FROM AUDITING TO SOCIAL CONTROL: THE MULTIPLE ACTION OF CGU IN THE BRAZILIAN DEMOCRACY

The study aims to examine the multiple actions of the Controladoria Geral da Uniao (CGU) within our political system. Initially centralizing the internal control of the Federal Government, recently this body, in addition to defending the legality of the procedures for control, expanded its scope to other functions such as combating corruption, the monitoring of public policies, the promotion of transparency and, as an aspect more innovative, have played an important role in mobilizing civil society, enabling it to exercise the function of social control of the rulers. Thus, the text argues that the role of this organ is more experience in the political history of the country in which the bureaucratic apparatus of the state act with great leadership. But we should emphasize its novelty, arising out of the new democratic context, which is exactly the combination of induction state with a strong connection with society.