Risk and conditioning factors in the public internal control. Weaknesses in public management concerning the procurement of expenditure files-Reference-Cited by-同舟云学术

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Risk and conditioning factors in the public internal control. Weaknesses in public management concerning the procurement of expenditure files

Published:2024-08-19 Issue: Volume: Page:1-11
ISSN:0954-0962
Container-title:Public Money & Management
language:en
Short-container-title:Public Money & Management

Author:

Pérez-Morote Rosario¹^ORCID,Ribeiro Humberto Nuno Rito²^ORCID,Calleja-Lozano Javier³,Santos-Peñalver Jesús Fernando¹^ORCID

Affiliation:

1. Department of Business Administration and Management, Castilla-La Mancha University, Albacete, Spain

2. The Agueda School of Technology and Management, Aveiro University, Portugal

3. Permanent Financial Control Area in the Army, Ministry of Defence, Madrid, Spain

Publisher

Informa UK Limited

Link

https://www.tandfonline.com/doi/pdf/10.1080/09540962.2024.2390626

Reference41 articles.

1. Procurement and contract management deficiencies: analysis of state audit reports

2. ASF. (2015). Guía de Autoevaluación de Riesgos en el Sector Público. Auditoría Superior de la Federación. http://www.oas.org/juridico/PDFs/mesicic5_mex_ane_64.pdf.

3. Lights on the shadows of public procurement: Transparency as an antidote to corruption

4. Herramientas para el análisis de riesgos en el control interno local: De los indicadores de transparencia al checklist normativo;Benítez E.;Consultor de los ayuntamientos y de los juzgados: Revista técnica especializada en administración local y justicia municipal,2018

5. New development: Public sector controllership—reinventing the financial specialist as a countervailing power

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