The Audit Court procedures and the adaptability to constitutional procedure model

• Main Author: Martins Tavares Filho, Frank
• Publication Date: 2022
• Format: Article
• Language: por
• Source: Revista Controle (Online)
• Download full: https://revistacontrole.tce.ce.gov.br/index.php/RCDA/article/view/783
• topic: audit courts; external control procedure; constitutional procedure model; external control procedure code; tribunais de contas; processo de controle externo; modelo constitucional de processo; código de processo de controle externo

This paper aims at studying the applicability of the constitutional procedure model throughout the context of external control procedure to check the benefits arising from such applicability. The study approaches, initially, the issue of recognizing the external control procedures in the Brazilian legal system, performing, then, the analysis of the potential impact of constitutional principles of contradictory and the duty to correctly reason the decisions given in procedures under the jurisdiction of Court of Auditors. Moreover, the paper studies the benefit to create a single External Control Procedure statute. The research is based on Brazilian legislation, legal doctrine and applicable jurisprudence. The most significant outcome is the realization that a national guideline and the applicability of constitutional procedure model and its principles would support and give substance regarding the observance of civil rights and liberties through the development of external control procedure, that is, from the investigative proceeding to the final decision.