Resumen
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.
Título traducido de la contribución | Quality of audit findings. Case study of the territorial auditing entities in Colombia |
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Idioma original | Español |
Páginas (desde-hasta) | 115-128 |
Número de páginas | 14 |
Publicación | Innovar |
Volumen | 28 |
N.º | 70 |
DOI | |
Estado | Publicada - jul. 1 2018 |
Áreas temáticas de ASJC Scopus
- Contabilidad
- Sociología y ciencias políticas
- Administración pública
- Estrategia y gestión
- Marketing