Análisis de diseño institucional en entidades de fiscalización superior. El caso de Costa Rica

Andrea Mora Brenes

doi:10.15517/aciep.v0i4.17374

Analysis of institutional design in supreme audit institutions. Case of Costa Rica

Authors

Andrea Mora Brenes Author

DOI:

https://doi.org/10.15517/aciep.v0i4.17374

Keywords:

Institutional Change, Institutional design, Supervisory organs, Comptroller General of the Republic, Accountability

Abstract

This paper aims to understand the progress and setbacks they have experienced the supreme audit institution in Costa Rica in terms of institutional strength / weakness, after the reform in 1994. For this purpose the Organic Law of the Comptroller General of the Republic is analyzed Republic through three dimensions- legal, administrative and functional relationship with the state powers.