Borsio Bataglia

In view of the cases of corruption that plague Brazilian democracy, it is essential to have means of preventing, controlling, and punishing corruption. With regard to control, in relation to horizontal accountability mechanisms, there is the Office of the Comptroller General, responsible for controlling the Federal Executive Branch. Through its Federal Internal Control Secretariat, it carries out an inspection program by means of public draws of municipalities, in which auditors analyze in loco the effectiveness of federal government programs in municipalities that have received federal funds. As a result of this inspection, reports containing irregularities found are published on the internet. The objective was to verify the control of corruption through this program and its economic, political, and social effects, comparing reports from municipalities in Minas Gerais and Bahia from 2011 to 2014. This book offers important theoretical elements on the phenomenon of corruption and how to combat it, especially by the CGU. Therefore, it is aimed at anyone interested in probity and transparency who wishes to learn more about studies in these areas.