Análisis de los informes de auditoría gubernamental y seguimiento de las recomendaciones aprobadas por la Contraloría General del Estado en la Delegación Provincial de Bolívar, periodos 2017-2020

Abstract

Abstract: The recommendations in the audit reports constitute actions of continuous improvement for the organizations evaluated, in this sense the objective of this work focused on analyzing the government audit reports and monitoring the recommendations approved by the Comptroller General of the State in the Provincial Delegation of Bolívar, periods 2017-2020. The methodology used was non-experimental with a cross-sectional, descriptive type, with a quantitative approach, the information to process the information was taken from the database of the WEB page of the Comptroller General of the state, on the reports issued approved in the year 2017 -2020, where the level of compliance with agreement No. 020 CG-2019 on technical aspects in the reports was verified first, followed by the verification of compliance with the recommendations left by the control body.As results of the analysis, it was obtained that the reports mostly meet the technical requirements of presentation, on the other hand, of 93 recommendations analyzed in the reports, 78 were made to the administrative area, 9 to the financial area and 6 to the operational area. 11 reports were issued in 2017, while 1 report was issued for 2018, with no follow-up reported in the reports for the years 2019-2020. Regarding the recommendations issued in previous reports, only two of them specify it. In these two reports, 15 recommendations related to the best special exams were issued, determining that 9 were applied and 6 were not, causing deficiencies in the audited institutions.