWNFCFG&CTE[4KDGKTQ$CEJCTGNGO%KÄPEKCU%QPV¶DGKUGGO&KTGKVQRGNC7PKXGTUKFCFGFG(QTVCNG\CŌ70+(14
'OCKNOEUKNXCNGKVG"IOCKNEQO

238
 REVISTA

1 INTRODUÇÃO

1$TCUKN CVWCNOGPVG GPHTGPVC WOC GRKFGOKC FG EQTTWRÁºQ KPUVCNCFC

GOUGWUSWCVTQECPVQU%CUQUEQOQQMensalão e o Petrolão, dentre outros,
CUUQNCOCGUVTWVWTCRQNÈVKECGGEQPÏOKECFGPQUUQ2CÈUFGKZCPFQCUQEKGFCFG
KPETÃFWNCGOTGNCÁºQCUGWUTGRTGUGPVCPVGUGCCNIWOCUFGUWCUKPUVKVWKÁÐGU
6CKU RT¶VKECU EQTTWRVCU CHGVCO C PQUUC GEQPQOKC FGUGUVKOWNCPFQ QU
KPXGUVKOGPVQU GZVGTPQU SWG UºQ TGFKTGEKQPCFQU C QWVTQU RCÈUGU OCKU VTCPU
RCTGPVGUGOGPQUEQTTWRVQUEQORTQOGVGPFQEQOKUUQQUGWETGUEKOGPVQ
%QO C EQPUGSWGPVG FKOKPWKÁºQ FC TGEGKVC VTKDWV¶TKC FKOKPWGOUG
VCODÃO QU KPXGUVKOGPVQU GO RQNÈVKECU RÕDNKECU SWG UGTKCO CRNKECFQU GO
¶TGCU EQOQ GFWECÁºQ UCÕFG CNKOGPVCÁºQ VTCDCNJQ OQTCFKC UGIWTCPÁC
CUUKUVÄPEKCGGOFGOCKURTQITCOCUFGEWPJQUQEKCN
#TGFWÁºQFGKPXGUVKOGPVQUPGUUGURTQITCOCUCHGVCCUENCUUGUOGPQU
HCXQTGEKFCUCWOGPVCPFQCKPLWUVKÁCUQEKCNGKPEGPVKXCPFQQETGUEKOGPVQFC
ETKOKPCNKFCFG
'UUGEKENQXKEKQUQEQPFW\CQGUVCDGNGEKOGPVQFGWOCTGNCÁºQPGICVKXC
GPVTGEQTTWRÁºQGCKORNGOGPVCÁºQFGFKTGKVQUUQEKCKUFGHQTOCSWGSWCPVQ
OCKQTCEQTTWRÁºQOGPQTUGT¶QKPXGUVKOGPVQGORQNÈVKECURÕDNKECUFKTGEKQ
PCFCU´¶TGCUQEKCN
2CTCEQODCVGTVCKURT¶VKECUPQUUQQTFGPCOGPVQLWTÈFKEQEQPVCEQOWO
CTUGPCNFGPQTOCUFGEWPJQEQPUVKVWEKQPCNGKPHTCEQPUVKVWEKQPCN
0CVGPVCVKXCFGGHGVKXCÁºQFGUUCUPQTOCUFKXGTUQUÎTIºQURÕDNKEQUVTC
DCNJCOEQOQQDLGVKXQFGTGUICVCTCOQTCNKFCFGPC#FOKPKUVTCÁºQ2ÕDNKEC
ſUECNK\CPFQCTGIWNCTCRNKECÁºQFQFKPJGKTQRÕDNKEQGUCPEKQPCPFQCIGPVGU
RÕDNKEQUÈORTQDQUCGZGORNQFQU6TKDWPCKUFG%QPVCUEWLQRCRGNEQPUVKVW
EKQPCNŌSWGXGTGOQUPQFGEQTTGTFGUVGGPUCKQŌQUEQNQECEQOQCNKCFQUPC
NWVCEQPVTCCEQTTWRÁºQPQUGPVKFQFGCLWFCTPCKORNGOGPVCÁºQFQUFKTGKVQU
UQEKCKU

2 O CUSTO SOCIAL DA CORRUPÇÃO

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 R  FGſPGO EQT

239
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CNGKNJGQWVQTIQWGODWUECFCQDVGPÁºQFGWOCXCPVCIGOKPFGXKFCRCTCUK
QWRCTCVGTEGKTQU=ŗ?Œ1őFGUXKQFGRQFGTGQGPTKSWGEKOGPVQKNÈEKVQUºQGNG
OGPVQUECTCEVGTÈUVKEQUFCEQTTWRÁºQŒ
'PUKPCOCKPFCSWGőQTGIWNCTHWPEKQPCOGPVQFGWOCGEQPQOKCGZK
IG VTCPURCTÄPEKC G GUVCDKNKFCFG ECTCEVGTÈUVKECU FG VQFQ KPEQORCVÈXGKU EQO
RT¶VKECUEQTTWRVCUŒRQKUEQPHQTOGQUCWVQTGUőCCWUÄPEKCFGUUGUGNGOGPVQU
UGTXGFGFGUGUVÈOWNQCVQFCQTFGOFGKPXGUVKOGPVQUSWGUGTºQFKTGEKQPCFQU
CVGTTKVÎTKQUOGPQUEQPVWTDCFQUQSWGGOEQPUGSWÄPEKCEQORTQOGVGT¶Q
ETGUEKOGPVQL¶SWGUGPUKXGNOGPVGFKOKPWÈFQQƀWZQFGECRKVCKUŒ
#FGOCKU EQO C EQPUGSWGPVG FKOKPWKÁºQ FC TGEGKVC VTKDWV¶TKC FKOK
PWGOUGUWDUVCPEKCNOGPVGQUKPXGUVKOGPVQUGORQNÈVKECURÕDNKECUGCTGFKU
VTKDWKÁºQ FG TGPFC ´U ENCUUGU OGPQU HCXQTGEKFCU CWOGPVCPFQ EQO KUUQ C
KPLWUVKÁCUQEKCNGCUVCZCUFGETKOKPCNKFCFG
'UUGSWCFTQFGEQTTWRÁºQKORCEVCEQOQGNGOGPVQNKOKVCFQT´CLWFCKP
VGTPCEKQPCNRQKUÃWOENCTQKPFKECFQTFGSWGQUHWPFQURÕDNKEQUPºQEJGICO
CDGPGſEKCTCSWGNGUCQUSWCKUUGFGUVKPCOFGOQFQSWGSWCPVQOCKQTGUQU
ÈPFKEGUFGEQTTWRÁºQOGPQTGUUGTºQCURQNÈVKECURÕDNKECUFGKORNGOGPVCÁºQ
FQUFKTGKVQUUQEKCKU
)14&+..1CRWF)#4%+##.8'5R
%QOQUGXÄCEQTTWRÁºQCNÃOFGKORGFKTQETGUEKOGPVQGEQPÏOKEQ
ſPCPEGKTQFQ2CÈUVGOQRQFGTFGFGUVTWKTWOCUQEKGFCFGCQFGURTQXÄNCFG
FKTGKVQUEQOQGFWECÁºQUCÕFGCNKOGPVCÁºQVTCDCNJQOQTCFKCUGIWTCPÁC
CUUKUVÄPEKCGVE
4CVKſECUG Q GPVGPFKOGPVQ RTQHGTKFQ RGNQ %QPUGNJGKTQ 4JQNFGP $QVG
NJQFG3WGKTQ\
RCVWCNXKEGRTGUKFGPVGFQ6TKDWPCNFG%QPVCU
FQ'UVCFQFQ%GCT¶PQUGPVKFQFGSWGőCCVKXKFCFGFQU6TKDWPCKUFG%QPVCU
XQNVCFCRCTCQCRTKOQTCOGPVQFCIGUVºQEQOQWOVQFQUWCUCÁÐGUPQSWG
VQECCQEQPVTQNGFCURQNÈVKECURÕDNKECUVGPFGOCRTQOQXGTCKORNGOGPVCÁºQ
ITCFWCNFQUFKTGKVQUUQEKCKUŒ
0GUVG CTVKIQ RCTC GHGKVQU FKF¶VKEQU Q VGTOQ EQTTWRÁºQ UGT¶ WVKNK\CFQ
GOUGPVKFQCORNQUKIPKſECPFQVCODÃOKORTQDKFCFGPºQUGTGUVTKPIKPFQ
CQVGTOQEQTTWRÁºQWVKNK\CFQRGNQ%ÎFKIQ2GPCNEQPſIWTCFQEQOQETKOG

240
 REVISTA

3 MULTIPLICIDADE DE NORMAS NO COMBATE À CORRUPÇÃO

8KUCPFQGZRWTICTQUCIGPVGURÕDNKEQUÈORTQDQUFC#FOKPKUVTCÁºQ2Õ
DNKEC C %QPUVKVWKÁºQ (GFGTCN FG  GO UGW CTVKIQ  h  RTGUETGXG
SWGQUCVQUFGKORTQDKFCFGCFOKPKUVTCVKXCNGXCTºQ´UWURGPUºQFQUFKTGKVQU
RQNÈVKEQU´RGTFCFCHWPÁºQRÕDNKEC´KPFKURQPKDKNKFCFGFQUDGPUGCQTGU
UCTEKOGPVQCQGT¶TKQPCHQTOCGITCFCÁºQRTGXKUVCUGONGKUGORTGLWÈ\QFC
CÁºQRGPCNECDÈXGN
+PÕOGTCUUºQCUPQTOCUXQNVCFCUCEQODCVGTRT¶VKECUEQTTWRVCUPC#FOK
PKUVTCÁºQ2ÕDNKECKPENWUKXGCNIWPUFGNCUCPVGTKQTGUCPQUUC%QPUVKVWKÁºQCVWCN
'KUCNIWOCURGTVGPEGPVGUCQPQUUQQTFGPCOGPVQLWTÈFKEQ

Ŗ %ÎFKIQ2GPCN
&GETGVQ.GKP
Ŗ .GKUSWGFGſPGOQUETKOGUFGTGURQPUCDKNKFCFG
.GKP
G&GETGVQNGKP
Ŗ .GKPSWGFKURÐGUQDTGQTGIKOGLWTÈFKEQFQUUGTXKFQ
TGURÕDNKEQUEKXKUFC7PKºQ
Ŗ .GKFG+ORTQDKFCFG#FOKPKUVTCVKXC
.GKP
Ŗ .GK1TI¸PKECFQ6TKDWPCNFG%QPVCUFC7PKºQ
.GKP
Ŗ .GKFG.KEKVCÁÐGUG%QPVTCVQU#FOKPKUVTCVKXQU
.GKP
Ŗ .GKPSWGGUVCDGNGEGCQDTKICVQTKGFCFGFCFGENCTCÁºQ
FGDGPUGTGPFCURCTCQGZGTEÈEKQFGECTIQUGORTGIQUGHWPÁÐGU
PQU2QFGTGU'ZGEWVKXQ.GIKUNCVKXQG,WFKEK¶TKQ
Ŗ .GKP
%TKOGUEQPVTCCU(KPCPÁCU2ÕDNKECU
Ŗ .GKFC(KEJC.KORC
.%PSWGCNVGTQWC.%P
Ŗ #TGEGPVG.GK#PVKEQTTWRÁºQ
.GKP

0CKPUVTWOGPVCNK\CÁºQ
FKTGVCQWKPFKTGVCFGUUCNGIKUNCÁºQFKURÐGUG
FGWOCſIWTCFCOCKUCNVCTGNGX¸PEKCQU6TKDWPCKUFG%QPVCURGTOCPGPVGU
IWCTFKÐGUFQUTGEWTUQURÕDNKEQUCQUSWCKUEQORGVGVCODÃOCRNKECTUCPÁÐGU
´SWGNGUSWGECWUCTGORTGLWÈ\QCQGT¶TKQQWEQNQECTGOZGSWGQURTKPEÈRKQU
FC#FOKPKUVTCÁºQ2ÕDNKEC

 +PUGTKWPQ6ÈVWNQ:+FQ%ÎFKIQ2GPCN
&QU%TKOGUEQPVTCC#FOKPKUVTCÁºQ2ÕDNKECQ%CRÈVWNQ+8TGHGTGPVG
CQUETKOGUEQOGVKFQUEQPVTCCU(KPCPÁCU2ÕDNKECU

241
4 A IMPORTÂNCIA DOS TRIBUNAIS DE CONTAS NO COMBATE À CORRUPÇÃO

¦TIºQUFGGPXGTICFWTCEQPUVKVWEKQPCNEWLCUCVTKDWKÁÐGUUºQQGZGTEÈ
EKQFQEQPVTQNGGZVGTPQUQDTGQU'PVGUFC(GFGTCÁºQRQTOGKQFGſUECNK\C
ÁÐGUEQPV¶DKNſPCPEGKTCQTÁCOGPV¶TKCQRGTCEKQPCNGRCVTKOQPKCNQU6TKDW
PCKUFG%QPVCUXKUCOICTCPVKT´UQEKGFCFGCTGIWNCTGGHGVKXCCRNKECÁºQFQU
TGEWTUQURÕDNKEQU
0QECUQFQ6TKDWPCNFG%QPVCUFC7PKºQ
6%7UWCUCVTKDWKÁÐGUGUVºQ
FGUVCECFCUPQU
QP\GKPEKUQUSWGEQORÐGOQCTVKIQFGPQUUC%CTVC
/CIPC
0QKPEKUQ+VGOUGCCRTGEKCÁºQFCUEQPVCUFQ2TGUKFGPVGFC4GRÕDNK
EC OGFKCPVG RCTGEGT RTÃXKQ EQPENWUKXQ SWG FGXGT¶ UGT GNCDQTCFQ GO 

UGUUGPVCFKCUCEQPVCTFGUGWTGEGDKOGPVQ
1KPEKUQ++őF¶VQVCNCWVQPQOKCRCTCQ6%7LWNICTŌGCIQTCRGTEGDC
SWGQXGTDQÃŎLWNICTŏŌGPºQŎCRTGEKCTŏŌCUEQPVCUFQUCFOKPKUVTCFQTGUG
FGOCKUTGURQPU¶XGKURQTFKPJGKTQUDGPUGXCNQTGURÕDNKEQUFCCFOKPKUVTCÁºQ
=ŗ?Œ
.'0<#R
+ORQTVCPVGFGUVCECTSWGPQ¸ODKVQFCUCVTKDWKÁÐGUEQPHGTKFCURGNQKP
EKUQ+++QUTGIKUVTQUFGCVQUFGCFOKUUºQEQPEGUUÐGUFGCRQUGPVCFQTKCUTGHQT
OCUGRGPUÐGURQFGUGCRNKECTC5ÕOWNCPFQ5WRTGOQ6TKDWPCN(GFGTCN
Ō56(UGIWPFQCSWCNőQ6TKDWPCNFG%QPVCUPQGZGTEÈEKQFGUWCUCVTKDWKÁÐGU
RQFGCRTGEKCTCEQPUVKVWEKQPCNKFCFGFCUNGKUGFQUCVQUFQ2QFGT2ÕDNKEQŒ
+UUQUKIPKſECFK\GTSWGQU6TKDWPCKUFG%QPVCUGODQTCPºQFGVGPJCO
EQORGVÄPEKCRCTCFGENCTCTCKPEQPUVKVWEKQPCNKFCFGFCUNGKUQWFQUCVQUPQTOC
VKXQUGOCDUVTCVQRQKUGUUCRTGTTQICVKXCÃFQ56(RQFGTºQPQECUQEQPETGVQ
TGEQPJGEGTCFGUEQPHQTOKFCFGHQTOCNQWOCVGTKCNFGPQTOCULWTÈFKECUKPEQO
RCVÈXGKUEQOCOCPKHGUVCÁºQEQPUVKVWKPVGQTKIKP¶TKC
$7.15R
8GTKſECUGSWGPCXKCKPEKFGPVCNGZKUVGCRQUUKDKNKFCFGFGQU6TKDWPCKU
FG%QPVCUFGKZCTGOFGRTQEGFGTCNIWOCVQRQTEQPUKFGT¶NQKPEQPUVKVWEKQPCN
DGOEQOQUWUVCTCSWGNGURTCVKECFQUFGCEQTFQEQONGKURQTGNGUVKFCUEQOQ
KPEQPUVKVWEKQPCKU
0QU KPEKUQU +8 8 G 8+ CKPFC FQ CTVKIQ EQPUVKVWEKQPCN UWRTCEKVCFQ
EQPUVCVCUGCHWPÁºQſUECNK\CFQTCFCU%QTVGUFG%QPVCURQTOGKQFCSWCNTG
CNK\COſUECNK\CÁÐGUKPURGÁÐGUGCWFKVQTKCULWPVQ´UWPKFCFGUCFOKPKUVTCVKXCU
FQU2QFGTGU.GIKUNCVKXQ'ZGEWVKXQ,WFKEK¶TKQGFGOCKUGPVKFCFGU

242
 REVISTA

&GUVCECOUGRQTſOCUHWPÁÐGUUCPEKQPCVÎTKCU
KPEKUQ8+++GEQTTGVK
XCU
KPEKUQU+:G:SWGUºQFGUGPXQNXKFCURGNQU6TKDWPCKUFG%QPVCURCTCIC
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(746#&1R

2QFGT5CPEKQPCVÎTKQ

+PHGNK\OGPVGC#FOKPKUVTCÁºQ2ÕDNKECFGRCTCUGEQOHTGSWÄPEKCEQO
HTCWFGU EQPNWKQU FGENCTCÁÐGU HCNUCU DCNCPÁQU őOCSWKCFQUŒ FQEWOGPVQU
HCNUKſECFQU RTQFWVQU HCNUKſECFQU EQPVTCDCPFGCFQU QW FG őUGIWPFC OºQŒ
QDTCUGZGEWVCFCUGOFGUEQPHQTOKFCFGEQOQRTQLGVQD¶UKEQGOWKVQUQWVTQU
CVQUEQPFGP¶XGKU
0+'$7*4R
2CTCEQPVGTGUUGUGQWVTQUFGUOCPFQUEQPVTCC#FOKPKUVTCÁºQ2ÕDNKEC
C%QPUVKVWKÁºQ(GFGTCNFGPQCTVKPEKUQ8+++hEQPHGTKWNGIK
VKOKFCFGCQ6TKDWPCNFG%QPVCUFC7PKºQRCTCCRNKECTUCPÁÐGUFGPVTGGNCU
OWNVCUGCFGVGTOKPCÁºQFGTGUUCTEKOGPVQFGFCPQUECWUCFQUCQGT¶TKQ
#FKOGPUºQFQRQFGTEQPHGTKFQCQ6%7RCTCCRTGEKCTGGOKVKTRCTGEGT
RTÃXKQUQDTGCUEQPVCUFGWOEJGHGFGIQXGTPQÃGPQTOGRQFGPFQGPUGLCT
CVà C UWC FGUVKVWKÁºQ FQ ECTIQ ECUQ Q %QPITGUUQ 0CEKQPCN Ō DCUGCFQ GO
FGUCRTQXCÁºQFQRCTGEGTFQ6%7ŌTGRTQXGCUEQPVCUFQ2TGUKFGPVGFC4G
RÕDNKECGPVGPFGPFQEQPſIWTCFQQETKOGFGTGURQPUCDKNKFCFGPQUVGTOQUFC
.GKP
1WVTQKORQTVCPVGRQFGTUCPEKQPCVÎTKQFGRQUKVCFQPCUOºQUFC%QTVG
FG%QPVCU(GFGTCNFGCEQTFQEQO/¶TEKC$KVVGPEQWTVFC%QUVC
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SWGNJGRGTOKVGőUCPEKQPCTEQOCKPGNGIKDKNKFCFGCSWCNSWGTECTIQRÕDNKEQ
GOHCEGFGLWNICOGPVQRGNCKTTGIWNCTKFCFGFCUEQPVCU
CTVKPEKUQ++FC
%(GCTVKPEKUQ+CNÈPGCIFC.%PŒ
# .GK 1TI¸PKEC FQ 6TKDWPCN FG %QPVCU FC 7PKºQ Ō .16%7 P
ŌRGTOKVGCGUUC%QTVGFGVGTOKPCTECWVGNCTOGPVGQCHCUVCOGP
VQFGTGURQPU¶XGNSWGGUVGLCUGPFQſUECNK\CFQGFKſEWNVGQWTGVCTFGCTGCNK
\CÁºQFGCWFKVQTKCUQWKPURGÁÐGURQFGPFQCKPFCFGETGVCTRQTRTC\QPºQ
UWRGTKQTCWOCPQCKPFKURQPKDKNKFCFGFGUGWUDGPUVCPVQUSWCPVQUHQTGO
EQPUKFGTCFQUDCUVCPVGURCTCICTCPVKTQTGUUCTEKOGPVQFQUFCPQUGOCRWTCÁºQ

CTVGUGWRCT¶ITCHQh
#.16%7RTGXÄCKPFCSWGEQPUVCVCFCUKTTGIWNCTKFCFGURTCVKECFCURQT
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243
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UKFGTCFCITCXGCKPHTCÁºQEQOGVKFCRQTOCKQTKCCDUQNWVCFGUGWUOGODTQU

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ECUQCQUFKTKIGPVGUFCUGPVKFCFGUSWGNJGUGLCOLWTKUFKEKQPCFCUCUOGFKFCU
PGEGUU¶TKCUCQCTTGUVQFQUDGPUFGTGURQPU¶XGKULWNICFQUGOFÃDKVQ
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FGTCNG/WPKEÈRKQUKPENWUKXGUWCUGPVKFCFGUHWPFCEKQPCKUGFC#FOKPKUVTCÁºQ
+PFKTGVCRGTOKVKPFQNJGFGVGTOKPCTQDNQSWGKQFCURCTEGNCUQWSWQVCURCTVGU
FGTGEWTUQUVTKDWV¶TKQUDGOEQOQCUWURGPUºQFCVTCPUHGTÄPEKCFGSWCKUSWGT
QWVTQUTGEWTUQUHGFGTCKUSWCPFQECTCEVGTK\CFCCKORTQDKFCFGCFOKPKUVTCVKXC

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%QORGVGCQU6TKDWPCKUFG%QPVCUXGTKſECTGOQEWORTKOGPVQFQUNKOK
VGUKORQUVQU´7PKºQCQU'UVCFQU&(GCQU/WPKEÈRKQURGNC.GKFG4GURQP
UCDKNKFCFG (KUECN
.% P  FGXGPFQ GNGU UGORTG SWG FGVGEVCTGO
KPFÈEKQUFGSWCKUSWGTFQUETKOGUEQPVTCCUſPCPÁCURÕDNKECUVKRKſECFQUPC
.GKPEKGPVKſECTQParquet
&GUVCSWGUG CKPFC Q EQPVTQNG GZGTEKFQ RGNQ 6%7 UQDTG CU FGENCTC
ÁÐGUFQUDGPUGTGPFCUFGRTQRTKGFCFGFCUCWVQTKFCFGUGNGPECFCUPQCTVKIQ
 FC .GK P  L¶ EKVCFCU PQ FGEQTTGT FGUVG VTCDCNJQ RCTC SWG
GUVGUOCPVGPJCOTGIKUVTQRTÎRTKQFGUUCUKPHQTOCÁÐGUGZGTEGPFQQEQPVTQNG
FCNGICNKFCFGGNGIKVKOKFCFGFGUUGUDGPUGTGPFCU
%CDGNJGCKPFCPQUVGTOQUFGUUC.GKCCFQVCTCURTQXKFÄPEKCUKPGTGP
VGU´UUWCUCVTKDWKÁÐGUGUGHQTQECUQCRTGUGPVCTCQ2QFGTEQORGVGPVGUQDTG
KTTGIWNCTKFCFGUQWCDWUQUCRWTCFQUDRWDNKECTRGTKQFKECOGPVGPQ&K¶TKQ
1ſEKCNFC7PKºQRQTGZVTCVQFCFQUGGNGOGPVQUEQPUVCPVGUFCFGENCTCÁºQ
E HQTPGEGT EGTVKFÐGU G KPHQTOCÁÐGU TGSWGTKFCU RQT SWCNSWGT EKFCFºQ RCTC
RTQRQTCÁºQRQRWNCTSWGXKUGCPWNCTCVQNGUKXQCQRCVTKOÏPKQRÕDNKEQQWC
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244
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FG%QPVCURQUUCOCVKPIKTQUQDLGVKXQUCSWGUGRTQRÐGOŒ
1 %QPUGNJGKTQ FGUVCEC CU UGIWKPVGU ICTCPVKCU RCTC SWG CU %QTVGU FG
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++
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%(CTV
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%(CTV8+++
EQPVTCQUTGURQPU¶XGKURQTKPHTCÁÐGUNGICKU
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RCTVKEKRCTFGNKEKVCÁºQRÕDNKECGVE
GCVKRKſECÁºQFQFGUEWORTKOGPVQFGQTFGOGOCPCFCFC%QTVG
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245
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246
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5 CONCLUSÃO

5GOFÕXKFCCEQTTWRÁºQÃWOőE¸PEGTŒSWGEQTTÎKKPUVKVWKÁÐGUFGOQ
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ÁºQCNKOGPVCÁºQVTCDCNJQOQTCFKCUGIWTCPÁCCUUKUVÄPEKCGVEGUVKOWNCPFQ
EQOKUUQQCWOGPVQFCXKQNÄPEKCGFCETKOKPCNKFCFG
2CTC EQODCVGT GUUCU RT¶VKECU EQTTWRVCU PQUUQ QTFGPCOGPVQ LWTÈFKEQ
RQUUWKWOCXCUVCNGIKUNCÁºQFKTGEKQPCFCCGZVKTRCTFC#FOKPKUVTCÁºQ2ÕDNKEC

248
 REVISTA

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EGDGUGCUWCKORQTV¸PEKCPQEQODCVG´EQTTWRÁºQPQUGPVKFQFGRTQRQTEKQ
PCTWOOCKQTEQPVTQNGFCURQNÈVKECURÕDNKECUCLWFCPFQEQPUGSWGPVGOGPVGC
RTQOQÁºQFQUFKTGKVQUUQEKCKU

REFERÊNCIAS
#)7+#47&#.$737'437'/#5/'&'+4152*4 A ad-
ministração pública sob a perspectiva do controle externo.$GNQ*QTK\QPVG
(ÎTWO

249
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Constituição da República Federativa do
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QWV

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JVO #EGUUQGOQWV

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TGIKOG LWTÈFKEQ FQU UGTXKFQTGU RÕDNKEQU EKXKU FC 7PKºQ FCU CWVCTSWKCU G
FCU HWPFCÁÐGU RÕDNKECU HGFGTCKU &K¶TKQ 1ſEKCN FC 7PKºQ $TCUÈNKC &( 
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KPEKUQ ::+ FC %QPUVKVWKÁºQ (GFGTCN KPUVKVWK PQTOCU RCTC NKEKVCÁÐGU G EQP
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250
 REVISTA

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PKUVTC'NNGP)TCEKGLDiário da Justiça&KURQPÈXGN
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