Guidance or punishment? The crucial role of courts of accounts in the oversight of public works

Public works managers, auditors, engineers, and policy-makers operating at different levels of government will find evidence-based insights in this article to improve the continuity and efficiency of infrastructure projects. The study demonstrates that interruptions are often less a result of corruption and more a consequence of technical and administrative shortcomings, especially where institutional capacity is limited. By examining how audit institutions navigate the balance between punitive and pedagogical roles, the article highlights strategies that practitioners can adopt to reduce stoppages, optimise resources, and enhance project delivery. For auditors and oversight professionals, the findings encourage a shift toward preventive and educational practices, while still preserving accountability mechanisms. For engineers and project managers, the research shows how sectoral complexities, particularly in large-scale infrastructure and mobility projects, demand tailored approaches to risk management. These lessons extend beyond any single context, offering guidance for strengthening governance and maximizing public value in diverse institutional environments.