Federal Court of Accounts: Accountability and External Control in the Democratic Rule of Law

Abstract

This article aims to address the importance of the external control exercised by the Federal Court of Auditors for the realisation of horizontal accountability and the strengthening of democracy in the democratic rule of law. The methodology adopted was bibliographical and documentary research with a qualitative approach carried out in the works of different authors who have addressed the subject in their studies. The former, which is essential to any scientific research, will provide the theoretical and empirical knowledge that will guide the research. With regard to documentary collection, official documents will be used, such as judgements and administrative opinions that are available to the public, which portray the relevance of the issue being presented.From these analyses, it can be concluded that the external control exercised by the TCU can indeed be used as an instrument to strengthen democracy and the effectiveness of horizontal accountability.