ROLE OF THE AUDIT IN OPTIMIZATION OF CORPORAL GOVERNANCE IN THE PUBLIC SECTOR

In the last two decades the concept of "good governance" has come to vogue, which is synonymous with "administration" and means "leadership / organization", which presumes organization and management according to certain international / regional principles and standards and which have as objective the efficient management of resources in order to ensure high quality control and services. Governments, with the phrase "good governance", want to ensure the transition to better or ideal management. Today there are two camps approaching this concept: some who look like a miraculous potion for developing countries with little administrative and reforming capacities, and others who are more sceptical regard good governance as an ambiguous word, unnecessary. The values ​​underlying the principles of good governance signify their consecration in the civic alienation of democracy and a shift to another way of administration.