Audit

Contraloría General del Estado

CGE

69/100

Summary

The Contraloría General del Estado is Ecuador's Supreme Audit Institution, established under Articles 211-212 of the 2008 Constitución Política and the Ley Orgánica de la Contraloría General del Estado (2002). Under the 2008 Constitution's design, the Contralor General is selected through a public merit-based competition process organized and supervised by the Consejo de Participación Ciudadana y Control Social (CPCCS), which evaluates candidates based on professional qualifications; the selected candidate serves a five-year term. The institution directs the national control, inspection, and audit system; examines and verifies the use of public resources; and issues binding opinions on the legality of public administrative acts. It has full access to all documents, records, and accounts necessary for audit purposes. Annual reports and audit findings are published and submitted to the National Assembly.

Independence Scorecard

Independence Score: 69/100 (good)
69/100
Limited
Methodology v0.1
AppointmentIndependent commission
Term length5 years
Removal standardFor cause only
Budget independenceLegislative line item
Subpoena powerNo
Compel testimonyNo
Records accessFull access
Public reports requiredYes
Pre-publication reviewNone — reports published directly

Statute

Name
Ley Orgánica de la Contraloría General del Estado
Citation
Ley 73 (R.O. Suplemento 595 de 12-06-2002, y reformas); Constitución Arts. 211-212
Full text
Agency website →

Jurisdiction scope

All entities of the public sector including the central government, autonomous institutions, state enterprises, municipalities, and entities receiving state transfers or resources. Performs financial, management, and technical audits.

Secondary Sources