Performance audits and their impact on public management
DOI:
https://doi.org/10.36958/sep.v8i1.338Keywords:
performance audit, public management, transparency, accountability, institutional efficiencyAbstract
OBJECTIVE: to analyze the impact of performance audits on government management, highlighting their role in evaluating the efficient use of resources and the achievement of institutional objectives. METHOD: bibliographic review, using a systematic approach that included criteria for the search, selection, and analysis of relevant information. Academic and governmental sources published between 2019 and 2025 were prioritized based on their relevance and methodological quality. A total of 20 articles were reviewed and 10 were selected. RESULTS: it was identified that performance audits significantly contribute to the improvement of public management by evaluating processes and results, cases such as the audit of the Bono Familia program evidenced their usefulness in identifying inefficiencies and optimization opportunities; however, their implementation faces challenges such as lack of technical training, resource scarcity, and institutional resistance to change, additionally, it was found that the evaluation of government programs, such as school feeding and medicine distribution, reflects both difficulties, such as politicization and lack of coordination, as well as opportunities to improve public administration. CONCLUSION: performance audits are a key tool for transparency and accountability in government, but their effectiveness is limited by the lack of political will and insufficient implementation of their recommendations. To maximize their impact, it is necessary to strengthen citizen monitoring mechanisms, redesign audit processes, and ensure institutional independence, while also guaranteeing public access to reports to promote better public resource management.
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Copyright (c) 2025 Silvia Cristina Duarte Lucero
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