Could performance audits promote governance effectively? The case of the Spanish municipalities.

  • Carolina Pontones Rosa University of Castilla la Mancha, Faculty of Economic and Business Sciences, Plaza de la Universidad, 1 02071 Albacate.
  • Rosario Pérez Morote University of Castilla la Mancha, Faculty of Economic and Business Sciences, Plaza de la Universidad, 1 02071 Albacate.
  • Clara Isabel Muñoz Colomina Complutense University of Madrid, Campus de Somosaguas, 28223 Madrid.
Keywords: performance audit, local government, stakeholders, participation, fraud prevention, survey

Abstract

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: citizens´ 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.

Author Biographies

Carolina Pontones Rosa, University of Castilla la Mancha, Faculty of Economic and Business Sciences, Plaza de la Universidad, 1 02071 Albacate.
Business Administration Division
Rosario Pérez Morote, University of Castilla la Mancha, Faculty of Economic and Business Sciences, Plaza de la Universidad, 1 02071 Albacate.
Business Administration Division
Clara Isabel Muñoz Colomina, Complutense University of Madrid, Campus de Somosaguas, 28223 Madrid.
Accounting and Finances Division
Published
2014-10-06
Section
Articles