The researchers, Sérgio Guerra and Ivar Harmann, analyzed the performance of the institution in the period of 1998 to 2018, presenting an increase in the number of new cases from 7,312 to 36,088. The work Federal Court of Accounts – Brazil: A Quantitative Analysis was carried out within the scope of the project Regulation in Numbers, from the referred institution.

The analysis observed factors that could have contributed to such a change in performance, identifying the implementation of information technology tools developed at the institution by its staff. According to the researchers, the increase is higher than the average seen in Brazilian superior courts, where there was an increase of 87% and 265%.

It was also observed that the TCU was one of the first institutions to become fully computerized in 2010. Until the previous year, the necessary time to conclude a case was an average of 1,723 days. Until 2018, the average time had dropped to approximately 500 days.

With the increase of new cases during the twenty years studied, one can infer that the use of electronic process has brought a significant improvement in management, as shown by the researchers' findings.