WHAT IS THE LEGAL NATURE OF THE COURT OF AUDITORS’ DECISIONS? INFLUENCE IN THE JUDICIAL SCOPE

Abstract

The purpose of this article is to analyze the legal nature of the Court of Auditors' decisions and, consequently, the legal nature of the institution itself. The history of the creation of the ideal of a party responsible for the financial and budgetary control of the State will be observed, from the comparison of French evolution to the due consolidation of the Court of Auditors in Brazil. However, the importance of the legal nature will be studied as an element of influence in the Judiciary system, considering the jurisdiction as one in Brazil. The methodology used was a bibliographical review, reviewing books, scientific journals, articles and the Brazilian legal system itself.