Estado de direito e controle estratégico de contas

Abstract

This work - from an approach of the external control of public administration in charge of the Tribunal de Contas (Court of Accounts), or account control, in the context of modern constitutionalism, which allowed the conclusion that the account control is also created by Law to control the political power -, aims to contribute to the knowledge and reflection on aspects related to the Court of Accounts, as well as the need to keep account control current and develop proactive measures as an strategy to meet effectively and efficiently its primary mission of protecting the public interest in the management of public property and funds.