Perspectives and challenges in harmonizing audit processes at the Superior Audit Office of Michoacán

https://doi.org/10.5281/zenodo.20091578

Abstract

The oversight of public resources is fundamental in accountability and transparency. From the convergence-divergence analysis, it was found that in the harmonization variable, the component that converges the most is applying measures to harmonize oversight procedures at different levels; in the autonomy and independence variables, the one that converges the most is the importance of the Audited Entity complying with what is established in the International Auditing Standards and the Audit Standards of the National Oversight System; in relation to the coordination variable, the component that converges the most is the importance of coordination among the different areas involved in oversight; finally, in the good practices variable, the component that converges the most is training for those who perform oversight, and the one that converges the least is supervision.