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

Povzetek

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.