摘要:This article provides an institutional comparative analysis between the countries of Latin America, with regard to the institutional design of the external oversight bodies organs from the concept of horizontal accountability and the quality of democracy. The countries selected are those that make up the Organization of Latin American and Caribbean Supreme Audit Institutions (OLACEFS), an entity whose purpose is the exchange of good external control practices among its member countries. The central argument is that these institutions contribute to the quality of democracy, as they present main mission inhibit possible illegal actions of the bureaucracy and elected officials, allowing the maturation of republican institutions. This is an exploratory study in which the main objective is to understand the institutional context in which the external oversight bodies are inserted.
关键词:Horizontal Accountability;Quality of Democracy;Institutions.;Accountability Horizontal;Qualidade da Democracia;Instituições.