A criação de um tribunal de contas internacional tendo como gênese o paradigma do tribunal penal internacional: uma contribuição ao controle externo e monitoramento dos ODS (Objetivos de Desenvolvimento Sustentável) da Agenda 2030 da ONU

Abstract

Aiming to promote international peace, sustainable development and equal access to effective institutions, the United Nations (UN) proposed the 2030 Agenda, a worldwide project that, through the 17 selected Development Goals (SDGs), aim to promote improvements in various areas of society (health, education, public security, etc.) by the year 2030. Through bibliographic research and, based on the assumptions of Max Weber and the transconstitutionalism of Marcelo Neves, this thesis seeks to , through its general objective, to analyze how the creation of an International Court of Auditors (ICC), modeled on the International Criminal Court (ICC) model, transnational issues of accounts, transfers, corruption and can still be a contribution external control and monitoring of the UN 2030 Agenda SDGs. Furthermore, the intention would be to combat the serious social imbalances caused by the current crisis of capitalism and the latent corruption that afflicts countless countries. Therefore, it has the specific objective of conceptualizing the UN, the 2030 Agenda and the ICC, in order to understand their functioning and, in the same sense, to conceive how an ICT would work. As a result, the present thesis verifies that the TCI can be formulated as an autonomous international body, in order to provide services to its member countries. To this end, it will carry out operational audits, assessing the economic situation of countries and how they account for their finances. It will be triggered by trigger mechanisms, common to the ICC, always respecting the principle of complementarity with local legal systems. It will also produce reports and diagnoses about the accounts of nations, thus fighting corruption and assisting in the management of resources intended for sustainable development proposed by the UN. Finally, it is possible to visualize the dimension, importance and multidisciplinarity of the International Court of Auditors, in addition to being possible to conceive it as an international ally, and not a villain