Resumo

SANTINI RODRIGUEZ, Francisco Javier. Audit to the municipalities of Sonora. 2015-2018. Comparative study. Trascender contab. gest. [online]. 2023, vol.8, n.22, pp.19-32.  Epub 26-Jun-2023. ISSN 2448-6388.  https://doi.org/10.36791/tcg.v8i22.195.

Strengthening auditing is a current challenge for subnational governments, which seek to promote control mechanisms and curb corruption. In Sonora, the recent reforms to the Constitution and the Local Control Law grant full autonomy to the control entity, on the other hand, the municipal governments present difficulties in complying with the observations derived from the audit process. This can be attributed to the low probability of being penalized.

The objective of this work is to present a comparative analysis of compliance with the observations made by the Superior Institute of Audit and Control of the State of Sonora (ISAF) to the Municipalities of the State of Sonora and to reflect on the possible consequences or sanctions for not be solved.

As a methodology, the comparative study was used, it is divided into two blocks, one includes the years (2015 and 2016) before the ISAF obtained its autonomy and the others (2017 and 2018) with full autonomy. as well as the latest oversight reforms, information requests were also made to the ISAF to inquire about the sanctions imposed on the City Councils.

Palavras-chave : Audit; accountability.