Home / Archives / Vol. 23 No. 2 (2025) Vol. 23 No. 2 (2025) DOI: https://doi.org/10.32586/rcda.v23i2 Published: 2025-06-23 Full Issue pdf (Portuguese) pdf (Portuguese) Nota do Editor Conselheiro Edilberto Carlos Pontess Lima 9-11 Artigos pdf (Portuguese) Public policies for early childhood: conceptual issues, practical experiences, and the role of Audit Courts Edilberto Carlos Pontes Lima 13-34 pdf (Portuguese) Internal control vs. internal audit: a case study of innovation in the Federal Judiciary of the Third Region Doris de Miranda Coutinho, João Paulo Landin Macedo, Rita de Cássia Sapia Alves da Cruz 35-69 pdf (Portuguese) Legal possibility of delegating the settlement of tax disputes: an analysis in light of Ceará and Fortaleza models José Ivan Ayres Viana Filho 70-105 pdf (Portuguese) Application of Artificial Intelligence (AI) to Law: challenges and impacts Amandino Teixeira Nunes Júnior 106-121 pdf (Portuguese) Suspicions of collusion in public biddings in the state of Ceará: an approach using data mining and machine learning Antonio Leal Sobrinho 122-155 pdf (Portuguese) Public expenditure, public debt sustainability and the Courts of Auditors Ronaldo Chadid 156-186 pdf (Portuguese) Investment options and the sustainability of Santa Catarina's social security Luis Felipe Camargos de Sousa, Fabiano Maury Raupp 187-227 pdf (Portuguese) Accountability in the justice state courts of the Central-West Region: portrait of electronic portals Thieza Vidal de Almeida, Aline Dietrich Ramos , Silvio Paula Ribeiro, Gemael Chaebo 228-264 pdf (Portuguese) The sanctioning role of the Courts of Auditors: weaknesses in the establishment of parameters for the dosimetry of fines in TCU legislation Valdiney de Sales Santana Souza, Rodrigo Bombonati de Souza Moraes 265-292 pdf (Portuguese) Contributions of a municipal comptroller's office to the transparency of public procurement Silvia Helena Soares de Paula, Maria do Socorro de Lima Simões, Sarah Feitosa Cavalcante de Andrade, Ruth Carvalho de Santana Pinho, Denise Maria Moreira Chagas Corrêa 293-329 pdf (Portuguese) Public accounting: a bibliometric analysis of scientific production Manuel Salgueiro Rodrigues Júnior, Pedro Rodrigo Alves de Sousa 330-353 pdf (Portuguese) Analysis of the legitimacy perceived by accountants in the implementation of asset accounting procedures in local governments Bruno Bueno da Silva, Rafael Borges Ribeiro 354-385 pdf (Portuguese) Fiscal balance and personnel expenditure in the municipalities of state of Bahia: an approach to external control Kléber Sena Rodrigues, Raimir Holanda Filho 386-423 pdf (Portuguese) Assessment of the State Audit Court of Mato Grosso's capacity to conduct financial audits Isaias Lopes da Cunha 424-455 pdf (Portuguese) Illicit enrichment: an analysis of the Brazilian legal system in contrast to international treaties against corruption Priscilla Damasceno Silveira, Francisco Clayton Brito Júnior 456-483
