Towards the public value audit: challenges for the government audit in the Comptroller General of the Republic of Costa Rica

Abstract

This article presents a critical reflection about the audit elements in the analysis of public value of the government services or programs. Firstly, some public value definitions are reviewed, and then, the international standards to identify what they state on regards to audit. After that, the results of the assessment to an audit sampling performed by the Office of the Comptroller General during the last year are presented. In these results, it is stressed that in audits,
the concept of public value has not yet managed to incorporate in processes, procedures and controls.