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Corrupção
6JG+ORQTVCPEGQH#WFKV%QWTVUKP(KIJVKPI%QTTWRVKQP
Marcello Costa e Silva Leite1
RESUMO:
'UVGVTCDCNJQRTGVGPFGFGOQPUVTCTQEWUVQUQEKCNFCEQTTWRÁºQQUGWKORCEVQ
PCGEQPQOKCFQ2CÈUGQEQORTQOGVKOGPVQFCURQNÈVKECURÕDNKECUFKCPVGFG
UWCKPVGTXGPÁºQPGICVKXCPCGHGVKXCÁºQFQU&KTGKVQU5QEKCKU1DLGVKXCCKPFC
GPCNVGEGTCKORQTV¸PEKCFQU6TKDWPCKUFG%QPVCUPQEQODCVG´EQTTWRÁºQPC
#FOKPKUVTCÁºQ2ÕDNKECCRCTVKTFGUGWRQFGTUCPEKQPCVÎTKQ GFCGſE¶EKCFG
UWCUFGEKUÐGUHQTPGEGPFQCQEKFCFºQKPHQTOCÁÐGUPGEGUU¶TKCURCTCSWGGUVG
FGURGTVGRCTCQGZGTEÈEKQFQEQPVTQNGUQEKCN
ABSTRACT:
6JKUUVWF[KPVGPFUVQUJQYVJGUQEKCNEQUVQHEQTTWRVKQPKVUKORCEVQP$TC\KNKCP
GEQPQO[CPFVJGEQOOKVOGPVQHRWDNKERQNKEKGUDGHQTGVJGKTPGICVKXGKPVGT
XGPVKQPKPVJGGZGEWVKQPQH5QEKCN4KIJVU+VCNUQCKOUVQ GORJCUK\GVJGKO
RQTVCPEGQH#WFKV%QWTVUKPſIJVKPIEQTTWRVKQPKPRWDNKECFOKPKUVTCVKQPYKVJ
VJGKTUCPEVKQPKPIRQYGTCPFGHHGEVKXGFGEKUKQPURTQXKFKPIHQTVJGEKVK\GPUVJG
PGGFGFKPHQTOCVKQPHQTVJGKTCYCMGPKPIVQVJGGZGTEKUGQHUQEKCNEQPVTQN
Keywords: #WFKV%QWTV2WDNKE#FOKPKUVTCVKQP%QTTWRVKQP+ORTQDKV[
#PCNKUVCFG%QPVTQNG'ZVGTPQFQ6TKDWPCNFG%QPVCUFQ'UVCFQFQ%GCT¶'URGEKCNKUVCGO)GUVºQ6TKDWV¶TKC
RGNC(CEWNFCFG&CTE[4KDGKTQ$CEJCTGNGO%KÄPEKCU%QPV¶DGKUGGO&KTGKVQRGNC7PKXGTUKFCFGFG(QTVCNG\CŌ70+(14
'OCKNOEUKNXCNGKVG"IOCKNEQO
238
REVISTA
1 INTRODUÇÃO
239
TWRÁºQEQOQUGPFQőQWUQQWCQOKUUºQRGNQCIGPVGRÕDNKEQFQRQFGTSWG
CNGKNJGQWVQTIQWGODWUECFCQDVGPÁºQFGWOCXCPVCIGOKPFGXKFCRCTCUK
QWRCTCVGTEGKTQU=ŗ?Œ1őFGUXKQFGRQFGTGQGPTKSWGEKOGPVQKNÈEKVQUºQGNG
OGPVQUECTCEVGTÈUVKEQUFCEQTTWRÁºQŒ
'PUKPCOCKPFCSWGőQTGIWNCTHWPEKQPCOGPVQFGWOCGEQPQOKCGZK
IG VTCPURCTÄPEKC G GUVCDKNKFCFG ECTCEVGTÈUVKECU FG VQFQ KPEQORCVÈXGKU EQO
RT¶VKECUEQTTWRVCUŒRQKUEQPHQTOGQUCWVQTGUőCCWUÄPEKCFGUUGUGNGOGPVQU
UGTXGFGFGUGUVÈOWNQCVQFCQTFGOFGKPXGUVKOGPVQUSWGUGTºQFKTGEKQPCFQU
CVGTTKVÎTKQUOGPQUEQPVWTDCFQUQSWGGOEQPUGSWÄPEKCEQORTQOGVGT¶Q
ETGUEKOGPVQL¶SWGUGPUKXGNOGPVGFKOKPWÈFQQƀWZQFGECRKVCKUŒ
#FGOCKU EQO C EQPUGSWGPVG FKOKPWKÁºQ FC TGEGKVC VTKDWV¶TKC FKOK
PWGOUGUWDUVCPEKCNOGPVGQUKPXGUVKOGPVQUGORQNÈVKECURÕDNKECUGCTGFKU
VTKDWKÁºQ FG TGPFC ´U ENCUUGU OGPQU HCXQTGEKFCU CWOGPVCPFQ EQO KUUQ C
KPLWUVKÁCUQEKCNGCUVCZCUFGETKOKPCNKFCFG
'UUGSWCFTQFGEQTTWRÁºQKORCEVCEQOQGNGOGPVQNKOKVCFQT´CLWFCKP
VGTPCEKQPCNRQKUÃWOENCTQKPFKECFQTFGSWGQUHWPFQURÕDNKEQUPºQEJGICO
CDGPGſEKCTCSWGNGUCQUSWCKUUGFGUVKPCOFGOQFQSWGSWCPVQOCKQTGUQU
ÈPFKEGUFGEQTTWRÁºQOGPQTGUUGTºQCURQNÈVKECURÕDNKECUFGKORNGOGPVCÁºQ
FQUFKTGKVQUUQEKCKU
)14&+..1CRWF)#4%+##.8'5R
%QOQUGXÄCEQTTWRÁºQCNÃOFGKORGFKTQETGUEKOGPVQGEQPÏOKEQ
ſPCPEGKTQFQ2CÈUVGOQRQFGTFGFGUVTWKTWOCUQEKGFCFGCQFGURTQXÄNCFG
FKTGKVQUEQOQGFWECÁºQUCÕFGCNKOGPVCÁºQVTCDCNJQOQTCFKCUGIWTCPÁC
CUUKUVÄPEKCGVE
4CVKſECUG Q GPVGPFKOGPVQ RTQHGTKFQ RGNQ %QPUGNJGKTQ 4JQNFGP $QVG
NJQFG3WGKTQ\
RCVWCNXKEGRTGUKFGPVGFQ6TKDWPCNFG%QPVCU
FQ'UVCFQFQ%GCT¶PQUGPVKFQFGSWGőCCVKXKFCFGFQU6TKDWPCKUFG%QPVCU
XQNVCFCRCTCQCRTKOQTCOGPVQFCIGUVºQEQOQWOVQFQUWCUCÁÐGUPQSWG
VQECCQEQPVTQNGFCURQNÈVKECURÕDNKECUVGPFGOCRTQOQXGTCKORNGOGPVCÁºQ
ITCFWCNFQUFKTGKVQUUQEKCKUŒ
0GUVG CTVKIQ RCTC GHGKVQU FKF¶VKEQU Q VGTOQ EQTTWRÁºQ UGT¶ WVKNK\CFQ
GOUGPVKFQCORNQUKIPKſECPFQVCODÃOKORTQDKFCFGPºQUGTGUVTKPIKPFQ
CQVGTOQEQTTWRÁºQWVKNK\CFQRGNQ%ÎFKIQ2GPCNEQPſIWTCFQEQOQETKOG
240
REVISTA
8KUCPFQGZRWTICTQUCIGPVGURÕDNKEQUÈORTQDQUFC#FOKPKUVTCÁºQ2Õ
DNKEC C %QPUVKVWKÁºQ (GFGTCN FG GO UGW CTVKIQ h RTGUETGXG
SWGQUCVQUFGKORTQDKFCFGCFOKPKUVTCVKXCNGXCTºQ´UWURGPUºQFQUFKTGKVQU
RQNÈVKEQU´RGTFCFCHWPÁºQRÕDNKEC´KPFKURQPKDKNKFCFGFQUDGPUGCQTGU
UCTEKOGPVQCQGT¶TKQPCHQTOCGITCFCÁºQRTGXKUVCUGONGKUGORTGLWÈ\QFC
CÁºQRGPCNECDÈXGN
+PÕOGTCUUºQCUPQTOCUXQNVCFCUCEQODCVGTRT¶VKECUEQTTWRVCUPC#FOK
PKUVTCÁºQ2ÕDNKECKPENWUKXGCNIWPUFGNCUCPVGTKQTGUCPQUUC%QPUVKVWKÁºQCVWCN
'KUCNIWOCURGTVGPEGPVGUCQPQUUQQTFGPCOGPVQLWTÈFKEQ
Ŗ %ÎFKIQ2GPCN
&GETGVQ.GKP
Ŗ .GKUSWGFGſPGOQUETKOGUFGTGURQPUCDKNKFCFG
.GKP
G&GETGVQNGKP
Ŗ .GKPSWGFKURÐGUQDTGQTGIKOGLWTÈFKEQFQUUGTXKFQ
TGURÕDNKEQUEKXKUFC7PKºQ
Ŗ .GKFG+ORTQDKFCFG#FOKPKUVTCVKXC
.GKP
Ŗ .GK1TI¸PKECFQ6TKDWPCNFG%QPVCUFC7PKºQ
.GKP
Ŗ .GKFG.KEKVCÁÐGUG%QPVTCVQU#FOKPKUVTCVKXQU
.GKP
Ŗ .GKPSWGGUVCDGNGEGCQDTKICVQTKGFCFGFCFGENCTCÁºQ
FGDGPUGTGPFCURCTCQGZGTEÈEKQFGECTIQUGORTGIQUGHWPÁÐGU
PQU2QFGTGU'ZGEWVKXQ.GIKUNCVKXQG,WFKEK¶TKQ
Ŗ .GKP
%TKOGUEQPVTCCU(KPCPÁCU2ÕDNKECU
Ŗ .GKFC(KEJC.KORC
.%PSWGCNVGTQWC.%P
Ŗ #TGEGPVG.GK#PVKEQTTWRÁºQ
.GKP
0CKPUVTWOGPVCNK\CÁºQ
FKTGVCQWKPFKTGVCFGUUCNGIKUNCÁºQFKURÐGUG
FGWOCſIWTCFCOCKUCNVCTGNGX¸PEKCQU6TKDWPCKUFG%QPVCURGTOCPGPVGU
IWCTFKÐGUFQUTGEWTUQURÕDNKEQUCQUSWCKUEQORGVGVCODÃOCRNKECTUCPÁÐGU
´SWGNGUSWGECWUCTGORTGLWÈ\QCQGT¶TKQQWEQNQECTGOZGSWGQURTKPEÈRKQU
FC#FOKPKUVTCÁºQ2ÕDNKEC
+PUGTKWPQ6ÈVWNQ:+FQ%ÎFKIQ2GPCN
&QU%TKOGUEQPVTCC#FOKPKUVTCÁºQ2ÕDNKECQ%CRÈVWNQ+8TGHGTGPVG
CQUETKOGUEQOGVKFQUEQPVTCCU(KPCPÁCU2ÕDNKECU
241
4 A IMPORTÂNCIA DOS TRIBUNAIS DE CONTAS NO COMBATE À CORRUPÇÃO
¦TIºQUFGGPXGTICFWTCEQPUVKVWEKQPCNEWLCUCVTKDWKÁÐGUUºQQGZGTEÈ
EKQFQEQPVTQNGGZVGTPQUQDTGQU'PVGUFC(GFGTCÁºQRQTOGKQFGſUECNK\C
ÁÐGUEQPV¶DKNſPCPEGKTCQTÁCOGPV¶TKCQRGTCEKQPCNGRCVTKOQPKCNQU6TKDW
PCKUFG%QPVCUXKUCOICTCPVKT´UQEKGFCFGCTGIWNCTGGHGVKXCCRNKECÁºQFQU
TGEWTUQURÕDNKEQU
0QECUQFQ6TKDWPCNFG%QPVCUFC7PKºQ
6%7UWCUCVTKDWKÁÐGUGUVºQ
FGUVCECFCUPQU
QP\GKPEKUQUSWGEQORÐGOQCTVKIQFGPQUUC%CTVC
/CIPC
0QKPEKUQ+VGOUGCCRTGEKCÁºQFCUEQPVCUFQ2TGUKFGPVGFC4GRÕDNK
EC OGFKCPVG RCTGEGT RTÃXKQ EQPENWUKXQ SWG FGXGT¶ UGT GNCDQTCFQ GO
UGUUGPVCFKCUCEQPVCTFGUGWTGEGDKOGPVQ
1KPEKUQ++őF¶VQVCNCWVQPQOKCRCTCQ6%7LWNICTŌGCIQTCRGTEGDC
SWGQXGTDQÃŎLWNICTŏŌGPºQŎCRTGEKCTŏŌCUEQPVCUFQUCFOKPKUVTCFQTGUG
FGOCKUTGURQPU¶XGKURQTFKPJGKTQUDGPUGXCNQTGURÕDNKEQUFCCFOKPKUVTCÁºQ
=ŗ?Œ
.'0<#R
+ORQTVCPVGFGUVCECTSWGPQ¸ODKVQFCUCVTKDWKÁÐGUEQPHGTKFCURGNQKP
EKUQ+++QUTGIKUVTQUFGCVQUFGCFOKUUºQEQPEGUUÐGUFGCRQUGPVCFQTKCUTGHQT
OCUGRGPUÐGURQFGUGCRNKECTC5ÕOWNCPFQ5WRTGOQ6TKDWPCN(GFGTCN
Ō56(UGIWPFQCSWCNőQ6TKDWPCNFG%QPVCUPQGZGTEÈEKQFGUWCUCVTKDWKÁÐGU
RQFGCRTGEKCTCEQPUVKVWEKQPCNKFCFGFCUNGKUGFQUCVQUFQ2QFGT2ÕDNKEQŒ
+UUQUKIPKſECFK\GTSWGQU6TKDWPCKUFG%QPVCUGODQTCPºQFGVGPJCO
EQORGVÄPEKCRCTCFGENCTCTCKPEQPUVKVWEKQPCNKFCFGFCUNGKUQWFQUCVQUPQTOC
VKXQUGOCDUVTCVQRQKUGUUCRTGTTQICVKXCÃFQ56(RQFGTºQPQECUQEQPETGVQ
TGEQPJGEGTCFGUEQPHQTOKFCFGHQTOCNQWOCVGTKCNFGPQTOCULWTÈFKECUKPEQO
RCVÈXGKUEQOCOCPKHGUVCÁºQEQPUVKVWKPVGQTKIKP¶TKC
$7.15R
8GTKſECUGSWGPCXKCKPEKFGPVCNGZKUVGCRQUUKDKNKFCFGFGQU6TKDWPCKU
FG%QPVCUFGKZCTGOFGRTQEGFGTCNIWOCVQRQTEQPUKFGT¶NQKPEQPUVKVWEKQPCN
DGOEQOQUWUVCTCSWGNGURTCVKECFQUFGCEQTFQEQONGKURQTGNGUVKFCUEQOQ
KPEQPUVKVWEKQPCKU
0QU KPEKUQU +8 8 G 8+ CKPFC FQ CTVKIQ EQPUVKVWEKQPCN UWRTCEKVCFQ
EQPUVCVCUGCHWPÁºQſUECNK\CFQTCFCU%QTVGUFG%QPVCURQTOGKQFCSWCNTG
CNK\COſUECNK\CÁÐGUKPURGÁÐGUGCWFKVQTKCULWPVQ´UWPKFCFGUCFOKPKUVTCVKXCU
FQU2QFGTGU.GIKUNCVKXQ'ZGEWVKXQ,WFKEK¶TKQGFGOCKUGPVKFCFGU
242
REVISTA
&GUVCECOUGRQTſOCUHWPÁÐGUUCPEKQPCVÎTKCU
KPEKUQ8+++GEQTTGVK
XCU
KPEKUQU+:G:SWGUºQFGUGPXQNXKFCURGNQU6TKDWPCKUFG%QPVCURCTCIC
TCPVKTQEWORTKOGPVQFGUWCUCVTKDWKÁÐGU
(746#&1R
2QFGT5CPEKQPCVÎTKQ
+PHGNK\OGPVGC#FOKPKUVTCÁºQ2ÕDNKECFGRCTCUGEQOHTGSWÄPEKCEQO
HTCWFGU EQPNWKQU FGENCTCÁÐGU HCNUCU DCNCPÁQU őOCSWKCFQUŒ FQEWOGPVQU
HCNUKſECFQU RTQFWVQU HCNUKſECFQU EQPVTCDCPFGCFQU QW FG őUGIWPFC OºQŒ
QDTCUGZGEWVCFCUGOFGUEQPHQTOKFCFGEQOQRTQLGVQD¶UKEQGOWKVQUQWVTQU
CVQUEQPFGP¶XGKU
0+'$7*4R
2CTCEQPVGTGUUGUGQWVTQUFGUOCPFQUEQPVTCC#FOKPKUVTCÁºQ2ÕDNKEC
C%QPUVKVWKÁºQ(GFGTCNFGPQCTVKPEKUQ8+++hEQPHGTKWNGIK
VKOKFCFGCQ6TKDWPCNFG%QPVCUFC7PKºQRCTCCRNKECTUCPÁÐGUFGPVTGGNCU
OWNVCUGCFGVGTOKPCÁºQFGTGUUCTEKOGPVQFGFCPQUECWUCFQUCQGT¶TKQ
#FKOGPUºQFQRQFGTEQPHGTKFQCQ6%7RCTCCRTGEKCTGGOKVKTRCTGEGT
RTÃXKQUQDTGCUEQPVCUFGWOEJGHGFGIQXGTPQÃGPQTOGRQFGPFQGPUGLCT
CVà C UWC FGUVKVWKÁºQ FQ ECTIQ ECUQ Q %QPITGUUQ 0CEKQPCN Ō DCUGCFQ GO
FGUCRTQXCÁºQFQRCTGEGTFQ6%7ŌTGRTQXGCUEQPVCUFQ2TGUKFGPVGFC4G
RÕDNKECGPVGPFGPFQEQPſIWTCFQQETKOGFGTGURQPUCDKNKFCFGPQUVGTOQUFC
.GKP
1WVTQKORQTVCPVGRQFGTUCPEKQPCVÎTKQFGRQUKVCFQPCUOºQUFC%QTVG
FG%QPVCU(GFGTCNFGCEQTFQEQO/¶TEKC$KVVGPEQWTVFC%QUVC
ÃQ
SWGNJGRGTOKVGőUCPEKQPCTEQOCKPGNGIKDKNKFCFGCSWCNSWGTECTIQRÕDNKEQ
GOHCEGFGLWNICOGPVQRGNCKTTGIWNCTKFCFGFCUEQPVCU
CTVKPEKUQ++FC
%(GCTVKPEKUQ+CNÈPGCIFC.%PŒ
# .GK 1TI¸PKEC FQ 6TKDWPCN FG %QPVCU FC 7PKºQ Ō .16%7 P
ŌRGTOKVGCGUUC%QTVGFGVGTOKPCTECWVGNCTOGPVGQCHCUVCOGP
VQFGTGURQPU¶XGNSWGGUVGLCUGPFQſUECNK\CFQGFKſEWNVGQWTGVCTFGCTGCNK
\CÁºQFGCWFKVQTKCUQWKPURGÁÐGURQFGPFQCKPFCFGETGVCTRQTRTC\QPºQ
UWRGTKQTCWOCPQCKPFKURQPKDKNKFCFGFGUGWUDGPUVCPVQUSWCPVQUHQTGO
EQPUKFGTCFQUDCUVCPVGURCTCICTCPVKTQTGUUCTEKOGPVQFQUFCPQUGOCRWTCÁºQ
CTVGUGWRCT¶ITCHQh
#.16%7RTGXÄCKPFCSWGEQPUVCVCFCUKTTGIWNCTKFCFGURTCVKECFCURQT
CWVQTKFCFGU EQORGVGPVGU Q TGURQPU¶XGN ſSWG KPCDKNKVCFQ RQT WO RGTÈQFQ
243
SWGXCTKGFG
EKPEQC
QKVQCPQURCTCQGZGTEÈEKQFGECTIQGOEQOKUUºQ
QWHWPÁºQFGEQPſCPÁCPQ¸ODKVQFC#FOKPKUVTCÁºQ2ÕDNKECECUQUGLCEQP
UKFGTCFCITCXGCKPHTCÁºQEQOGVKFCRQTOCKQTKCCDUQNWVCFGUGWUOGODTQU
CTV
&GPVTQ FG UGW RQFGT UCPEKQPCVÎTKQ Q 6%7 RQFGT¶ RQT KPVGTOÃFKQ
FQ/KPKUVÃTKQ2ÕDNKEQUQNKEKVCT´#FXQECEKC)GTCNFC7PKºQQWEQPHQTOGQ
ECUQCQUFKTKIGPVGUFCUGPVKFCFGUSWGNJGUGLCOLWTKUFKEKQPCFCUCUOGFKFCU
PGEGUU¶TKCUCQCTTGUVQFQUDGPUFGTGURQPU¶XGKULWNICFQUGOFÃDKVQ
CTV
FC.16%7
+ORQTVCPVGTGUUCNVCTC.GKP
CTVKPEKUQ+8SWGCVTKDWKCQ
6%7CſUECNK\CÁºQFQUTGEWTUQUHGFGTCKUCRNKECFQURGNQU'UVCFQU&KUVTKVQ(G
FGTCNG/WPKEÈRKQUKPENWUKXGUWCUGPVKFCFGUHWPFCEKQPCKUGFC#FOKPKUVTCÁºQ
+PFKTGVCRGTOKVKPFQNJGFGVGTOKPCTQDNQSWGKQFCURCTEGNCUQWSWQVCURCTVGU
FGTGEWTUQUVTKDWV¶TKQUDGOEQOQCUWURGPUºQFCVTCPUHGTÄPEKCFGSWCKUSWGT
QWVTQUTGEWTUQUHGFGTCKUSWCPFQECTCEVGTK\CFCCKORTQDKFCFGCFOKPKUVTCVKXC
%156#
%QORGVGCQU6TKDWPCKUFG%QPVCUXGTKſECTGOQEWORTKOGPVQFQUNKOK
VGUKORQUVQU´7PKºQCQU'UVCFQU&(GCQU/WPKEÈRKQURGNC.GKFG4GURQP
UCDKNKFCFG (KUECN
.% P FGXGPFQ GNGU UGORTG SWG FGVGEVCTGO
KPFÈEKQUFGSWCKUSWGTFQUETKOGUEQPVTCCUſPCPÁCURÕDNKECUVKRKſECFQUPC
.GKPEKGPVKſECTQParquet
&GUVCSWGUG CKPFC Q EQPVTQNG GZGTEKFQ RGNQ 6%7 UQDTG CU FGENCTC
ÁÐGUFQUDGPUGTGPFCUFGRTQRTKGFCFGFCUCWVQTKFCFGUGNGPECFCUPQCTVKIQ
FC .GK P L¶ EKVCFCU PQ FGEQTTGT FGUVG VTCDCNJQ RCTC SWG
GUVGUOCPVGPJCOTGIKUVTQRTÎRTKQFGUUCUKPHQTOCÁÐGUGZGTEGPFQQEQPVTQNG
FCNGICNKFCFGGNGIKVKOKFCFGFGUUGUDGPUGTGPFCU
%CDGNJGCKPFCPQUVGTOQUFGUUC.GKCCFQVCTCURTQXKFÄPEKCUKPGTGP
VGU´UUWCUCVTKDWKÁÐGUGUGHQTQECUQCRTGUGPVCTCQ2QFGTEQORGVGPVGUQDTG
KTTGIWNCTKFCFGUQWCDWUQUCRWTCFQUDRWDNKECTRGTKQFKECOGPVGPQ&K¶TKQ
1ſEKCNFC7PKºQRQTGZVTCVQFCFQUGGNGOGPVQUEQPUVCPVGUFCFGENCTCÁºQ
E HQTPGEGT EGTVKFÐGU G KPHQTOCÁÐGU TGSWGTKFCU RQT SWCNSWGT EKFCFºQ RCTC
RTQRQTCÁºQRQRWNCTSWGXKUGCPWNCTCVQNGUKXQCQRCVTKOÏPKQRÕDNKEQQWC
OQTCNKFCFGCFOKPKUVTCVKXC
%QOQ HQK XKUVQ Q RQFGT UCPEKQPCVÎTKQ EQPHGTKFQ ´U %QTVGU FG %QPVCU
RGNC%QPUVKVWKÁºQ(GFGTCNGRGNCU%QPUVKVWKÁÐGU'UVCFWCKU&KUVTKVCN
2QFGT&G
EQTTGPVGÃDCUVCPVGCORNQKPVGTHGTKPFQFKTGVCOGPVGPCCVWCÁºQFQIGUVQTRÕ
244
REVISTA
DNKEQGPQHWPEKQPCOGPVQFQ'PVG2ÕDNKEQŌPQSWGUGTGHGTGCVTCPUHGTÄPEKCU
FGTGEWTUQUŌUGPFQWOKPUVTWOGPVQKPFKURGPU¶XGNRCTCQEWORTKOGPVQFG
UWCOKUUºQKPUVKVWEKQPCNFGICTCPVKTCTGIWNCTWVKNK\CÁºQFQUTGEWTUQURÕDNKEQU
'ſE¶EKCFGUWCUFGEKUÐGU
2CTCQXKEGRTGUKFGPVGFQ6TKDWPCNFG%QPVCUFQ'UVCFQFQ/CTCPJºQ
%QPUGNJGKTQ,QUÃFG4KDCOCT%CNFCU(WTVCFQ
RőUºQFKXGTUQU
QUKPUVKVWVQULWTÈFKEQUSWGQRGTCOPQUGPVKFQFGSWGCUFGEKUÐGUFQ6TKDWPCN
FG%QPVCURQUUCOCVKPIKTQUQDLGVKXQUCSWGUGRTQRÐGOŒ
1 %QPUGNJGKTQ FGUVCEC CU UGIWKPVGU ICTCPVKCU RCTC SWG CU %QTVGU FG
%QPVCUVGPJCOGſE¶EKCGOUWCUFGEKUÐGU
CCKPFGENKPCDKNKFCFGFQRCTGEGTRTÃXKQPQLWNICOGPVQFCUEQPVCUFG
IQXGTPQRGNQ2CTNCOGPVQ
%(CTV+
DCGZENWUKXKFCFGPQLWNICOGPVQFCUEQPVCUFGIGUVºQ
%(CTV
++
ECEQORWNUQTKGFCFGFCCRTGEKCÁºQFCNGICNKFCFGFGCVQFGCF
OKUUºQFGRGUUQCNCRQUGPVCFQTKCTGHQTOCQWRGPUºQ
%(CTV
+++
FCECRCEKFCFGUCPEKQPCVÎTKCSWGRQUUKDKNKVCCCRNKECÁºQFKTGVC
FCURGPCURTGXKUVCUPCTGURGEVKXCNGKQTI¸PKEC
%(CTV8+++
EQPVTCQUTGURQPU¶XGKURQTKPHTCÁÐGUNGICKU
OWNVCKPCDKNKVCÁºQ
RCTC GZGTEGT HWPÁºQ RÕDNKEC FGENCTCÁºQ FG KPKFQPGKFCFG RCTC
RCTVKEKRCTFGNKEKVCÁºQRÕDNKECGVE
GCVKRKſECÁºQFQFGUEWORTKOGPVQFGQTFGOGOCPCFCFC%QTVG
FG%QPVCUEQOQcrime de desobediênciaQWRTGXCTKECÁºQEQP
HQTOGQECUQ
HCGZGEWVKXKFCFGLWFKEKCNFCUFGEKUÐGUSWGKORWVCOFÃDKVQQW
CRNKECOOWNVC
%(CTVh
ICKPGNGIKDKNKFCFGRQTTGLGKÁºQFGEQPVCU
JCVKRKſECÁºQEQOQinfração penal, ato de improbidade admi-
nistrativa ou crime de responsabilidade de diversas condutas
RCUUÈXGKUFGUGTGOFGVGEVCFCUPQ¸ODKVQFGUWCCVWCÁºQ
ITKHQU
FQCWVQT
#RTKOGKTCFCUICTCPVKCUEKVCFCUCEKOCRGNQCWVQTÃCEGTECFCKPFG
245
ENKPCDKNKFCFGFQRCTGEGTRTÃXKQPQLWNICOGPVQFCUEQPVCUFQ2TGUKFGPVGFC
4GRÕDNKECPCSWCNOGPEKQPCGOUWCQDTC2TQEGUUQGGſE¶EKCFQU6TKDWPCKU
de Contas C FGEKUºQ FQ 56( PQ LWNICOGPVQ FC #&+ P 5% QECUKºQ
GOSWGGUUC%QTVG5WRTGOCCſTOQWőKORTGUEKPFÈXGNQRCTGEGTRTÃXKQFQ
6TKDWPCNFG%QPVCUPQLWNICOGPVQFCUEQPVCUFGIQXGTPQRGNQ2CTNCOGPVQŒ
#EGTECFQKVGOőDŒQDUGTXCQOGODTQFC%QTVG'UVCFWCNSWGCNÃOFG
LWNICT CU EQPVCU FQU CFOKPKUVTCFQTGU G FGOCKU TGURQPU¶XGKU RQT FKPJGKTQU
DGPUGXCNQTGURÕDKEQUGCUEQPVCUFCSWGNGUSWGFGTGOECWUC´RGTFCGZVTC
XKQQWQWVTCKTTGIWNCTKFCFGFGSWGTGUWNVGRTGLWÈ\QCQGT¶TKQQ6TKDWPCNFG
%QPVCUGPXKCT¶´,WUVKÁC'NGKVQTCNWOCTGNCÁºQEQOQUPQOGUFQUTGURQPU¶
XGKUSWGVKXGTGOUWCUEQPVCULWNICFCUKTTGIWNCTGU
+ORQTVCPVGTGIKUVTCTSWGCEQORGVÄPEKCGZENWUKXCRCTCFGENCTCTCKPGNG
IKDKNKFCFGFGUUGUQTFGPCFQTGUFGFGURGUCUEWLCUEQPVCUHQTGOTGLGKVCFCURQT
KTTGIWNCTKFCFGKPUCP¶XGNSWGEQPſIWTGCVQFQNQUQFGKORTQDKFCFGCFOKPKU
VTCVKXCÃFC,WUVKÁC'NGKVQTCN
.%PCTVKPEKUQ+CNÈPGCI
0QKPVWKVQ FGEQPHGTKT GſE¶EKC ´CVTKDWKÁºQ EQPUVKVWEKQPCN FCU%QTVGU
FG %QPVCU GO CRTGEKCT C NGICNKFCFG FG CVQU FG CFOKUUºQ FG RGUUQCN CRQ
UGPVCFQTKCTGHQTOCQWRGPUºQQ5WRTGOQ6TKDWPCN(GFGTCNGFKVQWC5ÕOWNC
PPQUGIWKPVGVGQTő#TGXQICÁºQQWCPWNCÁºQRGNQ2QFGT'ZGEWVKXQFG
CRQUGPVCFQTKCQWSWCNSWGTQWVTQCVQCRTQXCFQRGNQ6TKDWPCNFG%QPVCUPºQ
RTQFW\GHGKVQUCPVGUFGCRTQXCFCRQTCSWGNG6TKDWPCNTGUUCNXCFCCEQORG
VÄPEKCTGXKUQTCFQ,WFKEK¶TKQŒ
6WVGNCPFQQEWORTKOGPVQFCGOKUUºQFGQTFGOGOCPCFCFQ6TKDWPCN
FG %QPVCU C LWTKUFKEKQPCFQ XI C GZRGFKÁºQ FG OGFKFC ECWVGNCT RQFGUG
EQPUKFGTCTEQOQETKOGFGFGUQDGFKÄPEKC
CTV%2QWRTGXCTKECÁºQ
CTV
%2QUGWPºQCECVCOGPVQ
6QFCXKCEQPHQTOGRTGNGEKQPC,QUÃFG4KDCOCT%CNFCU(WTVCFQ
R őEQOQ UG EWKFC FG ETKOG FG OGPQT RQVGPEKCN QHGPUKXQ
.GK P
CTVFGUECDGGORTKPEÈRKQCRTKUºQGOƀCITCPVGŒPQUETKOGU
#TV%24GVCTFCTQWFGKZCTFGRTCVKECTKPFGXKFCOGPVGCVQFGQHÈEKQQWRTCVKE¶NQEQPVTCFKURQUKÁºQ
GZRTGUUCFGNGKRCTCUCVKUHC\GTKPVGTGUUGQWUGPVKOGPVQRGUUQCN2GPCFGVGPÁºQFGVTÄUOGUGUCWOCPQGOWNVC
#TVFC.GKP
&KURÐGUQDTGQU,WK\CFQU'URGEKCKU%ÈXGKUG%TKOKPCKU%QPUKFGTCOUGKPHTCÁÐGU
RGPCKUFGOGPQTRQVGPEKCNQHGPUKXQRCTCQUGHGKVQUFGUVC.GKCUEQPVTCXGPÁÐGURGPCKUGQUETKOGUCSWGCNGKEQOKPG
RGPCO¶ZKOCPºQUWRGTKQTC
FQKUCPQUEWOWNCFCQWPºQEQOOWNVC
4GFCÁºQFCFCRGNC.GKPFG
246
REVISTA
EKVCFQUCEKOC
2TQVGIGPFQ C GſE¶EKC FCU UCPÁÐGU CRNKECFCU RGNCU %QTVGU FG %QPVCU C
%QPUVKVWKÁºQGOUGWCTVKIQhICTCPVGNJGUCEQPFKÁºQFGVÈVWNQGZGEWVKXQ
5GIWPFQ7DKTCVCP#IWKCT
RőSWCPFQQ6TKDWPCN=FG%QP
VCU?EQPFGPCFGVGTOKPCFQTGURQPU¶XGNCQRCICOGPVQFGFÃDKVQGQWOWNVC
PºQJ¶PGEGUUKFCFGFGUGTGFKUEWVKTPQ¸ODKVQFQ2QFGT,WFKEK¶TKQCEGTVG\C
FCNKSWKFG\FCFÈXKFCŒRQKUUGIWPFQQTGHGTKFQCWVQTDCUVCőSWGUGFÄKPÈ
EKQCQRTQEGUUQFGGZGEWÁºQUGPFQFGUPGEGUU¶TKCRQTVCPVQCKPUETKÁºQFQ
TGURQPU¶XGNGOFÈXKFCCVKXCŒ
+ORQTVCPVÈUUKOC C QDUGTXCÁºQ HGKVC RGNQ EQPUGNJGKTQ FQ 6%' FQ /C
TCPJºQ CQ TGUUCNVCT SWG Ō QU VKRQU RTGXKUVQU PQ %ÎFKIQ 2GPCN PQU CTV
RGEWNCVQCTV
GORTGIQKTTGIWNCTFGXGTDCUQWTGPFCURÕDNKECUCTV
RTGXCTKECÁºQCTV
GZGTEÈEKQHWPEKQPCNKNGICNOGPVGCPVGEKRCFQQWRTQ
NQPICFQCTV
FGUQDGFKÄPEKCDGOEQOQQUETKOGURTGXKUVQUEQPVTC´U
ſPCPÁCURÕDNKECU
CTVU#C*VCODÃOFQ%ÎFKIQ2GPCNQUETKOGU
RTGXKUVQUPC.GKP
CTVUCGQUETKOGUFGTGURQPUCDKNK
FCFGU RTGXKUVQU PQ CTV FQ FQ &GETGVQ.GK P FKTGEKQPCFQU CQU
2TGHGKVQU/WPKEKRCKUŌUºQEQPFWVCURCUUÈXGKUFGUGTGOFGVGEVCFCUPQ¸ODKVQ
FGCVWCÁºQFQ6TKDWPCNFG%QPVCUFC7PKºQ
1UCVQUFGKORTQDKFCFGCFOKPKUVTCVKXCEWLCUEQPFWVCUGUVºQFGUETKVCU
PQUCTVUGFC.GKPQUETKOGUFGTGURQPUCDKNKFCFGRTG
XKUVQUPQUCTVUGFQ&GETGVQ.GKPGPQUCTVU88+G
8++GFC.GKPUºQVCODÃORCUUÈXGKUFGFGVGEÁºQRGNQ
6%7
(746#&1,R
4GUUCNVGUGSWGCRGUCTFCUFGEKUÐGUFQU6TKDWPCKUFG%QPVCUPºQXKP
EWNCTGOCCVWCÁºQFQUWLGKVQCVKXQFCCÁºQEKXKNFGKORTQDKFCFGCFOKPKUVTC
VKXC GUVCU FGXGO UGT QDLGVQ FG CP¶NKUG ETÈVKEC FQ /KPKUVÃTKQ 2ÕDNKEQ G FQU
FGOCKUEQNGIKVKOCFQURCTCSWGUGLCCRWTCFCCEQPſIWTCÁºQFGCVQFGKORTQ
DKFCFGCFOKPKUVTCVKXCPCUKTTGIWNCTKFCFGUCRQPVCFCURGNCU%QTVGUFG%QPVCU
2#<<#).+0+(+.*1RG
1WVTQ KORQTVCPVÈUUKOQ RQFGT EQPHGTKFQ ´ %QTVG FG %QPVCU (GFGTCN
RGNQ56(HQKQECWVGNCTTGEQPJGEKFQRQTOGKQFQLWNICOGPVQFQ/5
&(FCTGNCVQTKCFC/KPKUVTC'NNGP)TCEKGPQUVGTOQUCUGIWKTin verbis
247
%+#&'+0564711URCTVKEKRCPVGUFGNKEKVCÁºQVÄOFK
TGKVQ´ſGNQDUGTX¸PEKCFQRTQEGFKOGPVQGUVCDGNGEKFQPCNGKG
RQFGOKORWIP¶NQCFOKPKUVTCVKXCQWLWFKEKCNOGPVG2TGNKOKPCT
FGKNGIKVKOKFCFGCVKXCTGLGKVCFC+PGZKUVÄPEKCFGFKTGKVQNÈSWK
FQ G EGTVQ 1 6TKDWPCN FG %QPVCU FC 7PKºQ VGO EQORGVÄPEKC
RCTC ſUECNK\CT RTQEGFKOGPVQU FG NKEKVCÁºQ FGVGTOKPCT UWURGP
UºQECWVGNCT
CTVKIQUGhGFC.GKPGZC
OKPCTGFKVCKUFGNKEKVCÁºQRWDNKECFQUGPQUVGTOQUFQCTV
FQUGW4GIKOGPVQ+PVGTPQRQUUWKNGIKVKOKFCFGRCTCCGZRGFKÁºQ
FGOGFKFCUECWVGNCTGURCTCRTGXGPKTNGUºQCQGT¶TKQGICTCPVKTC
GHGVKXKFCFGFGUWCUFGEKUÐGU#FGEKUºQGPEQPVTCUGHWPFC
OGPVCFCPQUFQEWOGPVQUCEQUVCFQUCQUCWVQUFC4GRTGUGPVCÁºQ
GPCNGIKUNCÁºQCRNKE¶XGN8KQNCÁºQCQEQPVTCFKVÎTKQGHCNVCFG
KPUVTWÁºQPºQECTCEVGTK\CFCU&GPGICFCCQTFGO
2GTEGDGUGFQLWNICFQCEKOCCRTGQEWRCÁºQFQ56(GOFCTGHGVKXKFC
FG´UOGFKFCUECWVGNCTGUGZRGFKFCURGNQU6TKDWPCKUFG%QPVCUPQKPVWKVQFG
TGUIWCTFCTQGT¶TKQEQPVTCSWCKUSWGTNGUÐGU
%QPUVCVCUGCGſE¶EKCFCUFGEKUÐGURTQHGTKFCURGNQU6TKDWPCKUFG%QP
VCUGOXKTVWFGFCICTCPVKCSWGNJGUUºQEQPHGTKFCURGNC%QPUVKVWKÁºQ(GFGTCN
FGRGNCNGIKUNCÁºQKPHTCEQPUVKVWEKQPCNDGOEQOQRGNCLWTKURTWFÄPEKC
FQ5WRTGOQ6TKDWPCN(GFGTCNCRTGUGPVCPFQUGRQTVCPVQVCNICTCPVKCEQPFK
ÁºQsine qua non RCTCQDQOHWPEKQPCOGPVQFCU%QTVGUFG%QPVCUGEQPUG
SWGPVGOGPVGRCTCCRTQVGÁºQFCres pública
%QOKUUQFGHGPFGUGCKPFCSWGEQODCVGPFQCEQTTWRÁºQQU6TKDWPCKU
FG%QPVCUGUVºQCLWFCPFQCCUUGIWTCTCKORNGOGPVCÁºQFQUFKTGKVQUUQEKCKU
5 CONCLUSÃO
5GOFÕXKFCCEQTTWRÁºQÃWOőE¸PEGTŒSWGEQTTÎKKPUVKVWKÁÐGUFGOQ
ET¶VKECUECWUCPFQUÃTKQURTGLWÈ\QU´UQEKGFCFGPCOGFKFCGOSWGKORGFGQ
EKFCFºQFGWUWHTWKTQUFKTGKVQUSWGNJGUºQNGIÈVKOQUVCKUEQOQUCÕFGGFWEC
ÁºQCNKOGPVCÁºQVTCDCNJQOQTCFKCUGIWTCPÁCCUUKUVÄPEKCGVEGUVKOWNCPFQ
EQOKUUQQCWOGPVQFCXKQNÄPEKCGFCETKOKPCNKFCFG
2CTC EQODCVGT GUUCU RT¶VKECU EQTTWRVCU PQUUQ QTFGPCOGPVQ LWTÈFKEQ
RQUUWKWOCXCUVCNGIKUNCÁºQFKTGEKQPCFCCGZVKTRCTFC#FOKPKUVTCÁºQ2ÕDNKEC
248
REVISTA
CIGPVGUÈORTQDQUKORQPFQNJGUUCPÁÐGUPQUGPVKFQFGTGUICVCTCOQTCNKFCFG
CFOKPKUVTCVKXCGCLWFCTPCKORNGOGPVCÁºQFQUFKTGKVQUUQEKCKU
0CKPUVTWOGPVCNK\CÁºQFGUUCUPQTOCUVGOQUKPUVKVWKÁÐGUDGOGUVTWVWTC
FCUNGIKVKOCFCUGRQVGPEKCNOGPVGRTGRCTCFCURCTCEWORTKTCOKUUºQFGCUUGIW
TCTCEQTTGVCCRNKECÁºQFQUTGEWTUQURÕDNKEQUCGZGORNQFCU%QTVGUFG%QPVCU
%QPUVCVCUG C KORQTV¸PEKC FQU 6TKDWPCKU FG %QPVCU PQ TGUICVG FC OQ
TCNKFCFGCFOKPKUVTCVKXCSWCPFQUGXGTKſECSWGŌCNÃOFQ GZGTEÈEKQFGUWCU
CVTKDWKÁÐGUEQPUVKVWEKQPCKUŌGUVCU%QTVGUEQNCDQTCOEQOQUFGOCKU2QFGTGUG
EQOQ/KPKUVÃTKQ2ÕDNKEQRCTCCEQPUGEWÁºQFGUUGQDLGVKXQ5GPºQXGLCOUG
CUCVKXKFCFGUSWGFGUGPXQNXGO
CCWZKNKCOQ.GIKUNCVKXQ
VCTGHCCVTKDWÈFCRGNC%QPUVKVWKÁºQ(GFGTCNFG
CTV
D CVWCO PC GUHGTC CFOKPKUVTCVKXC FG VQFQU QU 2QFGTGU PQ 'ZGEWVKXQ
EQPVTQNCPFQUWCHWPÁºQVÈRKECGPQ.GIKUNCVKXQG,WFKEK¶TKQEQPVTQNCPFQUWCU
HWPÁÐGUCVÈRKECU
EEQPVTKDWGOCKPFCEQOQ2QFGT,WFKEK¶TKQCQGPXKCT´,WUVKÁC'NGKVQ
TCNCTGNCÁºQFQUTGURQPU¶XGKUSWGVKXGTGOUWCUEQPVCUTGRTQXCFCURCTCUGHQT
QECUQVGTGOFGENCTCFCCUWCKPGNGIKDKNKFCFG
FUWDUKFKCOQ/KPKUVÃTKQ2ÕDNKEQPCCP¶NKUGRTQEGUUWCNCQGPECOKPJCT
RTQEGUUQUFGEQPVCUSWGEQPVGPJCOKTTGIWNCTKFCFGUPCU¶TGCUEÈXGNQWRGPCN
KPHTCÁÐGURGPCKUCVQUFGKORTQDKFCFGCFOKPKUVTCVKXCQWETKOGFGTGURQPUCDK
NKFCFGRCTCWOCRQUUÈXGNRTQRQUKVWTCFGCÁÐGURÕDNKECURGNQParquet
2QTſOFKCPVGFGVCKUCVKXKFCFGUFGUGPXQNXKFCURGNQU6TKDWPCKUFG%QP
VCUSWGEQPVCOEQOCEQNCDQTCÁºQFQU2QFGTGUGFQ/KPKUVÃTKQ2ÕDNKEQRGT
EGDGUGCUWCKORQTV¸PEKCPQEQODCVG´EQTTWRÁºQPQUGPVKFQFGRTQRQTEKQ
PCTWOOCKQTEQPVTQNGFCURQNÈVKECURÕDNKECUCLWFCPFQEQPUGSWGPVGOGPVGC
RTQOQÁºQFQUFKTGKVQUUQEKCKU
REFERÊNCIAS
#)7+#47&#.$737'437'/#5/'&'+4152*4 A ad-
ministração pública sob a perspectiva do controle externo.$GNQ*QTK\QPVG
(ÎTWO
249
$4#5+.%QPUVKVWKÁºQ
Constituição da República Federativa do
Brasil. $TCUÈNKC &( 5GPCFQ &KURQPÈXGN GO JVVRYYYRNCPCNVQ
IQXDTEEKXKNAEQPUVKVWKECQ%QPUVKVWKECQ%QORKNCFQJVO #EGUUQGO
QWV
AAAAAA&GETGVQ.GKPFGFGHGXGTGKTQFG&KURÐGUQ
DTGCTGURQPUCDKNKFCFGFQU2TGHGKVQUG8GTGCFQTGUGF¶QWVTCURTQXKFÄPEKCU
&K¶TKQ1ſEKCNFC7PKºQ$TCUÈNKC&(HGX&KURQPÈXGNGOJVVR
YYYRNCPCNVQIQXDTEEKXKNAFGETGVQNGK&GNJVO #EGUUQ GO
PQX
AAAAAA&GETGVQ.GKPFGFGFG\GODTQFG%ÎFKIQ
2GPCN&K¶TKQ1ſEKCNFC7PKºQ4KQFG,CPGKTQ4,FG\&KURQPÈXGN
GO JVVRYYYRNCPCNVQIQXDTEEKXKNAFGETGVQNGK&GNEQORKNCFQ
JVO #EGUUQGOQWV
AAAAAA .GK P FG FG FG\GODTQ FG &KURÐG UQDTG Q
TGIKOG LWTÈFKEQ FQU UGTXKFQTGU RÕDNKEQU EKXKU FC 7PKºQ FCU CWVCTSWKCU G
FCU HWPFCÁÐGU RÕDNKECU HGFGTCKU &K¶TKQ 1ſEKCN FC 7PKºQ $TCUÈNKC &(
CDT &KURQPÈXGN GO JVVRYYYRNCPCNVQIQXDTEEKXKNA.GKU
.EQPUJVO #EGUUQGOQWV
AAAAAA .GK P FG FG LWPJQ FG &KURÐG UQDTG CU UCP
ÁÐGUCRNKE¶XGKUCQUCIGPVGURÕDNKEQUPQUECUQUFGGPTKSWGEKOGPVQKNÈEKVQPQ
GZGTEÈEKQFGOCPFCVQECTIQGORTGIQQWHWPÁºQPCCFOKPKUVTCÁºQRÕDNKEC
FKTGVC KPFKTGVC QW HWPFCEKQPCN G F¶ QWVTCU RTQXKFÄPEKCU &K¶TKQ 1ſEKCN FC
União$TCUÈNKC&(LWP&KURQPÈXGNGOJVVRYYYRNCPCNVQIQX
DTEEKXKNANGKU.JVO #EGUUQGOQWV
AAAAAA.GKPFGFGLWPJQFG4GIWNCOGPVCQCTV
KPEKUQ ::+ FC %QPUVKVWKÁºQ (GFGTCN KPUVKVWK PQTOCU RCTC NKEKVCÁÐGU G EQP
VTCVQUFC#FOKPKUVTCÁºQ2ÕDNKECGF¶QWVTCURTQXKFÄPEKCU&K¶TKQ1ſEKCNFC
União $TCUÈNKC &( LWP &KURQPÈXGN GO JVVRYYYRNCPCNVQ
IQXDTEEKXKNA.GKU.EQPUJVO #EGUUQGOPQX
AAAAAA.GKPFGFGPQXGODTQFG'UVCDGNGEGCQDTK
250
REVISTA
ICVQTKGFCFGFCFGENCTCÁºQFGDGPUGTGPFCURCTCQGZGTEÈEKQFGECTIQUGO
RTGIQUGHWPÁÐGUPQU2QFGTGU'ZGEWVKXQ.GIKUNCVKXQG,WFKEK¶TKQGF¶QWVTCU
RTQXKFÄPEKCU &K¶TKQ 1ſEKCN FC 7PKºQ $TCUÈNKC &( PQX &KURQ
PÈXGNGOJVVRYYYRNCPCNVQIQXDTEEKXKNA.'+5.JVO #EGUUQ
GOPQX
AAAAAA .GK P FG FG UGVGODTQ FG &KURÐG UQDTG QU
,WK\CFQU'URGEKCKU%ÈXGKUG%TKOKPCKUGF¶QWVTCURTQXKFÄPEKCU&K¶TKQ1ſEKCN
da União$TCUÈNKC&(UGV&KURQPÈXGNGOJVVRYYYRNCPCNVQ
IQXDTEEKXKNA.'+5.JVO #EGUUQGOPQX
AAAAAA .GK P FG FG LCPGKTQ FG +PUVKVWK Q %ÎFKIQ
%KXKN &K¶TKQ 1ſEKCNFC7PKºQ$TCUÈNKC &(LCP &KURQPÈXGN GO
JVVRYYYRNCPCNVQIQXDTEEKXKNANGKU.JVO #EGUUQ
GOPQX
AAAAAA.GKPFGFGCIQUVQFG&KURÐGUQDTGCTGU
RQPUCDKNK\CÁºQCFOKPKUVTCVKXCGEKXKNFGRGUUQCULWTÈFKECURGNCRT¶VKECFGCVQU
EQPVTCCCFOKPKUVTCÁºQRÕDNKECPCEKQPCNQWGUVTCPIGKTC GF¶QWVTCURTQXK
FÄPEKCU&K¶TKQ1ſEKCNFC7PKºQ$TCUÈNKC&(CIQ&KURQPÈXGNGO
JVVRYYYRNCPCNVQIQXDTEEKXKNAACVQNGKN
JVO #EGUUQGOQWV
AAAAAA5WRTGOQ6TKDWPCN(GFGTCN2NGPQ/5&(4GNCVQTC/K
PKUVTC'NNGP)TCEKGLDiário da Justiça&KURQPÈXGN
GO JVVRTGFKTUVHLWUDTRCIKPCFQTRWDRCIKPCFQTLUR!FQE62#%FQ
E+& #EGUUQGOPQX
251
AAAAAA5WRTGOQ6TKDWPCN(GFGTCNSúmula nº 347.16TKDWPCNFG%QP
VCUPQGZGTEÈEKQFGUWCUCVTKDWKÁÐGURQFGCRTGEKCTCEQPUVKVWEKQPCNKFCFGFCU
NGKUGFQUCVQUFQ2QFGT2ÕDNKEQ&K¶TKQFC,WUVKÁC$TCUÈNKC&(CDT
&KURQPÈXGN GO JVVRYYYUVHLWUDTRQTVCNLWTKURTWFGPEKCNKUVCT,WTKURTW
FGPEKCCUR!U07/' 0#1 5(.58DCUGDCUG5WOWNCU #EGUUQ
GOQWV
(746#&1,4%2TQEGUUQGGſE¶EKCFQU6TKDWPCKUFG%QPVCURevis-
ta Controle doutrinas e artigos(QTVCNG\C8:++PLWP
(746#&1 . 4 Curso de direito administrativo. GF TGX CORN
$GNQ*QTK\QPVG(ÎTWO
)#4%+# ' #.8'5 4 2 Improbidade administrativa GF TGX
CORNGCVWCN5ºQ2CWNQ5CTCKXC
14&'/&15#&81)#&15&1$4#5+.Ō5'15'0QVÈEKCU OAB-
SEFGUGVGODTQFG&KURQPÈXGNGOJVVRYYYQCDQTIDTPQVK
EKCQCDUGCEQTTWRECQGECPEGTSWGEQTTQKCUKPUVKVWKEQGUFGOQETCVK
ECU #EGUUQGOUGV
252
REVISTA
37'+41<4$&GOQETCEKCFKTGKVQUUQEKCKUGEQPVTQNGFCURQNÈVKECU
RÕDNKECU RGNQU 6TKDWPCKU FG %QPVCU Revista Controle Doutrina e Artigos,
(QTVCNG\CXPCDT
253