| dc.creator | Restrepo-Medina, Manuel-Alberto | |
| dc.date.accessioned | 2019-08-08T15:28:17Z | |
| dc.date.accessioned | 2019-11-21T18:24:40Z | |
| dc.date.available | 2019-08-08T15:28:17Z | |
| dc.date.available | 2019-11-21T18:24:40Z | |
| dc.date.created | 2019-08-08T15:28:17Z | |
| dc.date.issued | 2018 | |
| dc.identifier | 0121-5051 | |
| dc.identifier | http://repository.urosario.edu.co/handle/10336/20073 | |
| dc.identifier | 10.15446/innovar.v28n70.74452 | |
| dc.identifier.uri | http://repositorioslatinoamericanos.uchile.cl/handle/2250/3061755 | |
| dc.description.abstract | 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. © 2018, Universidad Nacional de Colombia. All Rights Reserved. | |
| dc.language | spa | |
| dc.relation | Innovar, ISSN:0121-5051, Vol. 28 (2018) pp. 115-128 | |
| dc.relation | https://revistas.unal.edu.co/index.php/innovar/article/view/74452/67980 | |
| dc.rights | info:eu-repo/semantics/openAccess | |
| dc.rights | Abierto (Texto Completo) | |
| dc.source | Araya-Navarro, J.D., (2015) Los Hallazgos De auditoría Interna En El Sector Público, , http://www.iaicr.com/boletin/boletin07/hallazgos_auditoria_interna.pdf, Boletín 007, Instituto de Auditores Internos de Costa Rica. Recuperado de | |
| dc.subject | Calidad | |
| dc.subject | Control fiscal | |
| dc.subject | Contraloría territorial | |
| dc.subject | Hallazgo de auditoría | |
| dc.title | Calidad de los hallazgos de auditoría : análisis de caso de las contralorías territoriales de Colombia | |
| dc.type | article | |
