Consumed: Hopelessness in the public audit
It was 2010, Miguel Ángel Cabezas de Herrera, formerly the Accounts Trustee of Castilla La Mancha, stated “what is known as civil society is the one who can best articulate control and prevention. Studying, reflecting, proposing, demanding and moving the political will. Between all of us, each one of us in our field, we must be more transparent, more accessible to public affairs, a new hierarchy of values (…) There are reasons for hope ”. However, on April 24, 2014, hope languished when the Audit Office of Castilla La Mancha was suppressed by law, and the magazine Auditoría Pública, the body of expression of the autonomous courts of accounts in Spain, fell silent.
Since the suppression of the first External Control Body (OCEX) was not reported in the latest news on its website, a relevant event, although for the magazine it was not. Nor was it important for the world of auditing and supervision, the warning from José Antonio Gonzalo, president of the Institute of Accounting and Accounts Auditing, "the audit runs the risk of disappearing if its social interest is not demonstrated." Or, the conclusion of the V National Congress on Auditing in the Public Sector, derived from the working group "The External Control Model in Spain. Need for a profound transformation?" when pointing out, “In short, it was concluded that these institutions or put themselves at the forefront of citizen aspirations as institutions that guarantee transparency,financial control and legality of public management or run the risk of disappearing. "
Then, the omen was fulfilled, and the closing of its brief history has begun (Navarra, the first control body created in 1980). And, paradoxically, a course on "Public management and public responsibility in times of crisis" was held at the University of Castilla La Mancha, where the main challenges of the External Control Bodies in Spain, and Antonio Arias were examined. In his post he adds "We have already commented here on the rhetoric - not to say misleading - the debate on duplicity" (www.fiscalizacion.es, Reflecting on accountability, June 9, 2014). So, the above seems to be the correct or true opinion or comment,mainly because distinguished professionals of the law and control have expressed that the Report of the Commission for the Reform of the Public Administrations (CORA) as a base to suppress control organisms is a contraption or nonsense, a setback in the democratic institutions or to politicize control, among other points. But, is it not that in these times of crisis the crisis of thought in the public audit and in the control organisms is being avoided?
By standing firm without changing course, such as examining the challenges when your oversight body has disappeared from the community. This indicates that they do not care about the fact, since finally, whatever happens, they insist on reviewing the fulfillment of obligations in local corporations. Insistence that has not only been late but also evidences the construction of its foundations or foundations at the wrong time. For example, it is reported on April 10, 2014, on the portal of the magazine Public Audit: The Spanish Public Institutions of External Control adapt the international norms of public control. Adding, "they can already guide their actions by an approved set of principles, norms,technical and quality requirements in the exercise of the supervisory function (…) This will lead to a better perception regarding the value and benefit of work ”. In other words, now its importance and usefulness will be known.
Let's examine the above. In principle, the adaptation of international standards was a reactive (not proactive) decision, since in the International Organization of Supreme Audit Institutions (INTOSAI) and in its basic document, The Lima Declaration, the Court of Accounts of Spain has a prominent role as a founding member and promoter, and taking twenty or thirty years (depending on the creation of each OCEX) to be homologated, is only explained by the threat of its suppression, and more than updating it has sought to protect itself in the shadow of conformity international.
And the conception that persists despite crises and changes, the belief that auditing and control have value per se. For this reason, it is not strange nor is it a coincidence that in the interviews of the last two issues of the magazine Public Audit the usefulness of the Control Bodies is highlighted. For example, Andreu Mas-Colell, comments “We must bring institutions closer to citizens and make public management more transparent. It is necessary to know perfectly what task public bodies carry out ”. Or, Ralf Seibicke, President of Eurorai and President of the Court of Accounts of the Land Saxony-Anhalt, where he refers to having sent the statement (of October 18, 2013) to the Spanish autonomous parliaments, as well as to the Congress of Deputies and the Senate,to support external regional control of finances, “this control must necessarily be applied in situ, that is, by public and independent regional entities (…) we do not carry out audits for their own benefit, but always in the interest of the taxpayer, and with this also in the interest of the majority of the voters. ”
Thus, the issue in the audit seems to be reduced to, that is known, as has been pointed out by the Minister of Economy and Knowledge of the Government of Catalonia. Or, “that the main actors involved in democratic governance - legislators, governments, public officials, civil society and the public - understand, recognize, accept and support the fundamental principles to which SAIs must adhere in compliance. of their mandates ”. Given that "many of the actions in the audit continue to remain in a world unknown to most of society", as stated by Manuel Núñez Pérez, President of the Court of Accounts. For this reason, Luis Muñoz Garde, President of the Chamber of Accounts of Navarra, since 2007,stated "Our approach is that citizens have the right to know how funds are managed (…) Our duty is, therefore, to facilitate this communication", in rebuttal to the assertion that "Control institutions continue to live with their backs to communication "(formulated in the work, Communication pending subject of control institutions, by Fermín Erbiti Zabalza, in the magazine Public Audit, number 30, June 2003). For what, Luis Muñoz, refuted "I think that, fortunately, that diagnosis of the year 2003, is not valid to describe the current situation".The communication pending subject of control institutions, by Fermín Erbiti Zabalza, in the magazine Public Audit, number 30, June 2003). For what, Luis Muñoz, refuted "I think that, fortunately, that diagnosis of the year 2003, is not valid to describe the current situation".The communication pending subject of control institutions, by Fermín Erbiti Zabalza, in the magazine Public Audit, number 30, June 2003). For what, Luis Muñoz, refuted "I think that, fortunately, that diagnosis of the year 2003, is not valid to describe the current situation".
But, Antonio Álvarez Martín (Local Administration Controller and winner of the first prize of the XV recognition of the OCEX) pointed out, the many inspection entities “that exist in Spain have the opportunity to shake off the traditional lethargy they suffer. Ignored by the citizen ”. Then, then, the information (via communication strategies) about the activities and importance of the control organisms has been of little or no progress, although Antonio Arias, affirms “There is the model (…) of the unquestionable Chamber of Compts of Navarre. But there are many more who have done a great job, timely and rigorous ”. Then if it were true, why the European Commission's 2014 Anti-Corruption Report,which has placed special emphasis on the few controls that the Autonomous Communities and Local Corporations are subject to when executing public spending. Or, recently the Barometer of the Circles. Initiative promoted by the circle of economy and the circle of Basque businessmen, has indicated "all dimensions of the operation of the Public Administrations appear with negative evaluations, the worst being corruption and efficiency of public spending (blog espublico.es, 06/16 /2014).being the worst those of corruption and efficiency of public spending (blog espublico.es, 06/16/2014).being the worst those of corruption and efficiency of public spending (blog espublico.es, 06/16/2014).
As the fight was also unsuccessful, such as the quote by Pilar Jiménez Rius, about which, King Juan Carlos I of Spain, stated "The Supreme Audit Institutions are an essential reference for the realization of the values contained in the Constitution" and the Lawyer of the Court of Auditors, added "Let's fight because it is so." Since the disappearance of the first OCEX has evidenced its dispensability. As well as the effort requested by Miguel Ángel Cabezas de Herrera was useless. Since his Sindicatura disappeared and civil society did not move the political will for greater access to public affairs. Nor was the opinion of Ángel González-Malaxetxebarria (international specialist in governance, financial management and auditing), on the suppression of the control bodies regarding:"We are facing a true emergency of the controlling function (…) No, gentlemen, rulers. The problem of deficiencies - in some cases, scandalous - actions of autonomous control agencies, and the handicaps that affect the Superior Control Body, both responsible for evaluating the honest, wise and effective use of State resources, cannot be resolved by eliminating them., but strengthening them ”. Since no state of emergency was decreed, nor did popular outrage arise to demonstrate against the disappearance of the OCEX, much less was it an unforeseen event, saying that it was warned. Furthermore, why did Pilar Jiménez's call for struggle and Miguel A. Cabezas' effort not produce results? Or finally, why have so many conferences, courses,Forums and seminars that have “debated” the challenges, challenges and reforms in the autonomous control organisms?
Therefore, it is required to affirm that the time has come to examine the beliefs and thoughts that have determined the course of the current audit and oversight. Through the Greek epojé, a procedure that consists in questioning beliefs and thoughts in order to understand the reality in which one is immersed. No prejudice, no preventive schemes, let us tear the veil of appearances and agree to suspend the trial in order to deliberate in freedom.
One way, Antonio Arias has insisted that the duplicity debate is rhetorical (in relation to the suppression of control agencies), however, the portal of the magazine Public Audit, reports on May 2, 2014, in latest news reports, "The autonomous control bodies and the Court of Accounts agree to improve coordination and avoid duplication in local audits." Therefore, independently of the attributions and competences of each one, de facto recognize that there is duplication. In addition, the Trustee of the Sindicatura de Asturias, calls the deceptive debate. Consequently, if debate is understood as the analysis or careful examination of a subject, the debate was indeed a hoax. As fallacious have been the answers, for example to the question,In the face of the crisis of confidence suffered by public institutions, what measures do you consider urgent to adopt? Andreu Mas-Colell, responds "We must bring institutions closer to citizens and make public management more transparent". Likewise, the President of Eurorai in his interview with the magazine Public Audit, declares "this control must necessarily be applied in situ". And since there is no history (in a strict sense) of public audit and oversight, the recovery of declarations and events is a primary task to build the collective memory that allows studying the evolution of the audit and oversight phenomenon.Likewise, the President of Eurorai in his interview with the magazine Public Audit, declares "this control must necessarily be applied in situ". And since there is no history (in a strict sense) of public audit and oversight, the recovery of declarations and events is a primary task to build the collective memory that allows studying the evolution of the audit and oversight phenomenon.Likewise, the President of Eurorai in his interview with the magazine Public Audit, declares "this control must necessarily be applied in situ". And since there is no history (in a strict sense) of public audit and oversight, the recovery of declarations and events is a primary task to build the collective memory that allows studying the evolution of the audit and oversight phenomenon.
From the Enron scandals, World Com, Xerox, among others, the President of the Audit General of the Nation of Argentina pointed out the deep crisis of the control bodies, and insisted “To regain public confidence, the audit must be located in a space much closer to the community. It is important that people realize that whoever audits defends their interests and that the result of that task benefits them. ”
And after twelve years it continues to insist that the audit defends the interest of the citizen (indubitable premise) but public debate on what the crisis consists of in the control organisms has been avoided. For example, Mario Alonso Ayala, President of the Institute of Sworn Censors of Accounts in Spain, in his blog states "The undoubted public interest of the auditing profession is evident" (The new account auditing law, comment, July 19, 2010). Later in an interview, he was asked, How is the crisis affecting auditors and audit firms? And Mario Alonso replied, “The crisis is affecting us from three angles. On the one hand, it has involved a significant reduction in income, caused by a decrease in activity and a reduction in fees. On the other hand,we are suffering the crisis as companies: lack of liquidity, late payment, increased competition, increased costs to insure our own professional risks, etc. And lastly, expenses have increased, as audit firms and individual auditors have had to adapt to the regulatory changes that have occurred in recent years. ” That is, despite the "unquestionable" public interest of the audit, the crisis "us" is affecting money, money, and ultimately money. This thinking is not an individual expression but reflects a shared belief in the professional world of auditing and control, responds to the demands of the market, of power groups, and has been sustained because education has been guided for the benefit of a minority to the detriment of the majority.
Then, yes the "res publica expresses the idea of something that belongs to everyone." And yes the audit privileges the secret. So the audit is not in the public interest.
But recognizing the above faces the constraints of the time, the shared beliefs and the implicit interests of those who hold a monopoly on their knowledge. Consequently, the numerous events that have addressed the reform in the autonomous control bodies or the discussion on public responsibility, their efforts, demands or struggles have not been translated into real challenges because they have not analyzed, discussed, understood, or agreed on the minimum axes towards which the educational process of auditing and oversight should be reoriented. But while it is justified or interpreted that the professional training of auditors meets the indispensable conditions to face the challenges of today, as Andreu Mas-Collel has stated, when asked,What should be the role of the university on the way out of the crisis? He replies, “Catalonia has a good basis to become a knowledge-creating economy and, in part, it is thanks to the progress that Catalan universities have made. They occupy the first places in research and teaching at the state level and, internationally, they are beginning to set trends. The Government fully supports this commitment to quality and that is why it has restructured the university offer of degrees and masters, to increase efficiency by guaranteeing an inclusive model. In addition, it has distanced itself as much as it could from the uniform regulatory framework dictated by the Spanish Government, which represents a brake on the competitiveness of our universities with respect to the European ones.“Catalonia has a good base to become a knowledge-creating economy and, in part, it is thanks to the progress that Catalan universities have made. They occupy the first places in research and teaching at the state level and, internationally, they are beginning to set trends. The Government fully supports this commitment to quality and that is why it has restructured the university offer of degrees and masters, to increase efficiency by guaranteeing an inclusive model. In addition, it has distanced itself as much as it could from the uniform regulatory framework dictated by the Spanish Government, which represents a brake on the competitiveness of our universities with respect to the European ones ”.“Catalonia has a good base to become a knowledge-creating economy and, in part, it is thanks to the progress that Catalan universities have made. They occupy the first places in research and teaching at the state level and, internationally, they are beginning to set trends. The Government fully supports this commitment to quality and that is why it has restructured the university offer of degrees and masters, to increase efficiency by guaranteeing an inclusive model. In addition, it has distanced itself as much as it could from the uniform regulatory framework dictated by the Spanish Government, which represents a brake on the competitiveness of our universities with respect to the European ones ”.They occupy the first places in research and teaching at the state level and, internationally, they are beginning to set trends. The Government fully supports this commitment to quality and that is why it has restructured the university offer of degrees and masters, to increase efficiency by guaranteeing an inclusive model. In addition, it has distanced itself as much as it could from the uniform regulatory framework dictated by the Spanish Government, which represents a brake on the competitiveness of our universities with respect to the European ones ”.They occupy the first places in research and teaching at the state level and, internationally, they are beginning to set trends. The Government fully supports this commitment to quality and that is why it has restructured the university offer of degrees and masters, to increase efficiency by guaranteeing an inclusive model. In addition, it has distanced itself as much as it could from the uniform regulatory framework dictated by the Spanish Government, which represents a brake on the competitiveness of our universities with respect to the European ones.He has distanced himself as much as he can from the uniform regulatory framework dictated by the Spanish Government, which represents a brake on the competitiveness of our universities with respect to the European ones ”.He has distanced himself as much as he can from the uniform regulatory framework dictated by the Spanish Government, which represents a brake on the competitiveness of our universities with respect to the European ones ”.
And if it is affirmed that there has been progress, restructuring, efficiency and guarantee with respect to teaching related to auditing and control, these are at a dead end, because audit firms have disappeared, and now organs of control, on a horizon full of questions about their independence and their value. Therefore, what is at stake is not only the practice that should provide certainty to the public regarding the management of public funds and their evaluation, but also the hope that their activity will contribute to achieving a better society.
For this, the need to recognize the crisis in the audit and in the inspection institutions, in its global or general character, must arise, leaving aside the defense of any area or particular redoubt, to engage in reforms that do not question beliefs, dogmas or assumptions, and the search for profound solutions is avoided.
But how will the educational system of auditing and oversight be revised, to seek new ways for the teaching practice to abandon a paradigm that has not developed public responsibility in the auditors and their students, to impart information and knowledge to them, without the least possibility that they are debated and questioned, where there is no incentive to examine their foundations or generate new approaches; if current professors, representatives of associations and audit and inspection institutions are the imitable models for students, and their "truths" have become unquestionable for society; And so, perhaps, we find the end of hope in auditing and oversight institutions.
