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Performance auditing constitutes a means of operational oversight aimed at evaluating public management according to the criteria of efficiency, effectiveness, and economy. In local governments, its application is particularly relevant because public investments affect quality of life, service delivery, public trust, and institutional legitimacy. This article aimed to analyze performance auditing as a means of operational oversight in the management of public investments in local governments. Methodologically, a quantitative study was conducted using a non-experimental, cross-sectional design with a correlational-explanatory approach. The sample consisted of 101 participants involved in management, control, and oversight of local public investments. Data were collected through a structured 24-item questionnaire using a Likert-type scale, validated by expert judgment and showing excellent internal consistency, as evidenced by a Cronbach’s alpha of 0.972. The data were processed using descriptive statistics and Spearman’s rho coefficient. The results showed a favorable assessment of performance auditing, especially regarding system-oriented and results-oriented approaches; likewise, public investment management showed a positive perception, particularly in monitoring and follow-up. At the inferential level, a positive, high, and significant correlation was found between both variables (? = .876; p < .001; n = 101). It is concluded that performance auditing is favorably related to the management of local public investments by generating useful information to strengthen planning, control, monitoring, quality of results, continuous improvement, transparency, accountability, and good governance.
