El control externo y la prevención de la corrupción

Resumo

One of the new challenges that faces political, social and economic evolution of our societies is to strengthen the mechanisms to fight against fraud and corruption trough distinct control instances. Actually, with that goal public sector audit institutions (OCEX) work to improve their classical public audit functions, with a special focus on performance audits and risk areas, and in some cases, assuming new competences linked to fraud and corruption prevention and fight. This second way, was followed by the Consello de Contas de Galicia, whose regulatory law assigns to the institu-tion since 2015, in addition to the control function of corruption prevention systems, a more collaborative one, related with the promotion of ethic and risk corruption prevention mechanisms in public administrations. The Consello de Contas elaborated an action strategy and distinct support tools for the public entities to help them to fulfil with these aims. In December 2019 an approved document called Diagnostic of the internal control systems and prevention strategy of corruption risks in the general Administration, served as the basis for the Xunta de Galicia’s Government approval on 26 May 2021 of the Institutional integrity and management risk prevention frame program 2021-2024.