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Which are the difficulties for the application of value for money auditing in Spanish local government? Proposals for improvement

Author

Listed:
  • Dr. Carolina Pontones Rosa
  • Dr. Rosario Pérez Morote
  • Professor Malcolm J. Prowle

Abstract

This paper is concerned with the development of value for money audit in Spanish local government. It analyses the meaning of value for money and its audit in Spain and concludes that it aligns with those used in other countries, most notably the United Kingdom. From primary research, the paper then considers the current application of value for money audit by the statutory auditors of Spanish local government and their opinions about the benefits of and approaches to its further development. Finally the paper points out the requirements for implementing an enhanced version of value for money audit in Spain.

Suggested Citation

  • Dr. Carolina Pontones Rosa & Dr. Rosario Pérez Morote & Professor Malcolm J. Prowle, 2013. "Which are the difficulties for the application of value for money auditing in Spanish local government? Proposals for improvement," International Journal of Sciences, Office ijSciences, vol. 2(01), pages 46-76, January.
    • Handle: RePEc:adm:journl:v:2:y:2013:i:1:p:46-76
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    References listed on IDEAS

    as
    1. June Pallot, 2001. "Transparency in local government: antipodean initiatives," European Accounting Review, Taylor & Francis Journals, vol. 10(3), pages 645-660.
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