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Eyes wide shut?

The politics of autonomous audit agencies in emerging economies

Draft version 24 April 2007

Carlos Santiso

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    Carlos Santiso is a governance and public finance adviser to the United Kingdom Department for International

Development (DFID), a non-resident fellow with the Argentine Centre for the Implementation of Public Policies Promoting Equity and Growth (CIPPEC), and a founding member of the board of Burkina Faso Center for Democratic Governance (CGD). The views and interpretation of this paper are those of the author writing in his individual capacities and should not be attributed to the aforementioned institutions. This article is based on the author’s doctoral dissertation, Auditing for accountability? Political economy of government auditing and budget oversight in emerging economies (Johns Hopkins University, 2007) and research carried out in Argentina, Brazil and Chile between 2002 and 2005, as a research fellow of the Argentine Anticorruption Office in 2003 and a visiting fellow of the Chilean Contraloría General de la República in 2004. Policymakers and auditors provided much of the factual information contained in this article. However, to preserve the reserve of these interviews, insights are not individually attributed. The author gratefully acknowledges the comments and suggestions from many over the years of Anja Linder, Linn Hammergren, Anne Mondoloni, Javier Santiso, Beatriz Boza, Julie Lynn, Vinod Sahgal, Allen Schick, Robert Klitgaard, Warren Kaftchik, Koldo Echeberría, John Williamson, Nelson Schack, Liliana Alfaro, Aimee Figueroa Neri, James Wesberry, Leandro Despouy, Enrique Paixão, Gerardo Uña, Damián Staffa, Isabel dos Santos Caetano, Jesús Rodríguez, Oscar Lamberto, Alfredo Fólica, Juan Héctor Rodríguez, Irene Esculi, Francisco Cullen, Julio Rodolfo Comadira, Miriam Ivanega, Roberto Martirene, Delia Ferrera Rubio, Eduardo Delle Ville, Bruno Speck, Lynette Asselin, Jose Eduardo Cardozo, Ernesto Jeger, Luiz Carlos Bresser Pereira, Fernando Henrique Cardoso, Renato Jorge Brown Ribeiro, Claudio Weber Abramo, Carlos Pereira, Charles Pessanha, Carlos Mussi, Hermán Llanos González, Patricia Llanos, Gustavo Sciolla Avendaño, Noemí Rojas Llanos, Joaquín Vial, Mario Marcel, Arturo Aylwin Azócar, Alejandro Foxley, Edgardo Beoninger Kausel, Pedro Ortiz Gálvez, Álvaro Ramírez Alujas, Eduardo Azócar, Omar Rebolledo Martínez, and Martín Garrido Araya.

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