Since the Constitution of 1988 no major legal constraints limit the
control activities of the Brazilian courts of accounts. The range of
control areas is widely defined and the control criteria include
traditional legal standards as well as modern criteria of efficiency and
effectiveness. Despite TCU's historical burden of bureaucratic
procedures it is on its way to cut down low intensive control routines
and create new space for more intense forms of investigation and audits.
The effort of the TCU to modernise control criteria towards efficiency
and effectiveness is certainly a hopeful sign for TCU's capacity for
innovation. On the other hand, a policy for the detection of fraud,
corruption and misuse of public resource could improve results in a
field where Brazilian political system seems to depend on occasional
denunciations by the press and civil society. Foreign experience proves
that identification of high risk areas and fraud indicators can improve
the results in this area.Internet : <http://www.transparency.org/iacc/9th_ iacc/papers/day4/ws2/d4ws2_bwspeck.html> (with adaptations).Based on the text above, judge the following item.TCU modernisation trend can be considered a mark of its capability to introduce changes.