Reseña: Generación, materialización y herramientas para la reducción de la cultura organizacional de la corrupción en las instituciones públicas en Colombia

Abstract

The International Standards of Supreme Audit Institutions (ISSAI) are issued by the International Organisation of Supreme Audit Institutions (INTOSAI). The purpose of this document is to propose principles of transparency and accountability to help SAIs set an example through their own practices and governance. SAIs are part of an overall legal and constitutional system within their respective countries and are accountable to various audiences, including legislative bodies and the public. SAIs are also responsible for planning and directing the scope of their work and for using appropriate methodologies and standards to ensure that they promote both accountability and transparency in the framework of public activities, as well as the full and objective discharge of their legal mandate and responsibilities.