Institutional arrangements of the Supreme
Audit Institutions and their relation with the consolidation of democracy

Name: JENIFER LOUZADA MARION

Publication date: 01/04/2019
Advisor:

Namesort descending Role
ROBSON ZUCCOLOTTO Advisor *

Examining board:

Namesort descending Role
LUIZ CLAUDIO LOUZADA Internal Examiner *
ROBSON ZUCCOLOTTO Advisor *
ROGÉRIO ZANON DA SILVEIRA External Examiner *

Summary: Transparency and accountability aimed at a parliamentary or presidentialist democracy searching for approach between society and elected representatives, WHERE Supreme Audit Institutions (SAIs) do a fundamental role. Being one of the forms of control during mandates, Supreme Audit Institutions are organizations that have as one of their purposes the control of those who manage public resources, WHERE they appreciating their acts to support those who will later judge them. There are three main models of SAIs (Westminster, Judicial and Collegiate), in which the institutional choice of countries tends to take into consider the interests to be aim, and the form of government, WHERE they are inserted, influences the options to be done. The present dissertation studies the possibility of association between the institutional designs of the Supreme Audit Institutions and the level of democracy of the countries. As a research hypothesis, it is understood that countries with parliamentary governments have a greater chance of presenting higher levels of democracy than presidentialist countries, and they are more likely to have SAIs helping to consolidate democracy. To obtain the result of the problem, was done a qualitative research, in a documentary type, to identify in which SAI model the countries were inserted and, later, through a quantitative analysis, performed through the techniques of measures of effects, through the Odds Radio and the magnitude of the association, and Chi-Square test, which allowed to respond to the proposed objectives. The results show that democracy has an association with the three variables tested: transparency, accountability and government form. These are fundamental for the consolidation of democracy, and the government form is the one that exerts greater influence. Regarding the Audit Institutions, regardless of the adopted model, all the tests had an association. However, it was found that while transparency is more closely associated with the Collegiate model, variables of accountability and government form have demonstrated in their association tests that countries that opt for non-Collegiate models tend to be more democratic in these issues, being the government form the main.

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