El control externo en los gobiernos subcentralesuna visión neoinstitucionalista
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Universidade de Santiago de Compostela
info
ISSN: 1136-517X
Ano de publicación: 2016
Número: 68
Páxinas: 57-68
Tipo: Artigo
Outras publicacións en: Auditoría pública: revista de los Organos Autónomos de Control Externo
Resumo
For years, despite the existence of the audit institutions, evaluations of public policies have been weak institutionalized, with little autonomy. Recently, as a result of the financial and economic crisis, the control of the activity of the public sector is essential to contribute to the fight against corruption and fraud. The evolution of the functions of the external control bodies has been towards greater involvement in work of evaluation, with a spatial approach. Design constitutional is different according to the form of decentralization that has taken the country, being its also different results.