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Using as a starting point the close relationship between the concepts of governance, control and public auditing, this article puts forward the idea of introducing a set of roles and measures in the exercise of external performance auditing, one which would raise the efficiency of audit control in the field of governance. Specifically, it posits a hypothesis regarding how these proposals make a contribution to two essential aspects of local public life: citizens' participation and the fight against fraud. The work takes Spain as the scene and analyzes its deficiencies and opportunities from a reformist viewpoint. The empirical analysis takes into account the opinions of the main interest groups in local government: internal and external auditors, local politicians, public managers and members of the public represented by local participatory committees. In this way the writers aim to make a contribution to the slim amount of empirical literature existing in this field and suggest ways to make improvements in the professional field of auditing and its national configuration. [ABSTRACT FROM AUTHOR]

This article analyzes the shortcomings affecting social services in Spain and highlights how the control function contributes to transparency and efficiency, with the consequent improvement of citizens’ confidence. The results from a survey are presented, reflecting the opinions of the statutory auditors in Spain as to these matters. [ABSTRACT FROM PUBLISHER]