중남미

This study analyzes the multiplicity of organs and control actions as a distinctive characteristic of the Brazilian control system, and the positive effect of the performance of these organs upon the management of federal programs. As shown in international literature, we can also see in Brazil an expansion of the action of control organs, which have started evaluating performance and, therefore, go beyond mere verification of the legality of administrative actions. Nevertheless, the multiplicity and diversity of these organs have meant the appearance of tensions and conflicts in the relationship between controllers and those controlled. Through the analysis of documents and interviews with managers and the controllers of federal government oversight bodies, we conclude that the process of auditing and evaluation leads to the appearance of cooperative practices that improve the administration’s performance, but which themselves need improving.