ABSTRACT
In Brazil, Claudio Ferraz was a pioneer in analyzing corruption by means of the indicators drawn from the Comptroller General (CGU)'s inspection reports in an attempt to measure the phenomenon. This chapter aims to analyze the major nonconformities found in the audit reports of those cities by comparing the quantitative and qualitative findings with the social and geo-economic key indicators of each municipality. One of the programs that are subject to auditing by the Office of the CGU, since its inception in 2004, is the Bolsa Familia Program (BFP). The main feature of the BFP is the relationship developed between the federal government and the other authorities of the Federation. Corruption is a violation of standards or expectations associated with public management. Among the various alternatives developed, the Conditional Cash Transfer Programs (CCTs) are today considered one of the most powerful tools for achieving the solution to all the problems related to corruption, the main cause of poverty.
