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Incidencia De Enmiendas Constitucionales En La Auditaría A La Gestión De Las Organizaciones Públicas Ecuatorianas
ISSN: 2602 - 8247
Publisher: author
Incidencia De Enmiendas Constitucionales En La Auditaría A La Gestión De Las Organizaciones Públicas Ecuatorianas
Indexed in
Social Sciences
ARTICLE-FACTOR
1.3
Article Basics Score: 2
Article Transparency Score: 2
Article Operation Score: 3
Article Articles Score: 3
Article Accessibility Score: 2
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International Category Code (ICC):
ICC-0202
Publisher: Fundación Internacional Para La Educación La Ciencia Y La ..
International Journal Address (IAA):
IAA.ZONE/2602411828247
eISSN
:
2602 - 8247
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Abstract
The management audit in the public sector examines the entities’ activities through processes that assess the efficient use of its resources, reporting the results with recommendations for decision-making. The Constitution of 2008, Articles 211 and 212, defined that this action belongs to the comptroller's office. However, the Constitution was amended in 2015 by the Ecuadorian Assembly, to eliminate this action to avoid duplication of work between organizations. This study focuses on this problematic to determine its incidents, even though in 2018, the Constitutional Court declared its unconstitutionality, with judgment No. 18, published in 2019. The methods utilized in this study consist of the organization of materials, and their classification by sources and required documents, considering their relevance, completeness, and timeliness. Then the inductive-deductive, historical-logical, and analytical-synthetic methods were carried o...
