Calidad de los hallazgos de auditoría. Análisis de caso de las contralorías territoriales de Colombia Academic Article

journal

  • Innovar

abstract

  • This paper presents the results of a research on the quality of audit findings produced by the Colombian territorial comptrollers, measured through the application of a matrix that explains the fulfillment of validation stages. Results show that in the three levels observed (departmental, district and municipal auditing entities) quality evaluation is around 30% the ideal performance level of these entities.

publication date

  • 2018-7-1

edition

  • 28

keywords

  • Audit
  • Auditing
  • Colombia
  • Controller
  • Matrix
  • Performance Levels
  • Quality Evaluation
  • audit
  • auditing
  • district
  • evaluation
  • performance

International Standard Serial Number (ISSN)

  • 0121-5051

number of pages

  • 14

start page

  • 115

end page

  • 128