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By: Arturo Alejandro Zea Manrique

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Analysis of the development, follow-up and impact of recommendations on government auditing in Peru

In Peru, there are three main types of control services in the governmental sphere: ex-ante, simultaneous and ex-post.

Ex-ante control is implemented before any financial disbursement is made. A clear example is the ex-ante authorization requested from the Office of the Comptroller for the payment of additional services in investment or construction projects.

Zea Manrique
Peru
OLACEFS

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