Concepts and Principles of Performance Audit

The XXIst century is the century of performance revolution, will predominate the management and the performance audit, the visionary and innovative management, the paradoxes management etc. The fundamental objective of management and managers is to create a competitive vision, viable, for the organization. For a long time it was considered that the public sector cannot be about performance, arguing that by the content of the very fundamental objective of public management is removed the posibility to accept this concept. Limits of such way of thinking have long been exceeded in the public management of developed countries, after a good number of years the subject has been debated by theorists and practitioners. This starts from an initial premise that public managers thinking shall be within somewhere at the border between social logic and competitive logic.