History
The decree creating the Brazilian Court of Audit in November, 1890 was preceded by a historical presentation of motives, in which the Minister of Finance at the time, Rui Barbosa, defined the new Court as follows:
"A judicial body set amid the administration and the Legislature which may wield its vital activities within the constitutional tasks, acting autonomously, with attributions to review and adjudicate, and with protection assured against any and all threat."