The Court of Auditors is a court constitutionally established as the supreme body for external and independent control of public finances. One of its main missions is to verify the proper use of public funds, that is, whether they are managed in accordance with the Law and in accordance with the principles of effectiveness, efficiency and economy.

The Court of Auditors vision is to promote transparency, good management, legality and accountability in public finances. It seeks excellence in its activities, as well as the usefulness and relevance of its actions. It promotes the values of independence, integrity, responsibility and transparency.

The publication of an institutional magazine that projects the values and image of the Court of Auditors abroad is an important step forward for a broader outreach to institutions, academia and society in general.

The overall objective is for the Magazine's content to be up-to-date, relevant and rigorous, and also stand as a space for reflection, study and sharing of knowledge and information in the scientific areas related to the Court's activities.

It should be noted that its content has a significant doctrinal component, consisting of scientific and technical articles in areas deemed relevant to the Court's activity in order to provide a link with academia as well as with the international community of Supreme Audit Institutions and similar institutions, thus allowing the dissemination of scientific and technical works by external authors.

The section dedicated to the Court's activities includes summaries of judgments and decisions, as well as audit reports.

The case law of other courts, in particular, the Constitutional Court and the Court of Justice of the European Union, is equally considered in the structure of the Magazine, as are the opinions of the Attorney General's Office.

Current national and international activities, particularly within the scope of the international organizations of which the Court is a member, will also be covered in a dedicated chapter.

No less important is the section dedicated to the Institution's historical archive, which already has a significant collection of cultural nature, dating back to the 14th century.

We are thus entering a new phase for the magazine with the availability of electronic format that will empower our readers with immediate access to its content.

Furthermore, the Court of Auditors Magazine is governed by a specific Regulation, a normative instrument – based on article 2 of Decree-Law no. 290/82, of July 26 – under the responsibility of the President of the Court of Auditors, who is also, by extension, its Director – Order no. 64/2020-GP, of October 30, amended by Orders no. 17/2024-GP, of May 22 and 77/2024-GP, of December 16.