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Calidad de los hallazgos de auditoría. Análisis de caso de las contralorías territoriales de Colombia Artículo académico uri icon

Abstracto

  • 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.

fecha de publicación

  • 2018-7-1