Abstract
This article is based on vast research (jurisprudence and legislation) on the power conferred to the Federal Audit Court – TCU (by the Constitution and by general legislation) to analyze the regularity of public contracts. It identifies the internal value of TCU’s decisions, pointing the criterion that distinguishes provisional analysis, modifiable by the court itself (in preliminary decisions) from the definitive analysis of merit, which make administrative res judicata (as of convictions). It also identifies the external value of these decisions, showing that the Judiciary can independently judge the regularity of public contracts and render TCU´s final decisions void due to illegalities.
Federal Audit Court; administrative res judicata; judicial control; Federal Constitution; Federal Audit Court Law