Abstract This article reviews the British experience with the use of metrics in the evaluation and management of research, moving from an initial period of “enthusiastic” implementation to a period of cautious review and concern about the distorting effects they have had on scientific practices and their results. There is currently a concern and a need for a cultural change in the use of metrics that reverses the harmful consequences of their irresponsible use for the scientific-academic system, its institutions and individuals. Following the implementation of New Public Management, the UK was one of the first countries to establish an audit culture based on managerial criteria brought in from the private sector. What the evidence analysed in the reports of a review of independent experts convened by the British government shows is that managerial rationality ends up, in many cases, prevailing over the rationality of science itself. Members of the scientific community end up having to adapt, deviating from their objectives and, sometimes, having to take shortcuts to the good practices that the community itself has established. In response to this situation, a number of initiatives are being promoted in the UK to counteract this trend. As this situation is also found in other countries, other recent proposals to restore to the academic community and research cultures effective leadership and control over their own management are reviewed.

Resumen Este artículo revisa lo que ha sido la experiencia británica con el uso de las métricas en la evaluación y gestión de la investigación, pasando desde un primer momento de implementación “entusiasta”, a otro de revisión cautelosa y preocupada por los efectos distorsivos que éstas han tenido en las prácticas científicas y en sus resultados. Actualmente se plantea la necesidad de un cambio cultural en el uso de las métricas que revierta las consecuencias dañinas que está teniendo la utilización poco responsable de las mismas para el sistema científico-académico, sus instituciones y sus individuos. Tras la implementación del New Public Management, el Reino Unido fue uno de los primeros países en establecer una cultura de auditoría basada en criterios manageriales traídos del sector privado. Lo que muestra la evidencia analizada en los informes de una revisión de expertos independientes convocados por el gobierno británico es que la racionalidad managerial acaba, en muchos casos, prevaleciendo sobre la racionalidad de la propia ciencia y los miembros de la comunidad científica terminan teniendo que adaptarse, desviándose de sus objetivos y, a veces, teniendo que tomar atajos a las buenas prácticas que la propia comunidad ha establecido. Frente a esta situación, una serie de iniciativas vienen siendo promovidas en el Reino Unido para contrarrestar esta tendencia. Como esta situación se registra también en otros países, son revisadas otras propuestas recientes para devolverle a la comunidad académica y a las culturas de investigación el liderazgo efectivo y el control sobre su propia gestión.

Abstract This study aims to analyze the state of the art in the use of Artificial Intelligence (AI) in Brazilian public account control bodies, in all their spheres, whether federal, state or municipal, pointing out the results, costs and costs benefits of these machines. The relevance of this theme is due to the continuous use of this technology by the Brazilian Public Administration and its consequences for the high demands of the Courts of Accounts. The research problem is: What AI mechanisms are being used by the Brazilian Courts of Auditors and if, based on the data released by the Public Administration, it is possible to map the costs and benefits of using such technologies within the Public Administration? In order to answer the problem, it was decided to divide the development into three parts. At first, the idea is to understand the role of the Court of Auditors in controlling public accounts; in a second, to map the use of AI within the scope of the Courts of Accounts, pointing out which activities are used, in addition to reflections on the potential of AI by the control bodies; and, finally, build a table demonstrating the state of the art of AI in Brazilian public account control bodies. The hypothesis is that it is possible to point out a diagnosis based on the research carried out with the Brazilian Courts of Auditors and, still in a preliminary way, it is possible to identify the benefits for the control of the Digital Public Administration. The methodology used is a bibliographic and exploratory study of government documents. The approach is quantitative and qualitative and the research is descriptive based on government documents and scientific articles. It was concluded that AI brought several changes to control bodies, mainly in relation to repetitive demands, that is, it has been a way of enacting irregularities for a more predictive function and less decision-making, at least in part. However, it is still possible to evolve so that the robot is present in decision-making bodies. (AI bodies spheres federal municipal results machines Accounts if parts first accounts second finally articles decisionmaking, decisionmaking decision making, making part However

Resumo Este estudo tem o objetivo de analisar o estado da arte do uso de Inteligência Artificial (IA) nos órgãos de controle de contas públicas brasileiros, em todas as suas esferas, seja federal, estadual ou municipal, apontando os resultados, os custos e os benefícios dessas máquinas. A relevância desse tema se dá pelo contínuo uso dessa tecnologia por parte da Administração Pública Brasileira e em suas consequências para com as altas demandas dos Tribunais de Contas. O problema de pesquisa é: Quais mecanismos de IA estão sendo utilizados pelos Tribunais de Contas brasileiros e se, a partir dos dados divulgados pela Administração Pública, é possível mapear os custos e benefícios do uso de tais tecnologias no âmbito da Administração Pública? Visando responder o problema, optou-se por dividir o desenvolvimento em três partes. No primeiro momento, a ideia é compreender o papel do Tribunal de Contas no controle das contas públicas; em um segundo, mapear o uso de IA no âmbito dos Tribunais de Contas, apontando quais atividades são utilizadas, além de reflexões sobre as potencialidades da AI pelos órgãos de controle; e, por fim, construir uma tabela demonstrativa do estado da arte da IA nos órgãos de controle de contas públicas brasileiros. A hipótese é de que é possível apontar um diagnóstico a partir da pesquisa feita junto aos Tribunais de Contas Brasileiros e, ainda de maneira preliminar, é possível identificar os benefícios para o controle da Administração Pública Digital. A metodologia utilizada é um estudo bibliográfico e exploratório de documentos governamentais. A abordagem é quanti e qualitativa, e a pesquisa é descritiva, tendo como base documentos governamentais e artigos científicos. Concluiu-se que a IA trouxe diversas alterações aos órgãos de controle, principalmente em relação a demandas repetitivas, ou seja, tem sido uma forma de decretar irregularidades para uma função mais preditiva e menos de tomada de decisão, ao menos em parte. Entretanto, ainda se pode evoluir para que o robô esteja presente nos órgãos de tomada de decisão. (IA esferas federal municipal resultados máquinas optouse optou partes momento segundo utilizadas fim preliminar Digital qualitativa descritiva científicos Concluiuse Concluiu repetitivas decisão Entretanto

In Bigen Africa Services (Pty) Ltd v City of Cape Town (WC) (unreported) case number 18681/2020 of 1 June 2021, the Western Cape High Court found that the inclusion of a local office as a pre-qualification criterion in tenders for professional water and sanitation services fell afoul of section 217(1) of the Constitution. This provision requires all organs of State to contract for goods or services in accordance with a system that is fair, equitable, transparent, competitive and cost-effective. The court's reasoning on this point can be critiqued on the basis that it conflated distinct tests for determining the materiality of a deviation. However, the case raises broader concerns around the pre-eminence of audit over operational logic in the water and sanitation sector, and the use of state self-review to resolve the conflict.

This study assessed the abilities and competencies of Recognition of Prior Learning (RPL) graduates in Botswana and their employability. Twelve participants identified from various RPL education and training fields, and hairdressing and beauty therapy services were interviewed. The findings indicate that RPL has overall life-shaping consequences for the learners involved and for this reason, it was highly embraced by participants; RPL gives learners access to post-school education, including other qualifications; RPL benefits learners and it is thus value for money invested by the Botswana Government. Therefore, the promotion of social inclusion should be embraced and adopted as a mode of assessment to capacitate human resource development in Botswana. The article concludes by recommending a partnership between Government and relevant institutions and organisations to audit skils in the country to uncover the unused skils, as wel as to design RPL that is relevant to the local needs.

ORIENTATION: Investing in manpower leads to positive results in the long run. This Study examines the role played by the management in encouraging employee participation in interventions by management on training and development RESEARCH PURPOSE: This study aimed to explore management interventions in employee participation in training and development intervention in a selected municipality MOTIVATION FOR THE STUDY: Studies show that positive economic and social development is dependent on the capacity of the workforce in the labour market. Therefore, motivated the investigation on challenges faced in local government to ensure that employees acquire adequate skills to perform their duties efficiently RESEARCH APPROACH/DESIGN AND METHOD: A qualitative approach was adopted through semi-structured questionnaire to collect data from a purposive sample of 20 questions developed and distributed to administrative personnel. Questionnaires containing open and closed-ended questions were distributed to determine employee perception towards training and development programme interventions MAIN FINDINGS: The findings suggest that there is a lack of effective communication and management practices within the organisation, leading to poor participation and understanding from employees. Addressing factors such as role clarification, change management, planning and time management can also help improve employee participation and job satisfaction PRACTICAL/MANAGERIAL IMPLICATIONS: The study highlights the importance of management creating platforms to engage with subordinates and listen to staff needs. Additionally, the study exposed the crucial role that management plays in communicating a diversity training initiative CONTRIBUTION/VALUE-ADD: Management should explore the development of a supportive environment in which employees can freely communicate their perceptions and attitudes towards training and development interventions

PURPOSE. The purpose of this study was to assess and to compare the technical quality of removable partial dentures (RPDs) servicing both public and private sectors, in relation to biomechanically acceptable principles. MATERIALS AND METHODS: A convenience sample of work carried out in three commercial dental laboratories servicing both the private and government sectors was used to provide a descriptive study of the laboratory stage of fabrication of RPDs over a 3-month period. Prescription sheets, master casts and completed dentures of 114 cases were evaluated and procedural and design-related information data were captured for each case. RESULTS: The results were disappointing in that not one of the RPDs evaluated conformed to commonly accepted principles. Not one dentist prescribed the design of the denture. Only one cast was surveyed to determine the path of insertion and any undercuts for the placement of clasps, yet 119 clasps were placed. Although 81 rests were used (in only 25 of the dentures), only 11 of those rests were pre-prepared on the teeth. Only 8 of the 95 acrylic-based dentures had any rests, making the remainder entirely mucosa-borne and therefore potentially iatrogenic CONCLUSIONS: The study suggests that principles of RPD design taught during undergraduate training are not being adequately practised in both private and public sectors; and if practised the RPDs are not designed, nor constructed to requirements guided by design principles. Further training of dental technicians and clinicians is clearly indicated, and consideration should be given to a system of clinical audit to identify and prevent the malpractice observed in this study. In addition, ethical and legal guidelines emphasising the roles of clinicians and technicians in the prescription and design of RPDs in South Africa should be developed; and the mandatory comprehensive completion of laboratory work authorisation forms by dental clinicians should be considered.

Abstract This paper analyzes the budget of three subnational accountability institutions (Guaranteeing Bodies, Audit Institutions, and Internal Control Institutions) and assesses if a divided government has an effect on their budget. To that end, it applies a quantitative analysis with data for the 31 Mexican states for the 2010-2019 period. The results show that with a divided government only the Audit Institutions have more budget than under a unified government.

Resumen El presente artículo tiene dos objetivos: analizar el presupuesto destinado a tres de las instituciones encargadas de la rendición de cuentas a nivel subnacional (Órganos Garantes, Órganos Estatales de Control Interno y Entidades de Fiscalización Superior Locales) y determinar si el gobierno dividido influye en su magnitud. Para ello, se realiza un análisis cuantitativo con datos para los 31 estados durante el periodo 2010-2019. Los resultados indican que con gobiernos divididos, sólo las Entidades de Fiscalización Superior tienen más presupuesto que bajo gobierno unificado.

RESUMEN: La auditoría tanto interna como externa, el control interno, la gestión de riesgos y el gobierno corporativo han evolucionado en la consecución de estrategias que contribuyan eficientemente a lograr los objetivos organizacionales. En esta investigación se analiza la unidad de auditoría interna en las empresas privadas costarricenses. Este estudio se realiza mediante una revisión cuantitativa de los siguientes criterios: normativa vigente, control interno, gestión del riesgo empresarial, gobierno corporativo. El objetivo consiste en determinar la percepción que tiene el sector empresarial a nivel nacional acerca de la necesidad de contar con los servicios de un auditor interno.

RESUMO: A auditoria tanto interna quanto a externa, o controle interno, a gestão de riscos e a governança corporativa têm evoluído na realização de estratégias que contribuam de forma eficiente para o alcance dos objetivos organizacionais. Nesta pesquisa analisa-se a unidade de Auditoria Interna em empresas privadas da Costa Rica, estudo que se realiza por meio de uma revisão quantitativa dos seguintes critérios: normas que os regem, controle interno, gestão do risco empresarial, governança corporativa e tem como objetivo determinar a percepção que o setor empresarial tem a nível nacional da necessidade de contar com os serviços de um auditor interno.

RÉSUMÉ: L'audit interne et externe, le contrôle interne, la gestion de risques et le gouvernement corporatif ont évolué pour obtenir des stratégies qui contribuent efficacement à atteindre les objectifs organisationnels. Cette recherche analyse l'unité d'audit interne dans les entreprises privées costariciennes. Cette étude est réalisée au moyen d'une révision quantitative des critères suivants : réglementation en vigueur, contrôle interne, gestion du risque des entreprises, gouvernement corporatif. L'objectif est de déterminer la perception du secteur des entreprises au niveau national sur la nécessité de disposer des services d'un auditeur interne.

ABSTRACT: Internal and external auditing, internal control, risk management and corporate governance have evolved in the search for better strategies that contribute efficiently to the achievement of organizational objectives. This research analyzes the internal auditing unit in private Costa Rican enterprises. This study consists of a quantitative review of the following criteria: governing regulations, internal control, business risk management and corporate governance. The objective is to determine the perception of the business sector at the national level regarding the need to count on an internal auditor.

O presente artigo busca apresentar alguns resultados objetivos decorrentes de ações planejadas e orientadas pelo processo de avaliação, demonstrando que a implantação da gestão estratégica, vinculada à avaliação institucional, produz resultados tangíveis para a instituição no curto, médio e longo prazos. Estes resultados são, na nossa concepção, a maneira objetiva de defesa institucional a ser apresentada aos stakeholders como forma de accountability da missão institucional. Alguns dos stakeholders típicos são o governo do Estado de São Paulo, a Assembleia Legislativa do Estado de São Paulo, o Conselho Estadual de Educação, o Tribunal de Contas Estadual, o Ministério Público, as agências de fomento públicas, os agentes privados, tais como os agentes sociais críticos da universidade pública, os competidores do mercado da educação superior, e a mídia em geral (meios de comunicação e outros formadores de opinião, entidades e organismos sociais). Para tanto, as interações metodológicas ocorrem sob as bases da pesquisa exploratória, de caráter documental e que se classifica como sendo descritiva-explicativa, predominantemente qualitativa por meio de observação participante, tendo como lócus da observação a Universidade Estadual de Campinas (Unicamp). Pode-se afirmar que a Unicamp tem hoje uma “expertise” em Avaliação Institucional, em Planejamento Estratégico e em Gestão Estratégica, com processos adaptados a sua realidade enquanto universidade pública com perfil “comprehensive”. Importante ressaltar que a gestão estratégica e a avaliação institucional são processos dinâmicos, carecendo sempre de atualizações e aperfeiçoamentos que ocorrerão nos ciclos sucessivos. Consideramos que são atividades institucionais relevantes para suprir a falta de integração que ocorrem nos sistemas nacionais de avaliação, pois permitem avaliar e impactar todas as atividades acadêmicas na sua integridade.

This paper seeks to present some objective results from actions planned and guided by the evaluation process, demonstrating that the implementation of strategic management, linked to institutional evaluation, produces tangible results for the institution in the short, medium and long terms. These results are, in our view, the objective way of institutional defense to be presented to stakeholders as a form of accountability for the institutional mission. Some of the typical stakeholders are the government of the State of São Paulo, the Legislative Assembly of the State of São Paulo, the State Education Council, the State Audit Court, the Public Ministry, public funding agencies, private agents, such as the critical social agents of the public university, the competitors of the higher education market, and the media in general (media and other opinion makers, social entities and bodies). To this end, methodological interactions occur under the basis of exploratory research, of documentary character and which is classified as being descriptive-explanatory, predominantly qualitative through participant observation, with the University of Campinas (Unicamp) as the locus of observation. It can be said that Unicamp today has an "expertise" in Institutional Evaluation, Strategic Planning and Strategic Management, with processes adapted to its reality as a public university with a "comprehensive" profile. It is important to note that strategic management and institutional evaluation are dynamic processes, always needing updates and improvements that will occur in successive cycles. We believe that they are relevant institutional activities to fill the lack of integration that occur in national assessment systems, as they allow to assess and impact all academic activities in their entirety.

RESUMO O objetivo do estudo é analisar se mecanismos específicos de governança corporativa e as conexões políticas influenciam a evidenciação voluntária de práticas anticorrupção em empresas listadas na [B]3. O índice de evidenciação foi obtido a partir da relação do número de citações das palavras-chave com o número de páginas dos relatórios de sustentabilidade. A análise foi realizada por meio de regressão linear múltipla e considerou 740 observações dos exercícios de 2016 e 2017. Os resultados indicaram que o tamanho e o percentual de membros externos no Conselho de Administração (CA), auditoria big four, tamanho do comitê de auditoria e a participação acionária do governo influenciaram positivamente os níveis de evidenciação de práticas anticorrupção. Por sua vez, a presença de políticos no CA conduz para aumento da assimetria informacional ao revelar menor nível de divulgação, que, na sua extensão, representa menor compromisso com as práticas anticorrupção.

ABSTRACT The objective of this study is to analyze whether specific corporate governance mechanisms and political connections influence the voluntary disclosure of anti-corruption practices in the companies listed in the Brazilian stock exchange [B]3. The disclosure index was obtained from the relationship between the number of citations of the keywords and the number of pages in the sustainability reports. The analysis was performed using multiple linear regression, considering 740 observations from financial years 2016 and 2017. The results indicate that the size and percentage of external members on the board of directors, Big Four audits, size of the audit committee, and participation of government shareholding positively influence the levels of disclosure of anti-corruption practices. In turn, the presence of politicians on the board of directors leads to an increase in information asymmetry due to a lower level of disclosure, which, by extension, represents less commitment to anti-corruption practices.

RESUMEN El objetivo del estudio es analizar si los mecanismos específicos de gobierno corporativo y las conexiones políticas influyen en la divulgación voluntaria de las prácticas anticorrupción en las empresas que cotizan en la [B]3. El índice de divulgación se obtuvo de la relación entre el número de citas de las palabras clave y el número de páginas de los informes de sostenibilidad. El análisis se realizó mediante regresión lineal múltiple y consideró 740 observaciones de los ejercicios 2016 y 2017. Los resultados indicaron que el tamaño y el porcentaje de miembros externos en el consejo de administración, la auditoría bif four, el tamaño del comité de auditoría y la participación accionaria del gobierno influyeron positivamente en los niveles de divulgación de las prácticas anticorrupción. A su vez, la presencia de políticos en el consejo de administración conduce a un aumento de la asimetría de la información al revelar un menor nivel de divulgación, que, en su extensión, representa un menor compromiso con las prácticas anticorrupción.

Resumen Contexto: Debido a la gran cantidad de ciberataques a nivel internacional y nacional (Colombia), se han activado mecanismos y procedimientos preventivos en las organizaciones para contrarrestar estas vulnerabilidades en la seguridad de la información. El tema de este proyecto surge de la necesidad de hacer una propuesta a la oficina de seguridad de la información de la DIAN para implementar y dar seguimiento a la estrategia de Gobierno en línea de MinTIC en el componente de seguridad de la información y privacidad, ello a través de la política de seguridad de la información institucional y de este conocimiento aplicado al modelo base para auditorías en servicios web, aplicado a un prototipo particular. Método: La metodología general para el modelo base de conocimiento incluye dos partes del trabajo. La primera corresponde a la recolección, procesamiento y purificación de la base. La segunda corresponde al proceso de tematización del sistema del modelo propuesto. OpenKM (un software abierto) se implementó para sustentar la base de conocimiento. Para el desarrollo de la auditoría es importante tener en cuenta que dentro de la metodología general se incluyeron una serie de guías en cada una de las fases del modelo. El proyecto utiliza estándares, buenas prácticas, herramientas y asesoramiento profesional como ISO27000, OSSTMM, OWASP, JUnit y las guías de gestión de riesgos y auditoría emitidas por el MinTIC. Para el desarrollo del prototipo con el WS a exponer, se utilizó el método OPENUP. La implementaci ón se limitó a la construcción de dos métodos HTTP, GET y POST para consultas y acciones de entrada de información. Resultados: Con este proyecto fue posible crear un modelo de base de conocimiento implementado en OpenKM, ejecutando una auditoría de seguridad de servicios web con inyección de SQL en un prototipo organizacional. Conclusiones: Se debe tener en cuenta que nunca habrá una infraestructura 100% segura, ya que siempre habrá riesgos en las plataformas debido a la naturaleza cambiante de los ataques. Sin embargo, siempre habrá alternativas como esta, un modelo base de auditoría de seguridad de la información para evitar o mitigar tales riesgos o ataques.

Abstract Context: Due to the large number of cyber-attacks at international and national levels (Colombia), preventive mechanisms and procedures have been triggered by organizations in order to counteract vulnerabilities in information security. The issue studied by this project arises from the need to make a proposal to the DIAN information security office to implement and follow up on the MinTIC Online Government Strategy in the Information Security and Privacy component, through the institutional information security policy and through this knowledge base model for audits in web services, applied to a particular prototype. Method: The general methodology for the knowledge base model the first corresponds to the collection, processing, and purification of the base, and the second corresponds to the systematization process of the proposed model. OpenKM (an open software) was implemented to support the knowledge base. For the development of the audit, it is important to keep in mind that, within the general methodology, a series of guides were included in each of the phases of the model. The project uses standards, good practices, tools, and professional advice such as ISO27000, OSSTMM, OWASP, JUnit, and the Risk Management and Audit guides issued by MinTIC. For the development of the prototype with the presented WS, the OPENUP method was used. The implementation was limited to the construction of two HTTP methods: GET and POST for consultation and information entry actions. Results: With this project, it was possible to create a knowledge base model implemented on OpenKM, executing a web services security audit with SQL Injection on an organizational prototype. Conclusions: It must be taken into account that there will never be a 100% secure infrastructure, since there will always be risks on the platforms due to the changing nature of the attacks. However, there will always be alternatives such as this base model of information security auditing to avoid or mitigate such risks or attacks.

Abstract The aim of this article is to compare the application of forensic informatics in government audits, a tool for determining indications of criminal responsibility related to computer crimes, in Ecuador, Mexico and Peru. We emphasise the Ecuadorian case by identifying the applicable forensic analysis techniques in the field of information and communication technologies. We analyse computer crimes typified in the COIP on the basis of the MGAG and the NEAG to finally explain how forensic informatics contributes to the audit processes carried out by the CGE. This article uses the comparative method through the use of normative, legal and scientific documentation to identify the similarities, differences and equivalences of the three cases here presented.

Resumen El objetivo de este artículo es comparar la aplicación de la informática forense en auditorías gubernamentales, herramienta para la determinación de indicios de responsabilidad penal relacionados con delitos informáticos, en Ecuador, México y Perú. Enfatizamos el caso ecuatoriano al identificar las técnicas aplicables de análisis forense en materia de tecnologías de la información y comunicación. Analizamos los delitos informáticos tipificados en el Código Orgánico Integral Penal (COIP) sobre la base del Manual General de Auditoría Gubernamental (MGAG) y en las Normas Ecuatorianas de Auditoría Gubernamental (NEAG) para luego, por último, explicar cómo la informática forense contribuye en los procesos de auditoría efectuados por la Contraloría General del Estado (CGE). Este artículo acude al método comparativo mediante el uso de documentación normativa, legal y científica para identificar las similitudes, diferencias y equivalencias de los tres casos presentados.

Artigo Compromisso institucional com a transparência pública tem relação negativa com corrupção e má gestão governamental? A instituição de Lei de Acesso à Informação (LAI) reduz o custo de acesso à informação pública e o controle dos governantes sobre ela, possibilitando o monitoramento do governo. Assim, maior transparência melhoraria a performance governamental. Para testar a hipótese, usamos modelos de regressão linear para 320 municípios brasileiros. Empregamos 3 medidas do compromisso institucional dos municípios com a transparência pública: a) a regulamentação da LAI no município; b) o grau de regulamentação com base nos dispositivos da LAI em nível local; e c) o tempo de adesão como medida de institucionalização da transparência pública. Como medida de performance, consideramos irregularidades de corrupção e má gestão identificadas nos relatórios de auditorias da Controladoria-Geral da União via sorteios públicos (2011-2015), com classificação usando aprendizado de máquina não supervisionado. Os resultados da análise são 3: a) a adesão dos municípios à LAI ainda é muito reduzida; b) nos municípios que aderiram, transparência não apresenta associação com a performance governamental; e c) apenas desenvolvimento econômico e qualidade da burocracia apresentam correlação negativa com o número de irregularidades. Os resultados indicam que o esforço na direção de uma gestão mais transparente ainda não gerou os resultados esperados.

Abstract Does institutional commitment to public transparency reduce corruption and public mismanagement? The regulation of freedom of information laws (FOI) reduces the cost of accessing public information and the control of government officials over it, allowing for monitoring of the government. Thus, greater transparency improves government performance. To test the hypothesis, we used linear regression models for 320 Brazilian municipalities. We employ three measures of municipality institutional commitment to public transparency: FOI regulation in the municipality; the degree to which the local level regulation was based on the national law’s provisions; and time the municipality took to adhere to the legislation, as a measure of institutionalization of public transparency. As a performance measure, we consider corruption and mismanagement irregularities identified in the audit reports of the Comptroller General of Brazil (2011-2015), with classification using unsupervised machine learning. The results are threefold: the municipalities’ adherence to FOI is still very low; in the municipalities that regulated the law locally, transparency is not seen to be associated with government performance; only economic development and quality of bureaucracy have a negative correlation with the number of irregularities. These results indicate that the effort towards more transparent management has not yet generated the expected results.

Resumen ¿El compromiso institucional con la transparencia pública reduce la corrupción y la mala gestión del gobierno? La institución de la Ley de Acceso a la Información (LAI) reduce el costo de acceso a la información pública y el control de los funcionarios del gobierno sobre ella, lo que permite que el gobierno sea monitoreado. Por lo tanto, una mayor transparencia mejoraría el desempeño del gobierno. Para probar la hipótesis, usamos modelos de regresión lineal en 320 municipios brasileños. Empleamos tres medidas del compromiso institucional de los municipios con la transparencia pública: la regulación de la LAI en el municipio; el grado de regulación basado en las disposiciones de la LAI a nivel local; y el tiempo de adhesión como medida de institucionalización de la transparencia pública. Como medida de rendimiento, consideramos las irregularidades de corrupción y mala gestión identificadas en los informes de auditoría de la Contraloría General de la Federación a través de sorteos públicos (2011-2015), con clasificación mediante aprendizaje automático no supervisado. Los resultados del análisis son tres: la adhesión de los municipios a la LAI todavía es muy baja; en los municipios que se adhirieron la transparencia no está asociada al desempeño del gobierno; y solo el desarrollo económico y la calidad de la burocracia tienen correlación negativa con el número de irregularidades. Los resultados indican que el esfuerzo hacia una gestión más transparente aún no ha generado los resultados esperados.

Abstract Accountability is one of the fundamental requirements within the general parameters of good governance and transparency. Local government in Spain offers a particularly interesting case study, due to the breadth of the sample to be analyzed and the regulatory changes of recent years. For this, the Spanish regulation of good governance is examined, with special attention to local government and the effective degree of compliance with the duty of accountability to external audit institutions. The methodology used combines legal and budgetary analysis of the main indicators of the budget cycle. The main conclusion points out the low degree of compliance with legal obligations in Spanish local government, mainly municipalities. The causes are multiple and varied, some of which are trying to combat the recent legislation on transparency and good governance, both central and regional. In the local government, greater clarity is needed in the internal rules and procedures that make it possible to comply more effectively with legal requirements, adapting in particular to the size of each administration concerned, given the municipal atomization in Spain. The dissemination and communication of results is another fundamental variable to promote compliance with these obligations. Ultimately, in the face of serious and repeated breaches, coercive measures and sanctions would be an effective measure, as the audit institutions have recommended.

Resumen La rendición de cuentas es una de las exigencias fundamentales dentro de los parámetros generales del buen gobierno y de la transparencia. El sector público local en España ofrece un caso de estudio especialmente interesante, por la amplitud de la muestra a analizar y por los cambios normativos de los últimos años. Para ello, se examina la regulación del buen gobierno en la normativa española, con especial atención al sector público local y al grado efectivo de cumplimiento del deber de rendición de cuentas ante las instituciones de control externo. La metodología empleada combina el análisis jurídico con el de los principales indicadores del ciclo presupuestario. La principal conclusión señala el bajo grado de cumplimiento de las obligaciones legales en los municipios españoles. Las causas son múltiples y variadas, algunas de las cuales está tratando de combatir la reciente legislación de transparencia y buen gobierno, tanto estatal como autonómica. En el sector público local se precisa una mayor claridad en las normas y procedimientos internos que permitan cumplir con mayor eficacia las exigencias legales, adaptándose en particular al tamaño de cada administración concernida, dada la atomización municipal. La difusión y la comunicación de los resultados es otra variable fundamental para impulsar el cumplimiento de estas obligaciones. En última instancia, antes graves y reiterados incumplimientos, podrían ser eficaces las medidas coercitivas y sanciones que han recomendado las instituciones de control externo.

ABSTRACT The research aims to expose knowledge auditing for local governments. A theoretical-conceptual approach is made to the audit of knowledge and local governments. The relationship between knowledge auditing and Knowledge Management is exposed. An analysis of the methodologies used in knowledge audits is carried out. A specific knowledge audit model for local governments is exposed, its components, benefits and advantages. The importance of knowledge auditing for local governments is exposed.

RESUMEN La investigación pretende exponer la auditoría del conocimiento para los gobiernos locales. Se realiza un acercamiento teórico-conceptual a la auditoría de conocimiento y gobiernos locales. Se expone la relación de la auditoría de conocimiento y la Gestión del Conocimiento. Se realiza un análisis de las metodologías que se utilizan en las auditorías de conocimiento. Se expone un modelo de auditoría del conocimiento específico para gobiernos locales, sus componentes beneficios y ventajas. Se expone la importancia de la auditoría del conocimiento para gobiernos locales.