GOVERNMENT AUDITING AS A MEANS OF CONTROL IN THE PUBLIC MANAGEMENT OF MUNICIPALITIES

GOVERNMENT AUDITING AS A MEANS OF CONTROL IN THE PUBLIC MANAGEMENT OF MUNICIPALITIES

In a world as diverse as the one in which we currently live in the different business areas, the audit in general is considered as a negative or threatening tool for the entities, considering that its only purpose is the exhaustive search for frauds or irregularities of the entities in the various f...

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Autores principales: Damas Rodríguez, Ángel, Martínez Prats, Germán, Tosca Magaña, Sergio
Formato: Online
Lenguaje:spa
Publicado: UNIVERSIDAD DE SONORA 2022
Acceso en línea:https://revistainvestigacionacademicasinfrontera.unison.mx/index.php/RDIASF/article/view/444
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spelling oai:https:--revistainvestigacionacademicasinfrontera.unison.mx:article-4442022-02-23T01:24:48Z GOVERNMENT AUDITING AS A MEANS OF CONTROL IN THE PUBLIC MANAGEMENT OF MUNICIPALITIES LA AUDITORÍA GUBERNAMENTAL COMO MEDIO DE CONTROL EN LA GESTIÓN PÚBLICA Damas Rodríguez, Ángel Martínez Prats, Germán Tosca Magaña, Sergio auditoria, entidades, gestión. audit, entities, management. In a world as diverse as the one in which we currently live in the different business areas, the audit in general is considered as a negative or threatening tool for the entities, considering that its only purpose is the exhaustive search for frauds or irregularities of the entities in the various financial aspects. The audit today must be aimed at setting the position of the company, determining where it is in possession, where the programs it develops should be directed, what its objectives should be, and if it is necessary to modify the plans to achieve them. In this article we will describe how the audit is developed to have a better control in the management of public resources by collecting information from various sources to be able to develop from a descriptive point of view. En un mundo tan diverso como en el que vivimos actualmente en los diferentes ámbitos empresariales, la auditoria en general es considerada como una herramienta negativa o amenazadora para las entidades, considerando que su único fin es la búsqueda exhaustiva de fraudes o irregularidades de las entidades en los diversos aspectos financieros. La auditoría hoy en día debe ir dirigida a fijar la posición de la compañía, determinar dónde se encuentra posesionada, hacia dónde se deben dirigir los programas que desarrolla, cuales deben de ser sus objetivos, y si se necesita modificar los planes para lograrlos. En el presente articulo describiremos como se desarrolla la auditoria para poder tener un mejor control en la gestión de recursos públicos recabando información de diversas fuentes para poder desarrollar desde un punto de vista descriptivo. UNIVERSIDAD DE SONORA 2022-03-05 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf text/xml https://revistainvestigacionacademicasinfrontera.unison.mx/index.php/RDIASF/article/view/444 10.46589/rdiasf.vi37.444 Revista de Investigación Académica Sin Frontera: División de Ciencias Económicas y Sociales; Núm. 37 (15): Enero - Junio 2022; 12 2007-8870 10.46589/rdiasf.vi37 spa https://revistainvestigacionacademicasinfrontera.unison.mx/index.php/RDIASF/article/view/444/521 https://revistainvestigacionacademicasinfrontera.unison.mx/index.php/RDIASF/article/view/444/544 Derechos de autor 2022 https://creativecommons.org/licenses/by-nc-nd/4.0
institution Revista de Investigación Académica sin Frontera
collection OJS
language spa
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author Damas Rodríguez, Ángel
Martínez Prats, Germán
Tosca Magaña, Sergio
spellingShingle Damas Rodríguez, Ángel
Martínez Prats, Germán
Tosca Magaña, Sergio
GOVERNMENT AUDITING AS A MEANS OF CONTROL IN THE PUBLIC MANAGEMENT OF MUNICIPALITIES
author_facet Damas Rodríguez, Ángel
Martínez Prats, Germán
Tosca Magaña, Sergio
author_sort Damas Rodríguez, Ángel
title GOVERNMENT AUDITING AS A MEANS OF CONTROL IN THE PUBLIC MANAGEMENT OF MUNICIPALITIES
title_short GOVERNMENT AUDITING AS A MEANS OF CONTROL IN THE PUBLIC MANAGEMENT OF MUNICIPALITIES
title_full GOVERNMENT AUDITING AS A MEANS OF CONTROL IN THE PUBLIC MANAGEMENT OF MUNICIPALITIES
title_fullStr GOVERNMENT AUDITING AS A MEANS OF CONTROL IN THE PUBLIC MANAGEMENT OF MUNICIPALITIES
title_full_unstemmed GOVERNMENT AUDITING AS A MEANS OF CONTROL IN THE PUBLIC MANAGEMENT OF MUNICIPALITIES
title_sort government auditing as a means of control in the public management of municipalities
description In a world as diverse as the one in which we currently live in the different business areas, the audit in general is considered as a negative or threatening tool for the entities, considering that its only purpose is the exhaustive search for frauds or irregularities of the entities in the various financial aspects. The audit today must be aimed at setting the position of the company, determining where it is in possession, where the programs it develops should be directed, what its objectives should be, and if it is necessary to modify the plans to achieve them. In this article we will describe how the audit is developed to have a better control in the management of public resources by collecting information from various sources to be able to develop from a descriptive point of view.
publisher UNIVERSIDAD DE SONORA
publishDate 2022
url https://revistainvestigacionacademicasinfrontera.unison.mx/index.php/RDIASF/article/view/444
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