The experience of the Federal Court of Auditors in implementing consensus-based and collaborative mechanisms in external audit — From conflict resolution to the collaborative creation of public value

Abstract

This article analyses the role of the Brazilian Federal Court of Accounts (TCU) in implementing consensual and collaborative mechanisms within the exercise of external control, examining four specific instruments: Consensual Solutions, Consensus in Special Accounts Proceedings, Citizen Commitment, and Collaborative Dialogue. Against the backdrop of excessive litigation in Brazil — with millions of cases pending in the judicial system — the study investigates how the TCU has moved beyond a purely punitive approach, adopting a collaborative stance grounded in the Federal Constitution, legislation, and internal regulations. Through a review of institutional experience and cases ratified by the TCU’s Plenary, the study finds that these instruments generate efficiencies and financial benefits, facilitate the implementation of public policies, and expand social participation. The article concludes that these instruments converge to strengthen legal certainty and the effectiveness of external control, without compromising the TCU’s exercise of its constitutional powers regarding auditing and the enforcement of accountability.