Abstract
In contemporary governance, external oversight institutions play a crucial role in combating corruption and promoting effective and efficient public administration. This article analyzes 23 Supreme Audit Institutions (SAIs) across Latin America and Europe, categorizing them into three primary models: Anglo-Saxon, Napoleonic, and Tribunal (Judicial). A comprehensive comparative analysis of six Latin American countries highlights the structural and functional strengths and weaknesses of each model. Special emphasis is placed on Ecuador, with recommendations to reform its single-member audit structure into a more democratic, deliberative, and specialized collective body inspired by the Napoleonic tradition while considering the unique cultural and political realities of the Latin American context.