Abstract

RUIZ FONTICIELLA, María Teresa. Operative auditing of public management and organisms of external control (OEC). Innovar [online]. 2005, vol.15, n.25, pp.120-137. ISSN 0121-5051.

This work analyses the operative auditing of public management and how Spanish public administration’s so-called External Control Organisations (ECO) function regarding this. The functions and scope of operative auditing of management in the public sector are defined; the article also examines how such auditing is defined and what its functions are, according to current legislation and regulations. The ECOs’ functions in operative auditing of public management are then looked at regarding aspects of their working, the information to be issued, their relationships with internal control organisations and private auditors’ collaboration in public auditing.

Keywords : external control organisation; public management; information.

        · abstract in Spanish | French     · text in Spanish     · Spanish ( pdf )