Conferencia en: Elaboración y emisión de informes de Auditoría

Name: Conferencia en: Elaboración y emisión de informes de Auditoría
Uploaded: 2019-06-29T02:03:03.000Z
Duration: 2 h 12 min 40 s

Introduction and Experience

In this section, Jesus Diaz introduces himself as a collaborator of the Contraloría General de la República. He mentions his various roles within the organization and his current position as a supervisor in the órgano sancionador.

Jesus Diaz is a collaborator of the Contraloría General de la República.

He has held different positions within the organization, including revisor de informe and supervisor de unidad orgánica.

Currently, he works as a supervisor in the órgano sancionador.

Purpose of Audit Reports

Jesus Diaz explains the purpose of audit reports issued by the Contraloría General de la República. He emphasizes that their primary goal is to provide information to authorities for improving management rather than determining responsibilities.

Audit reports are crucial products issued by the Contraloría General de la República.

They determine potential civil, criminal, and administrative responsibilities.

The main purpose of audit reports is to provide sufficient information to authorities for improving management within entities.

These reports highlight areas that need improvement and enable authorities to take appropriate measures.

Characteristics of Audit Reports

In this section, Jesus Diaz discusses five key characteristics that an audit report should have: being systematic, concise, accurate, supported by evidence, and objective.

An audit report should be systematic and logical in presenting facts discovered during an audit process.

It should be concise and focus only on relevant information worth revealing.

Accuracy is essential, with findings supported by evidence presented in appendices.

Objectivity is crucial; it does not involve personal judgments or intentions but focuses on non-compliance with established norms.

Timing is important as it relates to the relevance and effectiveness of the audit report in initiating actions or rectifying issues.

Types of Recommendations

Jesus Diaz explains that audit reports include two types of recommendations: those related to management improvement and those related to identifying responsibilities.

Audit reports provide recommendations for both management improvement and identifying responsibilities.

These recommendations aim to enhance the functioning of entities and address any identified irregularities.

Importance of Planning in Auditing

Planning plays a crucial role in auditing as it allows auditors to gather necessary information before conducting an audit. This includes reviewing budget execution, procurement processes, and compliance with applicable regulations.

Planning is essential for auditors to collect relevant information before starting an audit.

It involves gathering data on budget execution, procurement processes, and compliance with regulations.

Adequate planning ensures that the subsequent audit process is effective and comprehensive.

Stages of Compliance Auditing

Jesus Diaz explains the stages involved in compliance auditing according to the manual issued by Contraloría General de la República in 2014.

Compliance auditing follows specific stages outlined in the manual issued by Contraloría General de la República.

The first stage is planning, which involves gathering information about budget execution and procurement processes.

Subsequent stages include fieldwork, reporting, follow-up, and evaluation.

The transcript does not provide further details on each stage.

New Section

This section discusses the process of conducting an audit, emphasizing the importance of objectivity and providing an overview of the execution phase.

Execution Phase

The execution phase begins once the audit commission is accredited.

During this phase, all relevant information is collected and analyzed objectively.

The analysis aims to identify any deviations from compliance.

A preliminary draft of the audit report, known as the deviation of compliance, is prepared based on the analysis.

Functionaries involved in the audit are informed about their participation and given an opportunity to present their defense.

New Section

This section highlights the significance of objectivity in audits and emphasizes that audits are not personal attacks against individuals.

Objectivity in Audits

Audits are objective and conducted regardless of who holds or held a public position.

The execution phase reveals objectivity through the analysis and communication of deviations from compliance.

Functionaries have a chance to defend themselves during this stage by presenting their perspective or clarifying any misunderstandings.

New Section

This section explains how recommendations are included in audit reports and why it is important to provide background information about audited entities.

Recommendations and Background Information

Audit reports include recommendations tailored to address specific deficiencies identified during the audit.

Recommendations should consider the entity's structure, sector, mission, vision, etc., to ensure they are relevant.

The recommended plan for implementation must be communicated to the institutional control body within the audited entity.

The control body sets deadlines for implementing recommendations based on their assessment.

New Section

This section clarifies that deadlines set for implementing recommendations refer to submitting a plan rather than completing all actions immediately.

Implementation Plan

The audited entity has a specific timeframe to submit an implementation plan, which may include improvements suggested by the control body.

The plan is reviewed and approved or corrected by the control body before implementation.

The timeframe for implementing recommendations does not mean all actions must be completed within that period.

New Section

This section emphasizes the importance of timely implementation of recommendations and explains the purpose of deviation of compliance in audit reports.

Timely Implementation and Deviation of Compliance

Recommendations related to management issues require an implemented plan to be communicated and monitored.

If recommendations are not implemented, it is necessary to understand why and take appropriate action.

The deviation of compliance in audit reports serves as a final communication stage with functionaries involved, allowing them to provide their corresponding defense.

New Section

This section describes the process after the execution phase, including the elaboration of the final audit report.

Elaboration of Audit Report

After completing the execution phase, the audit commission reconvenes to prepare the final report.

Comments and clarifications received during this stage are evaluated before finalizing the report.

The report includes both recommendations regarding responsibilities and those related to management issues.

The implementation progress is monitored based on how well recommendations are being followed.

Importance of the Audit Report

The audit report is highlighted as the most important document for the Contraloría, as it identifies potential responsibilities in criminal, civil, and administrative areas.

Significance of the Audit Report

The audit report holds significant responsibility and determines potential liabilities.

It is crucial for identifying responsibilities in criminal, civil, and administrative domains.

There are ongoing discussions regarding typicity and regulations related to infractions proposed by the Contraloría.

Challenges with Typicity and Regulations

The Tribunal Constitucional questions the typicity mentioned in the regulations of infractions proposed by the Contraloría. However, this does not diminish its authority; rather, efforts are being made to address these challenges.

Typicity and Regulations

The Tribunal Constitucional questions typicity mentioned in infractions regulations proposed by the Contraloría.

Despite challenges with typicity, the Contraloría retains its authority.

Efforts are underway to seek clarification on this matter through a requested clarification from the Tribunal Constitucional.

Controversial Perspectives on Ongoing Processes

Different perspectives exist regarding ongoing processes affected by typicity concerns. Some argue that initiated processes should be concluded while others hold opposing views.

Perspectives on Ongoing Processes

Controversy surrounds ongoing processes affected by typicity concerns.

Some argue that initiated processes should be concluded despite typicity issues.

Radical viewpoints suggest closing all ongoing processes.

Delays in obtaining clarification from the Tribunal Constitucional indicate complexity surrounding this issue.

Structure of Audit Reports

Understanding the structure of an audit report is essential. It typically includes background information about entities under review, their objectives, and the scope of the audit.

Structure of Audit Reports

The structure of an audit report begins with background information about the entity under review.

Antecedents provide details such as the origin, objectives, and subject matter examined.

Information about the entity's vision, mission, and budget is also included.

Materiality refers to the significance of the subject matter being examined.

The scope determines the period under review and specific areas of focus.

Objectives are categorized into general and specific goals for auditing activities.

Communication of Deviations and Deficiencies

The Contraloría ensures that deviations from compliance are communicated to allow individuals to exercise their right to defense. Various methods are employed for notification purposes.

Communication of Deviations

The Contraloría communicates deviations from compliance to guarantee individuals' right to defense.

Exhaustive efforts are made to notify individuals through various means such as personal delivery or publication in newspapers.

If necessary, embassies may be involved in ensuring proper notification.

Relevant Aspects in Audit Reports

Relevant aspects in audit reports encompass both positive and negative findings. They highlight significant events or achievements during the audit process.

Relevant Aspects

Relevant aspects in audit reports include both positive and negative findings.

Positive aspects can involve measures taken by entities to rectify potential damages identified during audits.

Recognition or achievements by entities related to audited matters are also mentioned.

Distinction between Control Deficiencies and Relevant Aspects

Control deficiencies differ from relevant aspects. Control deficiencies refer to internal problems within an entity that can be addressed internally, while relevant aspects focus on significant events during audits.

Control Deficiencies vs. Relevant Aspects

Control deficiencies pertain to internal problems within an entity that can be addressed internally.

Examples include missing job profiles or functions within the organizational structure.

Relevant aspects highlight significant events or achievements during the audit process.

They are not limited to negative findings and can also include positive outcomes.

Mission and Vision of Entities

The mission and vision of entities play a crucial role in audits, as they provide a broad framework for evaluating their operations.

Mission and Vision

The mission and vision of entities form a broad framework for audits.

Evaluating an entity's compliance with its mission or vision requires examining all operations within a fiscal year.

Positive aspects related to the entity's mission or vision may also be highlighted during audits.

Limitations and Constraints in Audits

Audits may encounter limitations and constraints that affect the examination process. These should be documented as relevant aspects.

Limitations and Constraints

Limitations and constraints encountered during audits should be documented as relevant aspects.

They may include difficulties faced during site visits due to resistance from stakeholders or other external factors.

Such limitations do not necessarily relate directly to the subject matter being audited but impact the overall audit process.

Internal Control Deficiencies

Internal control deficiencies refer to problems identified within an entity's internal systems, which can be rectified by the entity itself.

Internal Control Deficiencies

Internal control deficiencies refer to problems identified within an entity's internal systems.

These issues fall under the responsibility of the entity itself for resolution.

Examples include missing job profiles or functions within an organization's structure.

Deficiencies in Internal Control

The speaker discusses the responsibility of revealing deficiencies in internal control during an audit. They emphasize that it is not their obligation to search for or disclose these deficiencies unless they are found during the audit process.

Importance of Finding Deficiencies

It is crucial to find deficiencies in internal control during an audit as it indicates poor planning and highlights the need for intervention.

Auditors should not incur unnecessary expenses by intervening when nothing is wrong, as it involves costs such as personnel and resources.

Deviation from Compliance and its Relation to Audit

Deviation from compliance refers to revealing facts and actions of officials related to the audited subject matter.

It is distinct from finding deficiencies in internal control but contributes significantly to the audit report.

Deviation from compliance demonstrates non-compliance with established norms and regulations, potentially indicating responsibility on the part of certain officials.

Observations, Conclusions, Recommendations

Observations describe situations where something is found to be wrong or not following prescribed parameters.

Conclusions are derived from observations and serve as a synthesis of narrated points, highlighting relevant aspects.

Recommendations are associated with conclusions and provide guidance on necessary actions based on identified issues.

Understanding Audit Reports

The speaker explains how different stakeholders interpret various sections of an audit report, including authorities who may lack knowledge about public administration or the role of auditing.

Authorities' Perspective

Many authorities come into power without sufficient knowledge of public administration or understanding the role of entities like the Comptroller's Office.

For them, reading conclusions and recommendations becomes essential to determine their involvement and required actions within their organization.

Importance of Appendices

Appendices play a vital role in supporting observations made in the report.

These appendices include documents that substantiate findings, such as approvals or regulations that were violated.

Elements of an Observation

The speaker discusses the essential elements required to construct an observation in an audit report, emphasizing objectivity and adherence to established criteria.

Condition

The condition is an objective narration of a specific fact or situation that is considered incorrect or problematic.

It should avoid using subjective language or value judgments.

Criteria

Criteria refer to the norms, regulations, or measurement parameters that dictate how officials should act in a given situation.

They provide objectivity and serve as a basis for evaluating compliance or non-compliance.

Narration and Tense

Observations should be narrated in the past tense since they pertain to completed audits.

Objective narration ensures clarity and accuracy in reporting findings.

Linking Condition with Criteria

The speaker explains the importance of linking the condition with the corresponding criteria when constructing an observation, ensuring objectivity and providing context for non-compliance.

Relationship between Condition and Criteria

The condition must be directly related to the criteria being violated.

This linkage provides objectivity by clearly indicating how actions deviated from established norms.

Avoiding General Principles

General principles cannot replace specific criteria since there are always direct measurement parameters associated with each observed condition.

Specific criteria ensure objectivity and accuracy in assessing compliance or non-compliance.

[t=0:33:52s] Understanding the Parameters of Mission and Consequences

This section discusses the importance of identifying the norms, regulations, and internal procedures that govern an entity's functions. It also emphasizes the need to identify the real or potential consequences associated with certain actions or events.

Identifying Norms and Parameters

Organizations should not only rely on laws and regulations but also develop internal manuals or procedures to guide their operations. These documents outline the functions that officials should perform.

It is crucial to identify the effects or consequences resulting from specific actions. These effects can be either real or potential and must be associated with the narrated events.

The identified effect does not necessarily have to be financial; it can also have social implications. For example, a poorly constructed road may hinder access to education, healthcare, and other services for communities it was meant to connect.

Revealing Causes and Reasons

The cause behind an action should be objectively narrated. For instance, if a non-competent official approves bidding terms, leading to subsequent problems in the process, it is essential to reveal why this happened.

Objectivity is key when revealing causes; no value judgments or assessments of officials' conduct should be made.

The observation of these causes is crucial in audit reports as they help determine potential responsibilities in legal, civil, and administrative contexts.

[t=0:39:04s] Strengthening Control Actions by Contraloría

This section highlights how Contraloría (the national control authority) has undergone a strengthening process over time. It discusses how previously limited resources hindered effective control actions but recent improvements have allowed for greater reach and complexity in audits.

Historical Limitations

In the past, not all entities had an institutional control body like Contraloría. Even when present, these bodies often lacked sufficient personnel or expertise to carry out control actions effectively.

Limited resources within Contraloría prevented them from reaching far and wide, despite having the necessary knowledge. Consequently, control actions were limited to specific interventions.

Strengthening Contraloría

In recent years, Contraloría has received increased budget allocations, enabling them to hire more personnel and strengthen their control units.

This strengthening process allows Contraloría to reach more remote areas and address complex issues.

The social context has also prompted a self-assessment of control actions, leading to ongoing improvements since 2014.

[t=0:40:44s] Importance of Audit Reports and Control Actions

This section emphasizes the significance of audit reports and simultaneous control actions in ensuring effective governance. It highlights the role of timely information in addressing issues before they escalate.

Audit Reports

Audit reports have gained significant importance since 2014 when the manual for audit procedures was approved.

Many contracts involve addendums, some of which are legitimate due to unforeseen circumstances. However, others may not comply with legal requirements.

The approval of plans for each audit option and the management of organic units are not directly related to this discussion.

Simultaneous Control Actions

Simultaneous control actions provide timely information that helps entities rectify issues before they cause further consequences.

These controls differ from post-audit controls as they do not assign responsibilities but rather inform entities about potential problems so they can take corrective measures promptly.

Timestamps beyond this point do not contain relevant content or are unclear due to background music or unrelated discussions.

Importance of Timely Intervention

This section emphasizes the importance of timely intervention in addressing issues and obtaining relevant information for follow-up.

Timely Substantiation

It is crucial to address issues promptly, as intervening at the right moment provides valuable information for ongoing monitoring.

By identifying and rectifying problems early on, one can prevent further complications and ensure effective control.

Implementation of Recommendations

Implementing recommendations based on findings serves as a source of information for subsequent control actions.

Taking action based on these recommendations allows for better control outcomes.

Administrative Possibilities

The absence of immediate determination of responsibilities allows administrative opportunities for rectification.

For instance, if flaws are identified in a selection process before awarding contracts, it is possible to nullify the process, correct the bases, and restart it properly.

Time Efficiency

Simultaneous control actions are shorter than subsequent control actions.

Conducting timely interventions saves time by providing insights into what needs to be addressed and corrected.

Information Gathering

Timely interventions provide valuable information that aids in compiling service records and substantiating audit commissions.

This knowledge helps determine what information to request, who is responsible, and the effects generated by non-compliance.

Structure of Observations

This section explains the structure of observations in audit reports and highlights their significance in revealing objective facts.

Elements of an Observation

Effect: Describes the potential consequences resulting from identified deficiencies or non-compliance.

Cause: Identifies the underlying reasons behind observed issues or deviations from established norms.

Criteria: Refers to applicable regulations or standards related to specific processes or functions.

Condition: Represents the current state or situation that requires attention or improvement.

Similarities with Control Deficiencies

Observations share similarities with control deficiencies in terms of structure.

However, the criteria for observations are not limited to internal control norms but encompass all relevant regulations.

Objective Nature

Observations are objective and based on factual evidence.

They are not influenced by personal opinions or preferences.

Responsiveness and Objectivity

This section emphasizes the importance of responsiveness and objectivity in addressing observations and their impact on audit reports.

Responsiveness to Observations

The responsible officials have the right to respond to observations if they wish to exercise their defense rights.

If a functionary chooses not to respond, it does not oblige them to do so.

If an official addresses the observation, their involvement will no longer be mentioned in the report. However, it remains part of the objective analysis conducted by auditors.

Objective Analysis

The analysis performed by auditors is objective and focuses on facts rather than subjective interpretations.

Auditors communicate that their findings are based on objective evidence, ensuring transparency and credibility.

Conclusions and Recommendations

This section explains the significance of conclusions and recommendations in audit reports.

Conclusion Summary

Conclusions serve as concise summaries or extracts of information presented in observations, control deficiencies, or relevant aspects.

They provide a clear overview of key findings within the report.

Inmodificable Nature

Once stated, conclusions cannot be modified or altered.

Recommendations Importance

Recommendations hold significant value for entity officials who are not directly involved in observed incidents.

Constructive recommendations aim to prevent future occurrences by addressing specific cases while considering broader implications.

Types of Recommendations

Management Recommendations: Directly related to specific cases at hand and focus on preventing recurrence.

Presumed Responsibility Recommendations: Address potential responsibilities associated with observed incidents.

Management Recommendations Related to Internal Control Deficiencies

This section discusses management recommendations in relation to observed deficiencies in internal control. The recommendations are associated with conclusions from specific areas of the entity.

Management Recommendations and Their Applicability

Management recommendations are directed towards the entity's head.

The recommendations should be applicable to the respective area they are addressing.

It is important to ensure that the recommendations are implementable and relevant to the specific area being addressed.

Communication of Audit Findings and Recommendations

The auditor communicates audit findings and potential recommendations to the entity's head through an audit report.

The report highlights specific events or deficiencies found during the audit.

Recommendations may include implementing or modifying certain processes, such as establishing clear functions for a particular process or addressing personnel training needs.

Responsibility of the Entity

It is ultimately the responsibility of the entity itself to address deficiencies and take appropriate measures.

Entities should ensure that their personnel have adequate training and qualifications for their assigned roles.

If an entity lacks necessary resources or personnel, it should take immediate action to rectify these issues.

Importance of Understanding Entity Operations

This section emphasizes the importance of understanding an entity's operations when assuming a leadership role within that organization.

Familiarity with Entity Operations

When assuming a leadership position, it is crucial to familiarize oneself with all aspects of the entity's operations.

Problems may arise if there is a lack of understanding about how different areas within an organization function.

Continuous Updating of Profiles and Competencies

Profiles and competencies should be regularly updated to reflect changing requirements and expectations.

Professionals should strive for multidisciplinary knowledge, not just expertise in their own area, as various organizational units are interconnected.

Promoting continuous training and creating suitable profiles for fulfilling job responsibilities is essential.

Importance of Reading Audit Reports and Recommendations

This section emphasizes the importance of reading audit reports, particularly the conclusions and recommendations sections.

Understanding the Role of the Auditor

The entity's head should understand that an audit report provides valuable information about deficiencies and potential improvements.

If the entity head is unfamiliar with audit reports, they can refer to the appendix, which contains conclusions and recommendations.

Implementation Plan and Follow-up

Recommendations provided in an audit report should be accompanied by an implementation plan.

The internal control department should monitor the implementation progress.

Failure to implement recommended actions may indicate non-compliance or negligence on the part of responsible individuals.

Types of Responsibilities Addressed in Audit Reports

This section discusses different types of responsibilities addressed in audit reports, including civil, criminal, and administrative responsibilities.

Legal Actions Indicated in Audit Reports

An audit report may identify potential legal responsibilities such as civil, criminal, or administrative actions.

These types of responsibilities can coexist depending on the nature of the findings during the audit.

Responsibilities of the Entity Cáceres

This section discusses the responsibility of the entity Cáceres and the measures that need to be taken by officials within the organization.

Responsibility and Disciplinary Measures

The entity Cáceres is responsible for taking appropriate disciplinary measures against officials who fall under its jurisdiction. These measures should be implemented to address any issues or misconduct.

It is important for officials to understand their responsibilities and obligations within the organization. Any doubts regarding these recommendations should be clarified.

Importance of Action

This section emphasizes the significance of taking action in response to identified issues.

Taking Action

After identifying issues, it is crucial to take appropriate action.

It is necessary for officials to fulfill their responsibilities and implement necessary measures.

Compliance Manual Approval

This section highlights the approval of the compliance manual in 2014, which replaced previous regulatory frameworks.

Compliance Manual Approval

The compliance manual was approved in 2014, replacing previous regulatory frameworks.

Prior to this, a document called "Informe Especial" was issued.

Understanding Past Events

This section acknowledges past events and their consequences.

Acknowledging Past Events

It is important to recognize what has happened in order to learn from past experiences.

Challenges in Public Management

This section addresses challenges faced in public management.

Inevitable Challenges

It is highly unlikely to find a country without any problems or challenges in public management.

The key lies in ensuring that individuals responsible for control are properly trained and equipped with necessary skills.

Capacitation of Public Officials

This section emphasizes the importance of capacitating public officials.

Capacitation of Public Officials

Public officials involved in public management should receive proper training and be adequately equipped for their roles.

The National School of Control offers accessible training opportunities through various electronic platforms.

Function of the Contraloría

This section clarifies the function of the Contraloría (Comptroller's Office).

Function of the Contraloría

The function of the Contraloría is not limited to providing services but also includes capacitation.

It is essential for citizens to have knowledge about their constitution and legal framework, which is facilitated by the Contraloría.

Recommendations and Implementation

This section discusses recommendations and their implementation.

Constructive Recommendations

Recommendations should be constructive and extend beyond specific cases.

Recommendations must align with the capacities of the entity being audited.

Understanding Entities

This section emphasizes understanding entities before making recommendations.

Understanding Entities

Before making recommendations, auditors need to understand an entity's mission, vision, organizational structure, sector affiliation, budget, functions, and geographical scope.

Recommendations should be feasible and considerate of an entity's capabilities. They should not suggest implementation if it no longer makes sense or has lost relevance.

Balancing Responsibilities

This section highlights the need to balance responsibilities when conducting audits.

Balancing Responsibilities

Auditors must strike a balance between holding individuals accountable without transgressing rights or attributing responsibility outside the scope of analysis.

Comisión Auditora sets boundaries to ensure compliance with deadlines while respecting rights during audits.

Summary and Invitation to Learn

This section provides a brief summary and encourages further learning.

Summary and Learning Opportunities

The time allocated for teaching these types of documents is limited.

Encouragement is given to participate in courses offered by the National School of Control to gain a deeper understanding of governmental matters and public management.