La elección de los temas de evaluación: un privilegio único y una gran responsabilidad para las Entidades Fiscalizadoras Superiores

A large proportion of Supreme Audit Institutions set their own annual program of evaluations or performance audits. They have the privilege of choosing independently the topics on which they will work. In this way, these institutions act as both principal and agent. Given the impact of their r...

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Bibliographic Details
Main Author: Sangra, Emmanuel
Format: Article
Language:Spanish
Published: 2021
Subjects:
Online Access:https://dialnet.unirioja.es/servlet/oaiart?codigo=8264681
Source:Revista española de control externo, ISSN 1575-1333, Vol. 23, Nº 68, 2021 (Ejemplar dedicado a: Evaluación de las políticas públicas), pags. 26-37
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