Advisory services and preventive warning for internal audits

 

Guardado en:
Detalles Bibliográficos
Autor: Calderón Ramos, Flora
Formato: artículo original
Estado:Versión publicada
Fecha de Publicación:2021
Descripción:The purpose of this research is to show how advisory and preventive services are approached by the Internal Audit Units (IAU), which is carried out under a quantitative and descriptive methodological approach, and is based on the results selected from a questionnaire of 50 questions, divided into the following categories of analysis that support the research: UAI methodologies used to provide warning services and preventive advice; utilities of this type of services; and difficulties that arise to be able to carry them out; applied to heads and collaborating technicians of 22 UAI of the Costa Rican public sector. The results obtained show that, for the most part, a management instrument is used to carry out these services. In addition, requests for advice or warnings that arise and are issued in accordance with the Costa Rican legal and technical system are permanently attended to.
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/41633
Acceso en línea:https://revistas.ucr.ac.cr/index.php/economicas/article/view/41633
Palabra clave:PUBLIC ADMINISTRATION
CRITERIA
SUPERVISION
PUBLIC FINANCE
BREACHES
MANAGEMENT INSTRUMENT
CONTROL MECHANISMS
OMISSION
GOVERNING BODY
ADDED VALUE
BINDING
ADMINISTRACIÓN PÚBLICA
CRITERIOS
CONSEJOS
FISCALIZACIÓN
HACIENDA PÚBLICA
INCUMPLIMIENTOS
INSTRUMENTO DE GESTIÓN
MECANISMOS DE CONTROL
OMISIÓN
ÓRGANO RECTOR
VALOR AGREGADO
VINCULANTE