<?xml version="1.0" encoding="ISO-8859-1"?><article xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
<front>
<journal-meta>
<journal-id>1405-1079</journal-id>
<journal-title><![CDATA[Gestión y política pública]]></journal-title>
<abbrev-journal-title><![CDATA[Gest. polít. pública]]></abbrev-journal-title>
<issn>1405-1079</issn>
<publisher>
<publisher-name><![CDATA[Centro de Investigación y Docencia Económicas A.C., División de Administración Pública]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S1405-10792019000200407</article-id>
<article-id pub-id-type="doi">10.29265/gypp.v28i2.625</article-id>
<title-group>
<article-title xml:lang="es"><![CDATA[Auditorías de desempeño en América Latina: ¿Mejoran la confianza en los gobiernos?]]></article-title>
<article-title xml:lang="en"><![CDATA[Performance Audit in Latin America: Improving Trust in Governments?]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Yetano]]></surname>
<given-names><![CDATA[Ana]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Castillejos]]></surname>
<given-names><![CDATA[Blanca Isela]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Universidad de Zaragoza  ]]></institution>
<addr-line><![CDATA[Zaragoza ]]></addr-line>
<country>Spain</country>
</aff>
<aff id="Af2">
<institution><![CDATA[,Universidad Autónoma de Chiapas  ]]></institution>
<addr-line><![CDATA[Tuxtla Gutiérrez Chiapas]]></addr-line>
<country>Mexico</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>12</month>
<year>2019</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>12</month>
<year>2019</year>
</pub-date>
<volume>28</volume>
<numero>2</numero>
<fpage>407</fpage>
<lpage>440</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_arttext&amp;pid=S1405-10792019000200407&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_abstract&amp;pid=S1405-10792019000200407&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_pdf&amp;pid=S1405-10792019000200407&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="es"><p><![CDATA[Resumen: 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.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[Abstract: Performance Audits are among the competences of many Supreme Audit Institutions (SAIs), both in developed and developing countries. However, the level of real implementation of this technique in Latin America is underexplored. This paper aims to contribute to the analysis of the implementation of performance audits in Latin-American countries. This paper analyzed the situation of performance auditing in Latin America through a comparative study based on the evidence obtained from the websites of the SAIs and on a questionnaire sent to them. Results show a common rhetoric with respect to the importance of this technique but variations in practice. These variations can be explained by three reasons: rhetorical implementation, lack of fit between this technique and the problems facing Latin American countries and different levels of political and economic development. Access to information is quite difficult, fears to answer the questionnaire and lack of accessibility to the reports makes having a full picture a daunting task. Latin American SAIs should reevaluate the type of performance audit that suits their aims and adapt rather than adopt the tools developed in countries with different problems in public management. This paper offers a broad view of performance audit in Latin America. It reflects the effort of international organization and the limitations that performance audits confront in certain settings.]]></p></abstract>
<kwd-group>
<kwd lng="es"><![CDATA[auditorías de desempeño]]></kwd>
<kwd lng="es"><![CDATA[América Latina]]></kwd>
<kwd lng="es"><![CDATA[legitimidad]]></kwd>
<kwd lng="es"><![CDATA[teoría institucional]]></kwd>
<kwd lng="en"><![CDATA[performance audits]]></kwd>
<kwd lng="en"><![CDATA[Latin America]]></kwd>
<kwd lng="en"><![CDATA[legitimacy]]></kwd>
<kwd lng="en"><![CDATA[institutional theory]]></kwd>
</kwd-group>
</article-meta>
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