Performance audit as a proponent of the human right to good governance

Abstract

In this essay, it proposes a brief analysis begginig with government auditing function based on its typology, with special emphasis on performance audits. Subsequently, we intend to share reflections regarding the performance audits modality coodinated between the External Auditing Organizations and Internal Control Bodies. Specifically, we will share the experience between the Superior Audit Office of the State of Guanajuato and the Internal Control Body of the University of Guanajuato. In order to enhance the similarity of analogous exercises with the intention of contributing, from a preventive approach to the effective implementation of the human right to good governance. In addition, has been pursued to make available what appears to be a good interinstitutional practice that contributes to the realization of performance audits objectively, impartially, technically, and empathetically. By "empathetically," we refer to the comprehension and knowledge that Internal Control Bodies of the audited institution must possess to contribute with external control entities, such as the Superior Audit Office of the Federation or its corresponding local institutions, within the framework of consolidation of the national and local anticorruption systems.