Parámetros para la ejecución de informes de interventoría de obras civiles basados en hallazgos encontrados por entes de control

Abstract

In Colombia, there is no clear procedure to where the preparation of audit reports should be focused and the control bodies responsible for carrying out the audits have not developed a procedure manual aimed at how to develop an adequate audit and submit an audit report as such. That is why due to lack of the necessary management, those involved in the execution or control of audits are often investigated for some type of inconsistency. Thus, this document will analyze the most common findings in audit reports found in the audits carried out by the control entities in works contracts and then develop a guide to submit an audit report in order to avoid such situations.