O Tribunal de Contas do estado e o controle social como instrumentos de inibição da corrupção

Abstract

This article brings in its study the importance of the State Court of Auditors before society, regarding its function of control and supervision of public management acts. The general objective is to demonstrate the role of the State Court of Auditors and Social Control in inhibiting corruption. This is a qualitative research, because the author sought to analyze, gathering information from the theme addressed, through articles, documents and daily situations experienced in the Court of Auditors. The role of the Court of Auditors is to detect through inspections of public accounts administrative improbities, aiming to prevent the population from suffering negative impacts on the quality of the services offered, such as the scarcity of hospital insums evidenced in the pandemic, in 2020 and 2021. Thus, the population through social control can assist the State Court of Auditors in this inspection, using as a tool the Law on Access to Information, which obliges managers to disclose, in an accessible and clear way, all their administrative acts; through the official agendas and the transparency portal, society can monitor how resources are being applied, in the Municipal Councils, can participate in the elaboration and improvement of public policies.