Soviet Socialist Republics

The Capitalism is a system economic, unstable politician and, why in evolution. Any attempt to burn stages in its evolutivo, natural process, results in failure inevitbel and considerable prejudices of economic, moral, cultural order and politics. It was what it happened in the Europe, in Century XX, with the advent of the Communism and Nazism. Before the World War I findasse, the socialism emerges, in Russia, intending to be the regimen of the diligent classrooms. Under that regimen, Russia conquest.

for the force, some European and Asian countries and establish with, they, the Union of the Soviet Socialist Republics, so expansionista how much the original republic. The objective age to conquer the world, despite, for this, it had that to face the American capitalism. But, in Germany, Hitler took to it front: It established the Party Socialist of the Workers German, took the Power and it gave beginning to the World War II, devastadora of History. The Ussr, invaded for Germany, and the United States happened that of North America, attacked for Japan, ally of the nazista Alemnanha, allies had become. In the end of the conflict, taking off advantage of the condition of partners, the Communists extenderam its regimen the countries of the Eastern Europe, under the look complacente of the allied nations of the Ocidente. Half of Germany, divided, was obliged to adopt the Communism. Then, the Communist Party started to divulge, in the entire world, ' ' well estar' ' that the Communist Party offered to the peoples for it governed.

But the mask advertising executive already started to present its imperfections. Since the decade of 50, people who obtained to burlar the police monitoring of the Soviet borders, the call ' ' curtain of ferro' ' , they ran away and they told abusive restrictions to the freedom and to the human rights. In Eastern Berlin, the communist Government ordered to construct, in 1961, a wall to prevent that the people discovered that the Capitalism is not so bad how much it was said for there. But the people continued running away, also for the borders of Austria and the Hungria, looking for to establish itself in regions of more acceptable regimen, inside or are of Germany. In the end of the decade of 80, the wall of Berlin, changed back for the proper people fell. In 1990, Germany was reunified under regimen of representative democracy. In 1991, the Soviet Union also ruiu for land, breaking up itself in 16 independent republics. In the following year, all they had repudiated the Communism, example followed for the countries satellites of the Eastern Europe. They opted to umregime that it did not curtail the evolurivo process. It would be said that when, in 1997, the mortal remains of the Czar Nicholas II and its familiar ones had been reenterrados with honors of State, would be burying, with them, the memory of 75 years of extremely penosas restrictions, imposed, without alternatives, at least, 300 million people, in the continent where first it blossomed science, the freedom and the development.

Federal Executive

For Jund (2006, p.648) the finalidadebsica of the auditorship in the public administration is: To prove alegalidade and administrative legitimacy of the acts and facts and to evaluate osresultados reached, how much to the aspects of efficiency, effectiveness eeconomicamente of budgetary, financial, patrimonial, operational, countable and finalista the management of the units and the entities of the public administration, emtodas the government spheres and levels of being able, as well as the application of recursospblicos for entities of private law, when legally authorized nessesentido. The modernization of the public sector requerque the Governmental Auditorship contributes in the elaboration of pointers dedesempenho, pass to monitor the updates that if made necessary and quese gives to an effective accompaniment of the adjustments and considered corrections. It is necessary that, with mudanasintroduzidas in the public sector the governmental auditorship can consider oajustamento of norm that comes to discipline the managemental actions, possibilitandoa otimizao of the organizacional structure of the state that is composed of recursoshumanos, financiers materials. In general any that is the deauditoria type that if goes to carry through, this must be planned in way that to venhamproporcionar security how much to the verification to the length of the laws, applicable norms eregulamento the public administration, in the execution phase, will have serverificada the aspects of the legality and legitimacy of the practised acts public pelosgestores and its accord with the norms and the princpiosaplicveis to the public administration in obedience the legislation in vigor. 2.3.FORMAS OF EXECUTION OF the GOVERNMENTAL AUDITORSHIP In accordance with the foreseen one in in in the 01/2001, of the Federal Secretariat of Control, the auditorships in the area governamentalso executed of the following forms: Direct, when one is about the activities deauditoria executed directly for servers in exercise in the agencies eunidades of the System of Internal Control of the Federal Executive, sendosubdividas in: Centered, that it is executed exclusively by servers emexerccio in the sectorial agencies central or of System of Internal Control of the Federal PoderExecutivo.