Ley 27785: Control and Audit Framework
Translated by
ScribdTranslationsLey 27785: Control and Audit Framework
Translated by
ScribdTranslationsThe Institutional Control Body (OCI) is responsible for carrying out simultaneous and subsequent control
services; as well as related services, in accordance with the Annual Control Plan and the provisions
approved by the Comptroller General of the Republic (CGR). It is located at the highest hierarchical level of
the organic structure.
Functionally dependent on the CGR, it exercises its functions subject to the regulations and provisions
issued by the CGR regarding government control. Administratively dependent on the Ministry of Economy
and Finance.
The Organic Law of the State Comptroller General's Office states that subsequent control is the special
examination that will verify, study and evaluate the financial, administrative, operational and environmental
management activities after their execution, to formulate the corresponding report that It will contain
comments, conclusions and recommendations, which will help strengthen the internal control of the public
entity and the highest decision-making authority. Subsequent control also helps to timely carry out the
necessary corrective actions and actions in the administration of the institution, to prevent the
administrative deviation or damage from being greater, and to identify and sanction those responsible, as
the case warrants. Sometimes the result of the subsequent control indicates civil liability and presumption
or indication of criminal liability, but those responsible or involved in the special examination are not in the
country and, therefore, all the documentation collected remains in the entity's file. , Prosecutor's Office and
Comptroller's Office, without its application being effective. For this reason, it is necessary to prohibit the
departure of all public officials from the country for up to two years after having held office, including those
elected by popular vote at the highest and lowest levels; so that the responsibility determined in the
subsequent control of State resources and funds becomes effective.
Subsequent control services are those that are carried out with the purpose of evaluating the acts and
results executed by the entities in the management of institutional assets, resources and operations.
GOVERNMENT CONTROL: Supervision, surveillance and verification of the acts and results of public
management. In attention to the degree of efficiency, effectiveness, transparency and economy in the use
and destination of State resources and assets.
CONTROL SERVICES Control services constitute a set of processes whose products are intended to
provide a satisfactory response to the needs of government control, which corresponds to the SNC bodies,
and are provided by the CGR and the OCI in accordance with their legal competence and decentralized
functions. Subsequent control services can be provided by SOAs, when they are designated and
contracted in accordance with the regulations on the matter.
AFTER CONTROL SERVICES
DEFINITION AND TYPES
They are those that are carried out in order to carry out the evaluation of the acts and results executed by
the entities in the management of institutional assets, resources and operations.
The control action is the essential tool of the System, by which the technical staff of its constituent bodies,
through the application of the standards, procedures and principles that regulate government control, carry
out the objective and systematic verification and evaluation of the acts and results. produced by the entity
through subsequent control services.
The subsequent control services are carried out by the system bodies and are developed in accordance
with the technical regulations issued by the Comptroller's Office in accordance with these general
standards, with the purpose of regulating and standardizing its process, stages, characteristics and
responsibilities, as well as ensuring uniformity. , effectiveness and quality of work.
Subsequent control services can be:
Financial audit, performance audit and compliance audit, among others established by the Comptroller's
Office. Each type of audit is regulated by its corresponding specific regulations, with observance of the
provisions contained in these General Standards.
The subsequent control service process is developed through three stages:
• Planning
• Execution
• Elaboration of the report
Comprehensive compliance with these stages ensures that the process is carried out in an orderly and
effective manner, guaranteeing the solidity, quality and timeliness of the results of the control action.
COMPTROLLER GENERAL OF THE REPUBLIC
The Comptroller General of the Republic is the technical governing body of the National Control System,
endowed with powers to supervise the legality of the execution of the State budget. Its mission is to direct
and supervise government control with efficiency and effectiveness, directing its actions towards
strengthening and transparency in the management of entities, as well as promoting values and
responsibility in public officials and servants.
AFTER CONTROL SERVICE
Compliance audit.
Its purpose is to improve the management, transparency, accountability and good governance of entities,
through the recommendations included in the audit report, which allow them to optimize their
administrative, management and internal control systems.
It focuses on determining whether a particular matter meets the regulations or authorities identified as
criteria.
Financial Audit.
Its purpose is to increase the degree of confidence of the users of the financial statements, and it is also a
tool for accountability and carrying out the audit of the General Account of the Republic.
It focuses on determining whether an entity's financial information is presented in accordance with the
applicable financial and regulatory reporting framework.
Performance Audit.
It is an examination of the effectiveness, efficiency, economy and quality of the production and delivery of
goods or services carried out by entities with the aim of achieving results for the benefit of the citizen.
It focuses on determining whether interventions, programs and institutions perform in accordance with the
principles of economy, efficiency and effectiveness, and whether there are areas for improvement.
AUDIT COMPANIES
Audit Firms (SOA) are qualified and independent legal entities in the performance of external subsequent
control services, which are designated by the Comptroller General's Office, after a Public Merits
Competition, and hired by the entities to examine the activities and operations. of these, give an opinion on
the reasonableness of their financial statements, as well as evaluate the management, collection and use
of the assigned resources.