Solução consensual de controvérsias no Tribunal de Contas da União: natureza jurídica e desafios do instrumento processual criado pela Instrução Normativa nº 91/2022

The article describes and analyzes the legal foundations and characteristics of the Consensual Solution Request (CSR) process, regulated by the Federal Court of Accounts, according to Normative Instruction 91/2022. Using a qualitative approach, we analyzed the doctrinal and legislative evolution of consensuality in the context of conflict resolution before the Public Administration. It was also shown that the various changes in administrative law in recent decades have required the Courts of Auditors to adapt in search of new ways of developing their competences, which has culminated in the strengthening of predictive and preventive controls. Next, the CSR procedure was detailed, before discussing its legal nature. The findings indicate that, despite bringing together characteristic elements of the Technical Tables and the Management Adjustment Term, the SSC represents a new legal instrument in the procedural aspects of the Audit Courts, which still requires regulatory improvement. The study contributes theoretically to the discussions around the legality of Normative Instruction 91/2022, as well as illustrating opportunities for improvement in the respective procedural rite, in favor of greater legal certainty and transparency.