La integración de los controles sobre la actividad del sector público
The article focuses on the actual structure of control systems over the activity of the public sector, making a brief overview of the evolution of the different classes of internal controls developed by the General Intervention Board of the State Administration (IGAE), which is completed with a ment...
Saved in:
| Main Author: | |
|---|---|
| Format: | Article |
| Language: | Spanish |
| Published: |
2018
|
| Subjects: | |
| Online Access: | https://dialnet.unirioja.es/servlet/oaiart?codigo=6541903 |
| Source: | Revista española de control externo, ISSN 1575-1333, Vol. 20, Nº 58, 2018, pags. 91-117 |
| Tags: |
Add Tag
No Tags: Be the first to tag this record
|
| Summary: |
The article focuses on the actual structure of control systems over the activity of the public sector, making a brief overview of the evolution of the different classes of internal controls developed by the General Intervention Board of the State Administration (IGAE), which is completed with a mention to the last modifications incorporated in the Court of Auditors regulation. In this evolution, there has been a major progress in the task of coordinating objectives and procedures of internal and external controls, thereby suggesting the convenience of reaching a better coordination between both control systems, but it may not be interpreted as a confusion of both roles or a loss of the Court of Auditors recognized supremacy.
Furthermore, the author emphasizes the relevance that regulation and Codes of Good
Conduct have given to the Audit Committee, which controls the performance of the Boards of Directors in the main private companies and, progressively, in the public sector as well. Personal and professional skills demanded to the members of the Audit Committee are also highlighted, in addition to the importance of their functions and responsibility, without forgeting the collaboration of the Direction of Internal Audit.This unit has received a great support in the actual regulation as a demonstration of the strengths of internal controls, together with the development of different requirements to be respected in its implementation, in the interest of making the results useful |
|---|