Possibilities and obstacles for the role of Supreme Audit Institutions in Latin America: Uma análise dos modelos do Chile e do Brasil.

Abstract

The Superior Institutions of Control (ISC), bodies that are part of external control, are essential to
the process of horizontal accountability, a term coined by O’Donnell (1998) to refer to the control
exercised by institutions that corroborate the fight against irregularities and corrupt practices. In public administration. Also according to this author, the new Latin American democracies
have weak mechanisms of institutional control, weakening the accountability network, to which
rulers must frequently submit. Based on this literature, we sought to analyze the models of SAIs
in Latin America, comparing the performance of the Federal Audit Court and the Comptroller
General of the Republic of Chile. In an attempt to understand the performance of these control
bodies, we opted for bibliographic and documentary research and, in order to statistically
analyze the effort engendered in the implementation of supervision, descriptive statistics were
used. Some results show that these institutions need to integrate an accountability network that
connects them to other control bodies so that their actions are effective.