Details

Autor(en) / Beteiligte

• Restrepo-Medina, Manuel Alberto

Titel

Quality of audit findings. Case study of the territorial auditing entities in Colombia

Ist Teil von

• Innovar : revista de ciencias administrativas y sociales, 2018-01, Vol.28 (70), p.115

Ort / Verlag

Bogota: Universidad Nacional de Colombia

Erscheinungsjahr

2018

Quelle

EZB Electronic Journals Library

Beschreibungen/Notizen

• 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.