Oportunidad de la emisión de los informes resultantes de las auditorías de cumplimiento realizadas en las entidades públicas de Lima Metropolitana, en el período 2015-2018 y sus factores internos asociados
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2021
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Contraloría General de la República. Escuela Nacional de Control
Resumen
El presente Trabajo de Investigación describe y cuantifica la oportunidad en la emisión de los informes resultantes de las auditorías de cumplimiento realizadas por la CGR en las entidades públicas de Lima Metropolitana, en el periodo 2015 – 2018, y sus factores internos asociados, teniendo en cuenta los plazos programados y los plazos realmente insumidos. Para tal efecto, se ha tomado un universo de 212 auditorías de cumplimiento realizadas en Lima Metropolitana, las cuales forman parte de un total de 690 auditorías realizadas en el referido periodo a nivel nacional. Se considera que el universo en mención contiene diversidad de las materias a examinar como de los montos presupuestales auditados. De hecho, dicho universo muestra representa el 55% del monto total auditado a nivel nacional. La auditoría de cumplimiento es una modalidad de control posterior externo aplicada por la CGR en las entidades del sector público mediante la acción de control. Es llevada a cabo por un equipo multidisciplinario de auditores gubernamentales denominado comisión auditora, la cual está conformada por profesionales de diversas especialidades relevantes desde la perspectiva de las materias a examinar. La investigación muestra que las acciones de control realizadas por la CGR en el citado periodo, requirieron un mayor número de días respecto del plazo inicial previsto, presentando una mediana de 134 días adicionales hasta la elaboración del informe. Este hecho, dada su alta frecuencia, tiene amplia repercusión 9 sobre los niveles de eficiencia interna y externa, que constituyen el objetivo esencial de la auditoría de cumplimiento, tales como: La afectación del uso de los recursos del control en el marco del principio de eficiencia, eficacia y economía establecido en la Ley N° 27785; y la efectividad en la aplicación de recomendaciones de control interno, la mejora de gestión y aplicación de sanciones administrativas, civiles y penales, señalado en la Directiva de Auditoría de Cumplimiento y modificatorias.
This Research Work describes and quantifies the opportunity in the issuance of the reports resulting from the compliance audits carried out by the CGR in the public entities of Metropolitan Lima, in the period 2015 - 2018, and its associated internal factors, taking into account the scheduled deadlines and the deadlines actually used. To this end, a universe of 212 compliance audits carried out in Metropolitan Lima is taken, which are part of a total of 690 audits carried out in the referred period at the national level. It is considered that the universe in question contains diversity of the subjects to be examined as well as the audited budget amounts. In fact, this sample universe represents 55% of the total amount audited at the national level. The Compliance Audit is a form of external ex post control applied by the CGR in public sector entities through control action. It is carried out by a multidisciplinary team of government auditors called the audit committee, which is made up of professionals from various relevant specialties from the perspective of the subjects to be examined. The investigation shows that the control actions carried out by the CGR in the aforementioned period required a greater number of days with respect to the initial term foreseen, presenting a median of 134 additional days until the report was prepared. This fact, given its high frequency, has wide repercussions on the levels of internal and external efficiency, which constitute the essential objective of the compliance audit, such as: Affecting the use of control resources within the framework 11 of the principle of efficiency , efficiency and economy established in Law No. 27785; and the effectiveness in the application of internal control recommendations, the improvement of management and the application of administrative, civil and criminal sanctions, indicated in the Compliance Audit Directive and amendments.
This Research Work describes and quantifies the opportunity in the issuance of the reports resulting from the compliance audits carried out by the CGR in the public entities of Metropolitan Lima, in the period 2015 - 2018, and its associated internal factors, taking into account the scheduled deadlines and the deadlines actually used. To this end, a universe of 212 compliance audits carried out in Metropolitan Lima is taken, which are part of a total of 690 audits carried out in the referred period at the national level. It is considered that the universe in question contains diversity of the subjects to be examined as well as the audited budget amounts. In fact, this sample universe represents 55% of the total amount audited at the national level. The Compliance Audit is a form of external ex post control applied by the CGR in public sector entities through control action. It is carried out by a multidisciplinary team of government auditors called the audit committee, which is made up of professionals from various relevant specialties from the perspective of the subjects to be examined. The investigation shows that the control actions carried out by the CGR in the aforementioned period required a greater number of days with respect to the initial term foreseen, presenting a median of 134 additional days until the report was prepared. This fact, given its high frequency, has wide repercussions on the levels of internal and external efficiency, which constitute the essential objective of the compliance audit, such as: Affecting the use of control resources within the framework 11 of the principle of efficiency , efficiency and economy established in Law No. 27785; and the effectiveness in the application of internal control recommendations, the improvement of management and the application of administrative, civil and criminal sanctions, indicated in the Compliance Audit Directive and amendments.
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Palabras clave
Auditoría de cumplimiento, Informes de control, Principio de oportunidad, Comisión de auditoría
Citación
Ochoa Uriarte, F.N. y Salazar Castañeda, K.G. (2021) Oportunidad de la emisión de los informes resultantes de las auditorías de cumplimiento realizadas en las entidades públicas de Lima Metropolitana, en el período 2015-2018 y sus factores internos asociados. [Trabajo de Investigación, Contraloría General de la República, Escuela Nacional de Control]. Repositorio de la Escuela Nacional de Control de la Contraloría General de la República.