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  • Could performance audits promote governance effectively? : the case of the Spanish municipalities
    Pontones Rosa, Carolina ; Pérez Morote, Rosario ; Muñoz Colomina, Clara Isabel
    Using as a starting point the close relationship between the concepts of governance, control and public auditing, this article puts forward the idea of introducing a set of roles and measures in the ... exercise of external performance auditing, one which would raise the efficiency of audit control in the field of governance. Specifically, it posits a hypothesis regarding how these proposals make a contribution to two essential aspects of local public life: citizensʹ participation and the fight against fraud. The work takes Spain as the scene and analyzes its deficiencies and opportunities from a reformist viewpoint. The empirical analysis takes into account the opinions of the main interest groups in local government: internal and external auditors, local politicians, public managers and members of the public represented by local participatory committees. In this way the writers aim to make a contribution to the slim amount of empirical literature existing in this field and suggest ways to make improvements in the professional field of auditing and its national configuration.
    Source: Lex localis : revija za lokalno samoupravo = journal of local self-government. - ISSN 1581-5374 (Vol. 12, no. 4, Oct. 2014, str. 829-849)
    Type of material - article, component part ; adult, serious
    Publish date - 2014
    Language - english
    COBISS.SI-ID - 4769835
    DOI

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