Propuesta metodológica para integrar requisitos normativos para auditorías en control interno del sector público colombiano

This research project, entitled “Methodological Proposal to Integrate Regulatory Requirements for Audits in Internal Control of the Colombian Public Sector,” begins with the characterization of the audits to understand the applicable requirements of the international standard ISO 9001:2015 and the national standard NTCGP-1000. A series of steps were required, such as an initial diagnosis, a review of the requirements of both standards and the development of a practical guide for the integration of requirements in audits of the internal control process in the public sector. In the development of this proposal, it was evident that there must be clarity in the limitation of the scope and in the characterization of the internal control process, from which it is concluded that obligations and responsibilities must be defined to give a focus to quality management. Therefore, it is proposed to adjust the existing mandatory documents in the internal control audit process so that it complies with both government and international regulations, preserving its objective to ensure the results of both standards.

• Autores: Reyes Mejía, Raíza
• Fecha de publicación: 2024
• Institución: Corporación Universidad de la Costa
• Repositorio: REDICUC - Repositorio CUC
• Idioma: spa
• OAI Identifier: oai:repositorio.cuc.edu.co:11323/13250
• Acceso en línea: https://hdl.handle.net/11323/13250; https://repositorio.cuc.edu.co
• Palabra clave: Auditorías de control interno; Entidades gubernamentales; Integración de requisitos; Propuesta metodológica; Internal control audits; Government entities; Integration of requirements; Methodological proposal
• Rights: openAccess
• License: Atribución-NoComercial-CompartirIgual 4.0 Internacional (CC BY-NC-SA 4.0)