Regulación jurídica y técnica de la evaluación de riesgos en el ejercicio de la auditoría del sector público
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| פורמט: | artículo original |
| סטטוס: | Versión publicada |
| Fecha de Publicación: | 2017 |
| תיאור: | 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 |
| מוסד: | Universidad de Costa Rica |
| Repositorio: | Portal de Revistas UCR |
| שפה: | Español |
| OAI Identifier: | oai:portal.ucr.ac.cr:article/29019 |
| גישה מקוונת: | https://revistas.ucr.ac.cr/index.php/juridicas/article/view/29019 |
| Access Level: | acceso abierto |
| מילת מפתח: | 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 |