Natureza jurídica da atividade de controle pelos Tribunais de Contas

• Ano de defesa: 2022
• Autor(a) principal: Abbud, Wassila Caleiro
• Orientador(a): Cammarosano, Márcio
• Tipo de documento: Tese
• Tipo de acesso: Acesso aberto
• Idioma: por
• Instituição de defesa: Pontifícia Universidade Católica de São Paulo
• Programa de Pós-Graduação: Programa de Estudos Pós-Graduados em Direito
• Departamento: Faculdade de Direito
• País: Brasil
• Palavras-chave em Português: Tribunal de Contas; Controle externo; Administração pública; Natureza jurídica; Função
• Palavras-chave em Inglês: External control; Public administration; Juridical nature; Function; Courts of auditors
• Área do conhecimento CNPq: CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO
• Link de acesso: https://repositorio.pucsp.br/jspui/handle/handle/26012

The present thesis proposes the existence of a juridical category of activity control, whose purpose is specific to the exercise of public expense control in Public Administration, namely the external control function enforced by the Courts of Auditors and in turn substantiated by articles 70 and 75 of Brazilian Federal Constitution of 1988. By means of a historical outline of the constitution, we have demonstrated the Court of Auditors’ development within the Brazilian legal framework, as well as its consolidation and refinement, rendered by the Federal Constitution of 1988. In light of juridical-constitutional principles, we have addressed the premises resulting from the adoption of the Democratic Rule of Law and from the definitions of pivotal juridical concepts for the development of the thesis, such as public interest, powers-duties, juridical theory of separation of Powers, and the classification of governmental functions. Moreover, we have delineated the governmental control activity. Thereafter, we have outlined the juridical-constitutional characteristics of the juridical category of external control as well as the distinctive criteria between controlling and administrative functions. Finally, we have confirmed the hypothesis, proposing the existence of a specific category of controlling function, which may be conceptualised as “the set of powers-duties invested by the Constitution (articles 70 and 75) regarding the exercise of administrative activity control related to public expenditure, with means of verifying its conformity to legality, legitimacy, economicity and informative principles of the controlling function, in sight of the constitutional principle of accountability