Estructuras de organización y competencias de los órganos de fiscalización en países desarrollados y su comparación con el caso de México.

he main subject of the article is to provide a general panorama of the control models that exist in the world and special how it operates the control and surrender of accounts in Mexico. During its development, the subject of the great crisis of legitimacy in which they are immersed most of the countries of the world and, in individual is approached those that are developing. The previous thing, product of the nonuse of appropriate mechanisms of control so that the population I trusted the transparency of the use and destiny of the resources public. Later, the models study that in the world are recognized as the forms to operate the revision or control of the public management of the central and regional or local governments, being these European and the American. In this sense, and reference to the European model, the form of operation of the organs of control of countries like Italy, France and Spain is analyzed, as well as to the European National Audit Office. With respect to the American, the cases the United States of North America, New Zealand are, Chile and Mexico. Of this one last one, it is analyzed, of detailed form, how one is operating at the present time the process of control and surrender of accounts at federal and state level, his normative frame and its functional scheme, as well as an analysis of his advances.