La transformación digital en el Tribunal de Cuentas: Aprovechando las nuevas tecnologías para contribuir a la mejora en la gobernanza pública

Information and Communication Technologies have had a significant influence on multiple aspects of our society over the past decades. The Public Sector has not been immune to the transformations that have taken place and, therefore, it has changed the way public services are provided, the way P...

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Bibliographic Details
Main Author: Genaro Moya, María Dolores
Format: Article
Language:Spanish
Published: 2020
Subjects:
Online Access:https://dialnet.unirioja.es/servlet/oaiart?codigo=7769461
Source:Revista española de control externo, ISSN 1575-1333, Vol. 22, Nº 64, 2020 (Ejemplar dedicado a: Modernización tecnológica del sector público y de las instituciones encargadas de fiscalizar y enjuiciar su gestión), pags. 48-65
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Summary: Information and Communication Technologies have had a significant influence on multiple aspects of our society over the past decades. The Public Sector has not been immune to the transformations that have taken place and, therefore, it has changed the way public services are provided, the way Public Administration interacts with citizens, the way civil servants carry out their daily work, and it has improved the efficiency and the quality of decisionmaking procedures. In this scenario, External Audit Institutions cannot ignore the digital transformation that has taken place in the public bodies that they will eventually audit, and therefore they must adopt new audit approaches and use new technological tools to perform their duties. A few years ago, the Spanish Court of Audit took the first steps along this path to digital transformation which mean that today it has a medium-term strategy so as to progress taking into account the challenges that lie ahead in a rapidly changing environment. This strategy and the profound transformation that it will eventually bring means increasing financial and human resources devoted to different areas affected by the transformation. In this context, to design and execute a medium term strategy, that commits to the required investment and that could have the commitment of both the Board and the President of the institution, is a key element in order to overcome future challenges and to face the threats posed by the digital transformation process.