As instituições de controle importam? Analisando o impacto das entidades fiscalizadoras superiores e da rede de controle horizontal na corrupção na América Latina.

Abstract

The purpose of this dissertation is to verify or impact the role of the institutions of control against corruption in Latin America. For external control institutions, especially the Higher Audit Institutions: Controllership and Court of Accounting, for its time, was studied as a major phase. Literature is shown to be essential for the construction of the proposed research problem, suggesting that all these institutions constitute an integrated network of horizontal accountability, a fundamental ingredient for controlling corruption. Through the aid of descriptive and inferential statistics, methodological resources used as possible to observe that the SAIs need autonomous audits and that an effective system of regulation, criminal investigation, and transparency of two governmental data, important for the maintenance of public integrity and for achieving a decrease in corruption in the region. To measure these variables, data collected from different banks, such as V-dem, World Justice Project, Transparência Internacional and World Bank, worked statistically in panel format.