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.A plan of action to find out deceitful applications of public resources can better the existing system.