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Performance Audits are among the competences of many Supreme Audit Institutions (sais), both in developed and developing countries. However, the level of real implementation of this technique in Latin America is underexplored. This paper aims to contribute to the analysis of the implementation of performance audits in Latin-American countries. This paper analyzed the situation of performance auditing in Latin America through a comparative study based on the evidence obtained from the websites of the sais and on a questionnaire sent to them. Results show a common rhetoric with respect to the importance of this technique but variations in practice. These variations can be explained by three reasons: rhetorical implementation, lack of fit between this technique and the problems facing Latin American countries and different levels of political and economic development. Access to information is quite difficult, fears to answer the questionnaire and lack of accessibility to the reports makes having a full picture a daunting task. Latin American sais should reevaluate the type of performance audit that suits their aims and adapt rather than adopt the tools developed in countries with different problems in public management. This paper offers a broad view of performance audit in Latin America. It reflects the effort of international organization and the limitations that performance audits confront in certain settings. [ABSTRACT FROM AUTHOR]