Independence and professionalism in the institutional design of Supreme Audit Institutions in Latin America and the Caribbean

Título traducido de la contribución: Independencia y profesionalidad en el diseño institucional de las Entidades Fiscalizadoras Superiores de América Latina y el Caribe

Resultado de la investigación: Contribución a RevistaArtículo

Resumen

El objetivo principal de esta investigación es determinar si el diseño institucional de las Entidades Fiscalizadoras Superiores (EFS) de América Latina y el Caribe cumple con los criterios de independencia y profesionalidad establecidos en los principios de las Declaraciones de Lima y México de la Organización Internacional de Entidades Fiscalizadoras Superiores (INTOSAI) como condición para el desarrollo de una auditoría gubernamental externa eficiente cuyos resultados puedan contribuir a mejorar el desempeño de los organismos fiscalizados en beneficio de la sociedad. De acuerdo con las variables descriptivas definidas para este trabajo y en función de las fuentes de información consultadas, pudimos establecer que el diseño institucional de las EFS regionales cumple con estos principios. Sin embargo, dado que esta conclusión se basa en un análisis de las normas constitucionales y legales que regulan a las EFS y de los documentos generados por las mismas, tales como directrices y manuales de auditoría, informes de gestión e informes de auditoría, no podemos decir que esto signifique efectivamente que las EFS cumplan con los parámetros de independencia y profesionalidad previstos por la INTOSAI. En cambio, han surgido desafíos políticos, institucionales y de comunicación que deben superarse para pasar del cumplimiento formal a la aplicación real.
Idioma originalEnglish (US)
Páginas (desde-hasta)461 - 490
PublicaciónGlobal Jurist
Volumen15
N.º3
DOI
EstadoPublished - 2015

Huella dactilar

audit
Latin America
professionalism
legal norm
auditing
Mexico
communication
management
performance

Citar esto

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title = "Independence and professionalism in the institutional design of Supreme Audit Institutions in Latin America and the Caribbean",
abstract = "The primary purpose of this research is to determine whether the institutional design of supreme audit institutions (SAIs) in Latin America and the Caribbean meets the criteria of independence and professionalism established in the principles of the Lima and Mexico Declarations of the International Organisation of Supreme Audit Institutions (INTOSAI) as a condition for the development of an efficient external governmental audit whose results may provide input for improved performance by audited bodies for the benefit of society. In accordance with the descriptive variables defined for this paper and in function of the information sources consulted, we were able to establish that the institutional design of the regional SAIs fulfil these principles. Nevertheless, because this conclusion is based on an analysis of the constitutional and legal norms that regulate SAIs and the documents generated by SAIs, such as auditing guidelines and manuals, management reports and audit reports, we cannot say that this effectively means that SAIs meet the parameters of independence and professionalism intended by the INTOSAI. Instead, political, institutional and communication challenges have arisen that must be overcome to move from formal compliance to real application.",
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Independence and professionalism in the institutional design of Supreme Audit Institutions in Latin America and the Caribbean. / Restrepo Medina, Manuel Alberto.

En: Global Jurist, Vol. 15, N.º 3, 2015, p. 461 - 490 .

Resultado de la investigación: Contribución a RevistaArtículo

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AB - The primary purpose of this research is to determine whether the institutional design of supreme audit institutions (SAIs) in Latin America and the Caribbean meets the criteria of independence and professionalism established in the principles of the Lima and Mexico Declarations of the International Organisation of Supreme Audit Institutions (INTOSAI) as a condition for the development of an efficient external governmental audit whose results may provide input for improved performance by audited bodies for the benefit of society. In accordance with the descriptive variables defined for this paper and in function of the information sources consulted, we were able to establish that the institutional design of the regional SAIs fulfil these principles. Nevertheless, because this conclusion is based on an analysis of the constitutional and legal norms that regulate SAIs and the documents generated by SAIs, such as auditing guidelines and manuals, management reports and audit reports, we cannot say that this effectively means that SAIs meet the parameters of independence and professionalism intended by the INTOSAI. Instead, political, institutional and communication challenges have arisen that must be overcome to move from formal compliance to real application.

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