Perspectiva comparada de los diseños institucionales de las entidades de fiscalización superior de América Latina.

The objective of this work consists of exposing a comparative description of the institutional designs of the entities of superior audit (comptrollers and courts of accounts) of the Latin American area that allows to establish if they are appropriate platforms for the effective development of their competences in the matter of external governmental audit, in function of the parameters of independence and professionalism established in the declarations of Lima and Mexico of the Intosai.

The contribution of this academic work is to have determined the degree of adequacy of the institutional designs of the Latin American SAIs to these parameters, so that the results of the advanced research allowed to formulate a set of considerations on the immediate challenges that the institutionality of the regional fiscal control must overcome to achieve that the results of the functions exercised by the superior audit entities affect the management of the audited entities, so that its missional activity is effective and efficient, and in this way, those that make the management of public resources achieve the effective improvement of people's quality of life through access to more and better public goods and services. It is aimed primarily at public servants, tax managers, public administrators, officials of comptrollers and internal control offices, members of popularly elected public corporations, magistrates of courts and tribunals, and professors and researchers in matters of public administration and fiscal control.