GOVERNMENT AUDITING AS A MEANS OF CONTROL IN THE PUBLIC MANAGEMENT OF MUNICIPALITIES

Abstract

In a world as diverse as the one in which we currently live in the different business areas, the audit in general is considered as a negative or threatening tool for the entities, considering that its only purpose is the exhaustive search for frauds or irregularities of the entities in the various financial aspects. The audit today must be aimed at setting the position of the company, determining where it is in possession, where the programs it develops should be directed, what its objectives should be, and if it is necessary to modify the plans to achieve them. In this article we will describe how the audit is developed to have a better control in the management of public resources by collecting information from various sources to be able to develop from a descriptive point of view.