Towards the construction of a national accountability and superior audit system in México

Authors

DOI:

https://doi.org/10.29105/rinn3.5-2

Keywords:

Accountability, Control Mechanisms, Democracy, Superior Auditing

Abstract

Accountability and superior auditing of public resources are basic conditions of modern democracies and part of the state reform. To reinforce accountability and superior audit institutions it is proposed to integrate a National System of Accountability and Superior Auditing. This System is meant to enhance the effectiveness of the internal and external controls and to promote the efficiency, efficacy, ethics, legality and austerity in the use of public resources. It is necessary to implement strategies to assure the superior audit institutions, at the Federal and state level, with financial independence and administrative autonomy, training and civil service granted in the Political Constitution. Part of the System will be the National Institute of Accountability and Superior Audit. This Institute will promote training, the best audit and evaluation techniques and the accountability and austerity culture. Finally, the Citizen Accountability Consultative Council, will provide a forum of discussion, opinion and free expression regarding accountability and the correct
use of public resources.

Downloads

Download data is not yet available.

References

Dahl, R. A. 1998. On Democracy. Yale University Press.

Dwivedi, O.P. 1985. Ethics and Values of Public Responsability and Accountability. En: International Journal of Administrative Science. 51(1).

Madison, J. A., et al. 2000. El Federalista. Fondo de Cultura Económica. Séptima reimpresión.

Manjarrez J. 2003. La construcción democrática de la rendición de cuentas y la fiscalización superior en la Administración Pública de México: 1997 – 2001. INAP – Gobierno del estado de Veracruz de Ignacio de la Llave.

Montesquieu, C. 2000. Del Espíritu de las Leyes. Porrúa. Decimotercera edición.

O´Donell, G. 1999. Horizontal Accountability in New Democracies, En: The Self-Restraining State: Power and Accountability in New Democracies. Editado por Andreas Schedler, Larry Diamond y Marc F. Plattner. Lynne Rienner Publishers, Inc. N. Y.

O´Donell, G. 1991. Delegative Democracy?. East-South System Transformations. Working paper, 21. University of Chicago.

Plattner, M.F. 1999. The Self-Restrainning State: Power and Accountability in New Democracies. Lynne Rienner Publishers, Inc. N. Y.

Przeworski, A., et al. 1999. Democracy, Accountability and Representation. Cambridge University Press.

Schedler, A. 1999. Conceptualizing Accountability. En: A. Schedler, L. Diamond, and M. F. Plattner. The Self-Restrainning State: Power and Accountability in New Democracies. Lynne Rienner Publishers, Inc. N. Y.

Secretaría de la Función Pública. 2005. Transparencia, buen gobierno y combate a la corrupción e la función pública. FCE. México.

Stoner, J. y R. E .Freeman. 1994. Administración. Prentice Hall Hispanoamericana. México.

Published

2006-01-20

How to Cite

J., M. (2006). Towards the construction of a national accountability and superior audit system in México. Innovaciones De Negocios, 3(5), 21–34. https://doi.org/10.29105/rinn3.5-2