The role of courts of accounts in the fight against corruption

Abstract

The exact delimitations of the role of the Federal Court of Accounts in fighting corruption are still under discussion. In its duty to carry out the external control of the Public Administration, the “network of Courts of Accounts”, hand in hand with the legislature, is the eyes of society for the sound management of public funds and policies. Because of its increasingly specialized role - in each part/ context/situation of the complex state activity - the Courts translate for the citizens, in an analytical manner, the adequacy of the administrative freedom of managers regarding the respective suitability of the acts in the strict interest of society.