El marco legal de la fiscalización de las cuentas públicas del gobierno del estado de Sonora: Un estudio exploratorio
This article analyzes the legal framework of the public accounts audit in the state of Sonora. The result is that such legislation does not specify with clarity how it should be the audit process, since there ambiguous time limit sets for certain actions performed around the audit of public accounts...
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| Main Author: | |
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| Format: | Article |
| Language: | Spanish |
| Published: |
Centro de Estudios Sociales y de Opinión Pública, CESOP
2012
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| Subjects: | |
| Online Access: | http://dialnet.unirioja.es/servlet/oaiart?codigo=4170061 |
| Source: | Revista legislativa de estudios sociales y de opinión pública, Vol. 5, Nº. 9, 2012, pags. 209-237 |
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| Summary: |
This article analyzes the legal framework of the public accounts audit
in the state of Sonora. The result is that such legislation does not specify
with clarity how it should be the audit process, since there ambiguous
time limit sets for certain actions performed around the audit
of public accounts. The laws concerning the audit of public accounts
do not defi ne concepts such as inspection and auditing, which makes
some of the concepts used in these laws unclear. The penalties provided for these laws are insuffi cient and the powers granted to Institute
of Audit and Inspection very limited and insuffi cient, because
the institute can not apply administrative sanctions to diminish the
unlawful and discourage the misuse of public sources within agencies
of the Sonora State government. |
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