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

Manuel Alberto Restrepo-Medina

doi:10.15446/innovar.v28n70.74452

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

Translated title of the contribution: Quality of audit findings. Case study of the territorial auditing entities in Colombia

Manuel Alberto Restrepo-Medina

urosario

Research output: Contribution to journal › Article › peer-review

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.

Translated title of the contribution	Quality of audit findings. Case study of the territorial auditing entities in Colombia
Original language	Spanish
Pages (from-to)	115-128
Number of pages	14
Journal	Innovar
Volume	28
Issue number	70
DOIs	https://doi.org/10.15446/innovar.v28n70.74452
State	Published - Jul 1 2018

All Science Journal Classification (ASJC) codes

Accounting
Sociology and Political Science
Public Administration
Strategy and Management
Marketing

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10.15446/innovar.v28n70.74452

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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.",

author = "Restrepo-Medina, {Manuel Alberto}",

note = "Funding Information: Los hallazgos en la auditor{\'i}a, (sic) se definen como asuntos que llaman la atenci{\'o}n del auditor y que en su opini{\'o}n, (sic) deben comunicarse a la entidad, ya que representan deficiencias importantes que podr{\'i}an afectar en forma ne-gativa, (sic) su capacidad para registrar, procesar, resumir y reportar informaci{\'o}n confiable y consistente, en relaci{\'o}n con las aseveraciones efectuadas por la administraci{\'o}n (Contralor{\'i}a General del Estado del Ecuador, 2013, p. 96). Publisher Copyright: {\textcopyright} 2018, Universidad Nacional de Colombia. All Rights Reserved. Copyright: Copyright 2018 Elsevier B.V., All rights reserved.",

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N2 - 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.

AB - 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.

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

Abstract

All Science Journal Classification (ASJC) codes

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