Instruments for Measuring the Risk of Statute of Limitations for Administrative and Criminal Liability Arising from Audits

The aim of this study is to determine which of the following alternatives represent the best possible social solution: (i) that the various follow-ups to audit observations be maintained and the suspension of the start of the calculation of the statute of limitations for administrative and criminal liability be regulated, or (ii) that on the contrary, there be a single follow-up and if the body subject to the audit fails to resolve in a short period (which should also be established by law) the observations of the Secretariat of Public Function, and that if the observations indicated in the audit result are not resolved, the Secretariat of Public Function immediately recommends the implementation of corrective measures such as the initiation of procedures leading to the establishment of administrative and/or criminal liability.