Corrupção, accountability e controles: uma análise empírica das ações do tribunal de contas da União e da Controladoria Geral da União, entre os anos de 2005 e 2020.

Abstract

Corruption is a serious problem that affects many countries in the world. Penetrating various social segments, this phenomenon acts in a systemic way both in the public and private spheres, involving and compromising agents and organizations from both sectors. Organizations dedicated to monitoring this problem in the world, such as Transparency International, warn of the increase in cases and the dismantling of policies aimed at combating and controlling it. In the Brazilian case, Transparency International draws attention to the fact that the country has declined in its ranking of perceptions of corruption since 2012. In this context, understanding corruption as a manifestation of the problem of agency loss, and that the performance of State Accountability Institutions can work as an important tool to combat it, the present research aims to investigate to what extent the actions of those Institutions impact the levels of corruption, in the sense that the greater their performance, the lower the levels of corruption. corruption presented. In Brazil, two Accountability Institutions that stand out are the Federal Audit Court (TCU) and the Federal Comptroller General (CGU), responsible, respectively, for the external control and internal control of the Public Administration at the Federal level. Taking these institutions as units of analysis, data and information were collected regarding the control actions carried out between 2005 and 2020. In addition to this information, data were also collected about the number of TCU and CGU servers, their budgets, personnel expenses, and the financial results obtained. After analyzing these data, the results obtained indicated the importance of the agents of these Institutions in the execution of inspections and audits, as types of external and internal control actions, respectively.