Auditorías de desempeño en América Latina: ¿Mejoran la confianza en los gobiernos?
DOI:
https://doi.org/10.29265/gypp.v28i2.625Keywords:
auditorías de desempeño, América Latina, legitimidad, teoría institucionalAbstract
Las auditorías de desempeño son una de las competencias de muchas instituciones de auditoría superior (IAS), tanto en países desarrollados como en desarrollo. Sin embargo, el nivel de implementación real de esta técnica en América Latina está subexplorado. Este artículo pretende contribuir con el análisis de la implementación de auditorías de desempeño en países latinoamericanos. Se analizaron las situaciones de auditorías de desempeño en Latinoamérica mediante un estudio comparativo basado en datos obtenidos de los sitios web de las IAS y en un cuestionario que se les mandó. Los resultados muestran una retórica común con respecto a la importancia de dicha técnica, pero variaciones en la práctica. Las variaciones se pueden explicar por tres razones: implementación retórica, falta de adecuación entre la técnica y los problemas que enfrentan los países latinoamericanos y los distintos niveles de desarrollo político y económico. La dificultad de acceso a la información, los temores a responder el cuestionario y la falta de accesibilidad a los reportes hacen que sea muy complicado tener un panorama completo. Las IAS latinoamericanas deberían reevaluar el tipo de auditorías de desempeño que va acorde con sus objetivos y adaptar, más que adoptar, herramientas desarrolladas en países con distintos problemas de administración pública. Este texto ofrece una visión amplia de las auditorías de desempeño en América Latina. Refleja el esfuerzo de organizaciones internacionales y las limitaciones que enfrentan las auditorías de desempeño en ciertos escenarios.
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