As Ouvidorias dos Tribunais de Contas e a aproximação dos controles externo e social na gestão democrática dos recursos públicos no Brasil

Abstract

The Courts of Auditors have a fundamental role in the democratic context, as they are responsible for assisting in the external control of public accounts, done in conjunction with the Legislative Branch and ensure compliance with the law and correct application of the resources of the Treasury in public purposes, as well as the Ombudsman of the Audit Courts, responsible for the approximation between the external control, made by this and social control, carried out by civil society. The general objective of this research is to explore the concepts and forms of external and social control. In relation to the specific objective, it seeks to explain the importance of the approximation of external and social controls, from the role of the Ombudsman in the Audit Courts as instruments of democratic control of public resources in Brazil. The methodology used in this scientific work was the deductive method, based on a qualitative analysis, starting from a broad and general point towards a specific point on the theme addressed, through the critical literature review. As for the final considerations, it remained explored that the Courts of Auditors and the Legislative Power exercise important external control of public resources and services, as well as social control is exercised by citizens, by taking public accounts and tax management and enforcement reports. As for the specific objective, it remained explained that the Ombudsman of the Audit Courts have a fundamental role in the approximation between social control and external control.