FAILURE IN THE AUDIT PROCEDURES OF COURTS OF ACCOUNTS AND THE RESPONSIBILITY OF PUBLIC SERVANTS: AN ANALYSIS OF THE CONSEQUENCES OF AUDITS IN PUBLIC CONTRACTS

Abstract

In exercising external control of the Public Administration, the Audit Courts are the bodies responsible for carrying out various supervisory activities over public accounts, mainly to determine the legality of contracting bids. However, when carrying out these functions, there may be situations in which the provision of services occurs incorrectly, leading to the initiation of procedures against individuals and regular situations. This is because the person responsible for the audit should observe all the documentation of the entity being inspected, checking the information received, as these are often outdated files and data, even with the requirement for information to be sent every six months by the public body. Thus, there are hypotheses of failures in audits by the Audit Courts, which cannot be admitted, which is why there is a need to impose a sanction on the person responsible. Therefore, this research aims to analyze the legal consequences of failures in audits of the audit courts and discuss the accountability of public agents, by adopting the bibliographic research methodology with material selected using a qualitative method. The scientific article was prepared through a literature review, presenting a cohesive and coherent text and using technical language aimed at providing legal knowledge about the Court of Auditors' actions.