Incidencia de las enmiendas constitucionales en la auditaría a la gestión de las organizaciones públicas ecuatorianas

Journal Title: Revista Científica Retos de la Ciencia - Year 2021, Vol 5, Issue 11.1

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 out to understand the causes and incidences compared to previous studies findings. The opposing legal impact on the control functions, because of the amendments, is the result of the work leaving 247 examinations in that period. The result was a discussion that demanded greater control from the management due to the general level of cooperation in the country.

Authors and Affiliations

Pablo Domingo Vilela Mera Elizabeth Jacqueline Govea Robinzón Gabriela Elizabeth Vilela Govea

Keywords

Related Articles

La psicomotricidad en el mantenimiento de funciones cognitivo-motoras de adultos mayores con deterioro cognitivo leve

Mild cognitive impairment (MCI) is major cognitive disorders present in older adults; the increase in population with this diagnosis is an alarming reality, as well as the evolution of DCL to dementia. Mental and motor f...

LOS ROLES DEL DOCENTE UNIVERSITARIO EN LA ACTUALIDAD

The university teacher must be a properly trained professional, constantly updated and above all a true human being. Higher education institutions must be at the service of the people, evidencing in all their actions the...

ESTILOS DE LIDERAZGO Y SU INFLUENCIA EN EL CLIMA ORGANIZACIONAL DEL PERSONAL DE LA ESCUELA TÉCNICA DE AVIACIÓN CIVIL (ETAC)

This article is about talent management, specifically Leadership and Organizational Climate. The key objective of the study was to identify the leadership styles of management leaders at the Civil Aviation Technical Scho...

LA ÉTICA PROFESIONAL EN LA FORMACIÓN DE LOS CONTADORES Y AUDITORES PARA EL CONTROL DE LA COLUSIÓN

Accounting and auditing are currently going through a period marked by the globalization of the economy and the rapid development of information and communication. The widespread adoption of International Financial Repor...

MODELO COMUNICACIONAL PARA LA ETAPA INICIAL DE DESARROLLO DEL LENGUAJE EN NIÑOS AUTISTAS

One of the most important factors in the overall human development is communication, which responds to a theoretical schema of the process of relationship, which has been developed to facilitate the proper interaction of...

Download PDF file
  • EP ID EP697530
  • DOI https://doi.org/10.53877/rc.5.e.20210915.08
  • Views 29
  • Downloads 0

How To Cite

Pablo Domingo Vilela Mera Elizabeth Jacqueline Govea Robinzón Gabriela Elizabeth Vilela Govea (2021). Incidencia de las enmiendas constitucionales en la auditaría a la gestión de las organizaciones públicas ecuatorianas. Revista Científica Retos de la Ciencia, 5(11.1), -. https://europub.co.uk/articles/-A-697530