Las fiscalizaciones de cumplimiento realizadas por los OCEX: normas técnicas, ejecución e informes

The main aim of this study is to analyse the Auditing Standards applicable by the Spanish Regional External Audit Institutions (OCEX), i.e. the NIA-ES/IS-SAI-ES and the GPF-OCEX, referred to the compliance auditing, that seek to evaluate whether or not these activities, financia...

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Bibliographic Details
Main Authors: López Hernández, Antonio Manuel, Minguillón Roy, Antonio
Format: Article
Language:Spanish
Published: 2017
Subjects:
Sector público
informe auditoría cumplimiento
Normas Internacionales de Auditoría
ISSAI
guías prácticas de fiscalización OCEX
Public Sector
compliance auditing report
International Audit Standards
Practical Guides for OCEX auditing
Online Access:https://dialnet.unirioja.es/servlet/oaiart?codigo=6096415
Source:Revista española de control externo, ISSN 1575-1333, Vol. 19, Nº 56, 2017, pags. 15-42
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Las fiscalizaciones de cumplimiento realizadas por los OCEX: normas técnicas, ejecución e informes
Summary: The main aim of this study is to analyse the Auditing Standards applicable by the Spanish Regional External Audit Institutions (OCEX), i.e. the NIA-ES/IS-SAI-ES and the GPF-OCEX, referred to the compliance auditing, that seek to evaluate whether or not these activities, financial operations and information meet the regulations governing the audited body in all significant aspects. In this way, the objective is to make it easier for readers, who are mainly public sector auditors, to recognize the basic elements and concepts included in the aforementioned guides in order to relate them to their own auditing practice.After reviewing the main Auditing Standards related to compliance auditing re- ports, we examine the differences between reasonable assurance and limited assurance, which are essential in order to understand the content and the scope of the audit reports. Furthermore, the article examines certain aspects of the compliance audit ́s planning process, such as the objectives and the criteria of the audit, the internal control assessment or the audit risk, and also takes into consideration materiality during the auditing process. Moreover, it studies the importance of evidence gathering in order to reduce the audit risk and to support the conclusions and the opinion, and finally analyses the characteristics and structure of the compliance auditing reports.

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