Limits to the court of auditors' jurisdiction over private companies
DOI:
https://doi.org/10.5335/rjd.v33i2.9474Keywords:
Court of Auditors, Judiciary's jurisdiction, External controls, Combating corruption, Accounting, financial and budgetary supervisionAbstract
Based in a research about the Brazilian Federal Court of Auditors' decisions, the paper reveals that the Court has been adopting restrictive measures against private companies, innovating in its actions, but without any normative change regarding its attributions. Among these measures against private companies and their shareholders are the unavailability of assets, the recovery of damages and the disregard of the legal entity. The article analyzes the Court of Auditors' arguments and discusses whether this innovation is authorized by the Brazilian Federal Constitution or by ordinary legislation and concludes that it is not. It also points out the risks of the Federal Supreme Court's omission to address the issue.
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