A practical guide  for  public  managers.  It  is  a  compilation  of  best  practices  selected  from  national and international benchmarking, normative acts, technical documents, articles,  and  specialized  publications,  focusing  on  reference  guides  produced  by  the  International  Organization  of  Supreme  Audit  Institutions  (INTOSAI),  the  United  Nations  (UN),  the  World  Bank,  the  Organization  for  Economic  Cooperation and Development (OECD), the Institute for Applied Economic Re-search (IPEA), the U.S. Government Accountability Office (GAO), and the U.K. National Audit Office (NAO).