ANALYSIS OF INSTITUTIONAL DESIGN IN SUPREME AUDIT INSTITUTIONS. THE CASE OF COSTA RICA

This paper aims to understand the progress and setbacks they have experienced the supreme audit institution in Costa Rica in terms of institutional strength / weakness, after the reform in 1994. For this purpose the Organic Law of the Comptroller General of the Republic is analyzed Republic through...

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Autor Principal: Mora Brenes, Andrea
Formato: Artículo
Idioma: Español
Publicado: 2015
Materias:
Acceso en línea: http://revistas.ucr.ac.cr/index.php/ciep/article/view/17374
http://hdl.handle.net/10669/13477
Sumario: This paper aims to understand the progress and setbacks they have experienced the supreme audit institution in Costa Rica in terms of institutional strength / weakness, after the reform in 1994. For this purpose the Organic Law of the Comptroller General of the Republic is analyzed Republic through three dimensions- legal, administrative and functional relationship with the state powers.