Las nuevas tendencias de actualización de la Contraloría General de la República

Abstract

Abstract Constitutionally the fiscal control is a function publishes that it exerts the general Comptroller of the Republic, which seeks to promote good management and administration of the funds and property of the nation. New factors of monitoring and fiscal control, has developed a new trend of administrative management, within this, we find the ISSAI, for Supreme Audit institutions international standards guidelines, these they seek the Comptroller General of the nation to organize your system control under two guidelines. First financial control, which includes review of accounts, control of legality, control results and an internal tax control; in turn are managed through some financial audits and; In second place, we find the management control that will be divided into 2 categories, by means of performance audits and compliance audits, to be so, a unified system of fiscal control, which has already been developed by experts and allow as well an absolute integration of the ISSAI (international standards for Supreme Audit institutions. Each guideline will be audited, as well as from technical reports relating to implementation of the plan or project, as its administrative part when it is about the management that it will give resources and above all the route involving the operation financial until completion of the work. The most important qualities of the adoption of the standardized systems for the inclusion of international standards of supreme audit institutions will be highlighted within the research article and also an analysis of the improvement that will be this new control system would have. Analyzes the map of system risks of the operations carried out by the entities supervised and controlled by the Comptroller General of the Republic, and determines the most affected areas will qualify with unfavorable or unreasonable, to denote the capacity of negative impact that may result from this operation.