Regulación jurídica y técnica de la evaluación de riesgos en el ejercicio de la auditoría del sector público

 

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Detalles Bibliográficos
Autor: Arroyo Chacón, Jennifer Isabel
Formato: artículo original
Estado:Versión publicada
Fecha de Publicación:2017
Descripción:This paper analyzes the legal and technical standards that the government auditor must respect in the exercise of functions related to risk assessment. The General Law on Internal Control, the General Guidelines for the Establishment and Operation of the Specific System for Risk Assessment (SEVRI), mandatory for the public sector, stand out as legal rules. Technical standards include the International Standards of Supreme Audit Institutions (ISSAI) issued by the International Organization of Supreme Audit Institutions (INTOSAI), the International Standards for the Professional Practice of Internal Auditing issued by the Institute of Internal Auditors, and the rules for the exercise of Auditing in the Public Sector issued by the Office of the Comptroller General of the Republic of Costa Rica.
País:Portal de Revistas UCR
Institución:Universidad de Costa Rica
Repositorio:Portal de Revistas UCR
Lenguaje:Español
OAI Identifier:oai:portal.ucr.ac.cr:article/29019
Acceso en línea:https://revistas.ucr.ac.cr/index.php/juridicas/article/view/29019
Access Level:acceso abierto
Palabra clave:General Law on Internal Control
public finance control
risk assessment
Office of the General Comptroller of the Republic
auditing
planning
auditable universe
Ley General de Control Interno
fiscalización de la hacienda pública
evaluación de riesgos
Contraloría general de la República
auditoría
planificación
universo auditable