Enfoque evaluador en las fiscalizaciones operativas efectuadas por el Tribunal de Cuentas: ejemplos prácticos
At a time when society demands full transparency in the use of public resources and to know how they have been used and what has been the impact achieved, the actions of the Spanish External Control System have become fundamental. The Spanish External Control System must take advantage of the...
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| Format: | Article |
| Language: | Spanish |
| Published: |
2021
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| Subjects: | |
| Online Access: | https://dialnet.unirioja.es/servlet/oaiart?codigo=8267680 |
| Source: | Revista española de control externo, ISSN 1575-1333, Vol. 23, Nº 68, 2021 (Ejemplar dedicado a: Evaluación de las políticas públicas), pags. 66-83 |
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| Summary: |
At a time when society demands full transparency
in the use of public resources and to know how they
have been used and what has been the impact
achieved, the actions of the Spanish External
Control System have become fundamental.
The Spanish External Control System must take
advantage of the experience and expertise in the
management of public resources acquired after
years of exercising the oversight function, as well as
the privileged position of independence conferred
on us by our mandate.
The introduction of the evaluation approach in the
performance audits carried out by the Spanish
Court of Auditors makes it possible to incorporate
the criteria, methodology, techniques and tools of
the evaluation of public programmes and policies,
which enrich the work and make it possible to
improve the response to the social demand for
information.
As a practical example, two performance audits
with an evaluative approach made in the Court of
Auditors are summarised. |
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