The influence of performance audit on the management of the Peruvian Ministry of Education
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Abstract
Performance audits are common in the public sector and in the management of the education sector in Peru. The objective of the article is to present the most appropriate strategies, in the context of a proposal for a change in operational policies, to optimize the performance audit carried out in Peruvian public education. The paradigms of its application in the education sector were identified as its advantages and limitations, considering the adequate use of its budgetary and patrimonial resources, as well as the suitability of its processes and its results; evaluating the effectiveness, efficiency, economy and quality of its educational services in its entirety, the production and delivery of the goods or services it carries out with the purpose of achieving results for the benefit of the citizen. The study population was a set of 15 performance audit reports applied in the education sector. The methodology used was the application of the Multiobjective decision system. Optimization The Ministry of Education has a Ratio Analysis (MOORA) based on a systematic analysis of the audit reports cited and the criteria resulting from the literature review. The results were the identification of three main strategies. The improvement in the management of the Ministry of Education includes the modernization of its control mechanisms, so that the service providers (state organizations) are more effective in their mission of achieving the common good. The management of the Ministry of Education only has a chance of being successful if it has effective control systems.
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