The Control of Public Spending: A State Function Under Construction
DOI:
https://doi.org/10.5281/zenodo.7007500Keywords:
Supreme Audit, Accountability, Democratic State, Supreme Audit InstitutionsAbstract
In order to understand the introduction and evolution of supreme auditing in Mexico and Veracruz, it is necessary to resort to the political, economic and social contexts of the time; this allows us to understand the past and current need to control government spending efficiently. Supreme auditing is an instrument to reduce corruption, to strengthen the democratic state and to improve the current system of accountability capabilities; even though there have been significant improvements in this instrument, it must also recognized that there is still much work needed to establish a supreme audit in a wide scale and with the characteristics given by international organizations that are specialized in the field.
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