The articles 97-105 of law No. 1474 of 2011 introduced a new model of oral fiscal responsability that is used in audiences, which obligates the fiscal finding, being its main inputs, to have a greater probation stiffness, different from the ordinary process in manners as the imputation of charges with the respective precautionary measures. Due to this, these findings have to be considered as truthful evidences, in accordance with the content of the General Code of the Process and must also give a practical amplification to the content of article 28 of law No. 610 of 2000; materialising the full respect to the procedural garantees.