THE LEGAL-CONSTITUTIONAL NATURE OF THE PUBLIC ADMINISTRATION EXTERNAL CONTROL PROCESS IN BRAZIL AND THE ABSENCE OF STANDARDIZATION / SYSTEMATIZATION OF PROCEDURAL REGULATIONS: TESTS OF A PROCESSUAL UNIFORMIZATION IN THE LIGHT OF ITALIAN, PORTUGUESE AND SP

Abstract

The present article aims to announce the theoretical conditions that lead to a single procedural normative set at national level and demonstrate the need to promote legislative changes in order to achieve the standardization / systematization of procedural regulations in Brazil. In order to achieve the proposed objective, it is relevant to analyze the constitutional legal nature and the fragmentation of procedural rites originating from the profusion of regulatory norms for the exercise of the functions of the Court of Auditors, published by each Brazilian federal entity, as well as to expose the actual and potential problems that are presented in the course of the external control process, above all the non-observance of the principle of legal certainty and the constant disrespect to the constitutional guarantees of the advarsarial sistem and full defense. From this perspective, we will try to demonstrate that the procedural normative standards applicable to the Spanish Court of Auditors, Portuguese Court of Auditors and Corti dei Conti Italiana (which are national and subject to a uniform procedural standard) can be used as a parameter in the analysis of “ procedural”rules governing the operation of the Brazilian Audit Courts (which are not national and subject to procedural rules issued by the federated entities to which they are bound) in the construction of a National Accounts Process Code.