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Evaluating the Prosecutorial Mandate of the Supreme Audit Institution of Peru

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  • Luis García Westphalen

Abstract

The Supreme Audit Institution of Peru (CGR) holds a mandate to prosecute civil servants who commit crimes. This paper analyzes 35 criminal processes filed by CGR against 194 civil servants. It finds that CGR accuses civil servants without adequate proof, for infringing administrative regulations, and for exercising their discretionary power. Consequently, 98.03% of CGR’s criminal accusations are dismissed by the judiciary. This paper argues that CGR’s intensive but sterile prosecutorial activity responds to its narrow interpretation of the principle of legality and, vis-à-vis, its expanded interpretation of what characterizes a crime. This paper also argues that public audits are not conducive to proving corruption.

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  • Luis García Westphalen, 2014. "Evaluating the Prosecutorial Mandate of the Supreme Audit Institution of Peru," International Journal of Public Administration, Taylor & Francis Journals, vol. 37(7), pages 436-443, June.
    • Handle: RePEc:taf:lpadxx:v:37:y:2014:i:7:p:436-443
    DOI: 10.1080/01900692.2013.858357
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