Abstract

RESTREPO-MEDINA, Manuel Alberto. Quality of audit findings. Case study of the territorial auditing entities in Colombia. Innovar [online]. 2018, vol.28, n.70, pp.115-128. ISSN 0121-5051.  https://doi.org/10.15446/innovar.v28n70.74452.

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.

Keywords : Audit finding; quality; fiscal control; territorial comptroller.

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