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

Research output: Contribution to journalArticle


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.
Original languageSpanish
Pages (from-to)115-128
Number of pages14
JournalRevista Innovar journal
Issue number70
StatePublished - Oct 1 2018


  • Concept
  • quality
  • fiscal control
  • territorial comptroller
  • audit finding

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