MULTI-LEVEL GOVERNANCE AND CONTROL OF PUBLIC POLICIES COURTS OF ACCOUNTS AS A METHOD OF RISK IDENTIFICATION AND INDUCTION OF GOOD MANAGEMENT PRACTICES

Authors

• Betieli da Rosa Sauzem Machado
• Chaiene Meira de Oliveira

Abstract

The present study aims to analyze how the Courts of Auditors are acting in the control of public policies within the scope of multilevel governance. Thus, when considering the institutional identity, the constitutional provisions provided for and the history of performance of the Audit Courts, together with the interactions between the State and society, we seek to answer the following question: what are the possibilities of intervention of the Audit Courts in the control of public policies in the context of multilevel governance? To answer the research problem, the deductive approach method was used, as for the procedural method, the monographic method was chosen and the research technique is the bibliographic one. In terms of conclusion, considering that the research is ongoing, the preliminary results point mainly to the decentralization of public policy control systems, enabling adaptation to local realities, the agenda and the public policy cycle as a whole from the planning phase to its execution. In addition, the multilevel governance system offers conditions for the delivery of better results, generating greater efficiency of the public policies under analysis, emphasizing, in this context, the role of audits performed by the Audit Courts.