TY - JOUR
T1 - Calidad de los hallazgos de auditoría. Análisis de caso de las contralorías territoriales de Colombia
AU - Restrepo-Medina, Manuel Alberto
N1 - Funding Information:
Los hallazgos en la auditoría, (sic) se definen como asuntos que llaman la atención del auditor y que en su opinión, (sic) deben comunicarse a la entidad, ya que representan deficiencias importantes que podrían afectar en forma ne-gativa, (sic) su capacidad para registrar, procesar, resumir y reportar información confiable y consistente, en relación con las aseveraciones efectuadas por la administración (Contraloría General del Estado del Ecuador, 2013, p. 96).
Publisher Copyright:
© 2018, Universidad Nacional de Colombia. All Rights Reserved.
Copyright:
Copyright 2018 Elsevier B.V., All rights reserved.
PY - 2018/7/1
Y1 - 2018/7/1
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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U2 - 10.15446/innovar.v28n70.74452
DO - 10.15446/innovar.v28n70.74452
M3 - Artículo de Investigación
AN - SCOPUS:85054298886
SN - 0121-5051
VL - 28
SP - 115
EP - 128
JO - Innovar
JF - Innovar
IS - 70
ER -