Controle Social, Tribunais de Contas e Jurimetria:

um estudo sobre as denúncias apresentadas ao Tribunal de Contas da União

Abstract

The theme of this work is Social Control through the Courts of Accounts. The object is the complaints presented to the Federal Court of Accounts (TCU). The questions that this study intends to answer are: How are TCU's decisions distributed in relation to the year of the process, the year of the judgment, the duration of the process, the rapporteur and the performance of the Public Ministry? How do these independent variables explain decisions? The objective of the research is to describe and explain the judgments of the complaints presented to the TCU. This work is justified to the extent that the study of law enforcement contributes to the legislative improvement and the planning of audits by the Courts of Accounts through evidence-based risk matrices. This is a quantitative research that uses Jurimetrics, Statistics applied to Law through documentary technique in the TCU jurisprudence session. The objectives are met, since descriptions and an explanatory model are presented.