In Brazil, the Federal Constitution established two types of control for the government: the
external, which is exercised by the Legislative Branch, with the help of the Courts of
Accounts; and the internal, which is mandatory for all Powers. The Tocantins Court of
Accounts is responsible for accounting, financial, budgetary, operational and patrimonial
inspection of the State, the municipalities and their entities of the direct and indirect
administrations. The audit inspection work, in order to achieve its purpose, must be
adequately planned, in order to foresee the nature, extent and depth of the procedures that will
be employed in it. Therefore, when inspecting a road work, the inspection must be attentive to
the various provisions of the technical standards that regulate each service and the specific
procedure for each service. The research involved the elaboration of procedures for
earthwork, base and sub-base and coating of a flexible paved highway. For each of these
steps, the action proposals are listed, demonstrating the relevance of each point and describing
the steps to be followed by the auditors.
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