Brazilian Constitution establishes that the Tribunal de Contas da União (TCU), the Brazilian Court of Audit, shall assist the National Congress to exercise the external control over the federal administration, overseeing its legality, legitimacy, efficiency and effectiveness. Audit works have to be performed in accordance with Congress’ needs and expectations. It means that TCU has to streamline its work and establish a client-server relationship with the Congress to better serve the Nation using GAO experience.