Enunciados de questões e informações de concursos


            Since the Constitution of 1988 no major legal constraints limit the control activities of the Brazilian courts of accounts. The range of control areas is widely defined and the control criteria include traditional legal standards as well as modern criteria of efficiency and effectiveness. Despite TCU's historical burden of bureaucratic procedures it is on its way to cut down low intensive control routines and create new space for more intense forms of investigation and audits. The effort of the TCU to modernise control criteria towards efficiency and effectiveness is certainly a hopeful sign for TCU's capacity for innovation. On the other hand, a policy for the detection of fraud, corruption and misuse of public resource could improve results in a field where Brazilian political system seems to depend on occasional denunciations by the press and civil society. Foreign experience proves that identification of high risk areas and fraud indicators can improve the results in this area.


Internet : <http://www.transparency.org/iacc/9th_ iacc/papers/day4/ws2/d4ws2_bwspeck.html> (with adaptations).


Based on the text above, judge the following item.

TCU is on its way to get rid of its long-lasting bureaucratic past procedure.


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