Profile and role of the government auditor in the fight against corruption in the regional governments of Peru

Abstract

This article focuses on describing and analyzing the profile of the government auditor and how it should act in the fight against corruption in the regional governments of the country. Regarding the first point, it is concluded that two of the requirements for this role fall, on the one hand, on the auditor’s work experience in the public sector, with a minimum of three years; and, secondly, on the evaluation of the professional practices carried out for the respective position and of the office automation knowledge that the auditor possesses. In relation to the second point, it is concluded that, being corruption an endemic evil, the government auditor must propose economic incentives to citizens who make efficient complaints against acts of corruption so that the citizenry participates in the control of the Execution of public funds. In addition, the National Control System should be concerned with performing compliance audits, whose recommendations are clear and precise.