instrument of External Control through which the Federal Court of Auditors investigates the occurrence of signs of irregularities or a set of irregularities that are materially relevant or that present a risk of relevant impact on management, which do not involve debt, with the purpose of investigating the facts and promoting the accountability of members from the list of those responsible or from the public agent who participated in the incident.

• IN TCU No. 84/2020.
• See also: External Control It is Accountability.