Fundamentos para el diseño de un modelo de auditoría municipal

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Este volumen estructura una propuesta de diseño de modelo de auditoría con enfoque municipal, atendiendo a uno de los problemas de mayor relevancia para las auditorías superiores de los estados: la selección de las muestras para la revisión en el ámbito de los gobiernos locales. Esa propuesta es resultado del trabajo de un grupo de investigación interdisciplinario, anclado en la Universidad Veracruzana y en estrecha colaboración con el Instituto de Investigación en Rendición de Cuentas y Combate a la Corrupción de la Universidad de Guadalajara, cuya preocupación común —desde hace casi una década— ha sido encontrar claves para mejorar la función de fiscalización y las rutinas de las haciendas públicas locales en el ámbito subnacional, enfatizando su utilidad para la rendición de cuentas, la mejora de la gestión y el combate a la corrupción.
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Prólogo
Advertencia
I. El municipio y sus entornos jurídico, administrativo y financiero
II. El municipio y sus entornos social, económico y político
III. La auditoría, base de la fiscalización municipal
IV. Fundamentos estadísticos de un modelo de auditoría municipal
V. Diseño de modelo de auditoría municipal (Dimam). Caso: aplicación en el estado de Veracruz
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