GOMES, Marcelo Barros. Supreme Audit Institutions in search of accountability and performance improvement in regulatory utility agencies. TCU Journal, Brasília, n. 104, p. p. 62–74, 2005. Disponível em: https://revista.tcu.gov.br/ojs/index.php/RTCU/article/view/549. Acesso em: 27 jun. 2025.