Methodical proposal for the practice of operational auditing in local governments in Costa Rica
This article focuses on the development of an operational audit method that can be applied in local organizations of the country, in order to evaluate the administrative capacity in all levels, adding value and improving its management processes. To carry out the operational audit, a working methodo...
| Autor Principal: | Meléndez Rojas, Raudin Esteban |
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| Formato: | Artículo |
| Idioma: | Español |
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Escuela de Administración de Empresas. TEC
2017
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| Acceso en línea: |
https://revistas.tec.ac.cr/index.php/tec_empresarial/article/view/3095 http://hdl.handle.net/2238/12767 |
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RepoTEC127672021-06-08T22:04:08Z Methodical proposal for the practice of operational auditing in local governments in Costa Rica Propuesta metodológica para el ejercicio de la auditoría operativa en los gobiernos locales de Costa Rica Meléndez Rojas, Raudin Esteban Auditoría de gestión administración local estudio del trabajo metodología operación administrativa management audit local goverment work study methodology management operations This article focuses on the development of an operational audit method that can be applied in local organizations of the country, in order to evaluate the administrative capacity in all levels, adding value and improving its management processes. To carry out the operational audit, a working methodology was designed, consisting of phases, stages and activities. A taxonomic structure was also designed, which consisted of concepts, categories and variables that where proposed to be researched in the municipalities using general guides of audit that will allow the evaluation. The guides presented are not intended to limit the research possibilities of the auditor, or to be reductionist. They are just a general guide to facilitate the work of the audit team during the professional practice. Este artículo se enfocó en el desarrollo de un método de auditoría operativa que pueda ser aplicado en las organizaciones municipales del país, el cual permita evaluar la capacidad administrativa en todos los niveles, agregando valor y mejorando sus procesos de gestión. Para la propuesta metodológica se diseñó un plan de trabajo compuesto por fases, etapas y actividades para llevar a cabo la auditoría operativa. A su vez, se definió una estructura taxonómica compuesta por conceptos, categorías y variables que se proponen investigar en las municipalidades, a través de guías generales de auditoría que permitirán evaluarlas. Los asuntos listados en las guías no pretenden agotar las posibilidades de investigación del auditor ni pretenden ser reduccionistas, simplemente representan una guía general que facilite la labor del equipo de auditores durante su ejercicio profesional. Este documento podría generar un aporte al proceso de control y fiscalización de la hacienda pública local. 2017-04-21 2021-06-08T22:04:08Z 2021-06-08T22:04:08Z info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion https://revistas.tec.ac.cr/index.php/tec_empresarial/article/view/3095 10.18845/te.v11i1.3095 http://hdl.handle.net/2238/12767 spa https://revistas.tec.ac.cr/index.php/tec_empresarial/article/view/3095/2833 Derechos de autor 2017 TEC Empresarial application/pdf Escuela de Administración de Empresas. TEC Tec Empresarial; Vol. 11 No. 1 (2017); pág 49-61 TEC Empresarial; Vol. 11 Núm. 1 (2017); pág 49-61 1659-3359 1659-2395 10.18845/te.v11i1 |
| institution |
Tecnológico de Costa Rica |
| collection |
Repositorio TEC |
| language |
Español |
| topic |
Auditoría de gestión administración local estudio del trabajo metodología operación administrativa management audit local goverment work study methodology management operations |
| spellingShingle |
Auditoría de gestión administración local estudio del trabajo metodología operación administrativa management audit local goverment work study methodology management operations Meléndez Rojas, Raudin Esteban Methodical proposal for the practice of operational auditing in local governments in Costa Rica |
| description |
This article focuses on the development of an operational audit method that can be applied in local organizations of the country, in order to evaluate the administrative capacity in all levels, adding value and improving its management processes. To carry out the operational audit, a working methodology was designed, consisting of phases, stages and activities. A taxonomic structure was also designed, which consisted of concepts, categories and variables that where proposed to be researched in the municipalities using general guides of audit that will allow the evaluation. The guides presented are not intended to limit the research possibilities of the auditor, or to be reductionist. They are just a general guide to facilitate the work of the audit team during the professional practice. |
| format |
Artículo |
| author |
Meléndez Rojas, Raudin Esteban |
| author_sort |
Meléndez Rojas, Raudin Esteban |
| title |
Methodical proposal for the practice of operational auditing in local governments in Costa Rica |
| title_short |
Methodical proposal for the practice of operational auditing in local governments in Costa Rica |
| title_full |
Methodical proposal for the practice of operational auditing in local governments in Costa Rica |
| title_fullStr |
Methodical proposal for the practice of operational auditing in local governments in Costa Rica |
| title_full_unstemmed |
Methodical proposal for the practice of operational auditing in local governments in Costa Rica |
| title_sort |
methodical proposal for the practice of operational auditing in local governments in costa rica |
| publisher |
Escuela de Administración de Empresas. TEC |
| publishDate |
2017 |
| url |
https://revistas.tec.ac.cr/index.php/tec_empresarial/article/view/3095 http://hdl.handle.net/2238/12767 |
| _version_ |
1796142025628712960 |
| score |
12.239212 |