El modelo ISAM como propuesta metodológica para una auditoria operativa de segunda generación

  1. Edith Cassany Virgili 1
  2. David Gómez Macho 2
  3. Nuria Guerrero Lebrón 3
  4. Francisco Hernández Concepción 4
  5. Santiago Martínez Argüelles 5
  6. Emma Puerta Bonet 1
  1. 1 Sindicatura de Cuentas de Cataluña
  2. 2 Instituto de Estudios Fiscales
    info

    Instituto de Estudios Fiscales

    Madrid, España

  3. 3 Cámara de Cuentas de Andalucía
  4. 4 Audiencia de Cuentas de Canarias
  5. 5 Tribunal de Cuentas
Erakutsi afiliazioak +
Aldizkaria:
Auditoría pública: revista de los Organos Autónomos de Control Externo

ISSN: 1136-517X

Argitalpen urtea: 2021

Zenbakia: 78

Orrialdeak: 64-79

Mota: Artikulua

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Beste argitalpen batzuk: Auditoría pública: revista de los Organos Autónomos de Control Externo

Laburpena

Suprem Audit Institutions are giving a greater role to the execution of performance audit focused on attending the requests of the recipients of their reports. In this context, ISAM Model, which arises as an audit manual allocated for the fulfillment of the SDG implementation audits based on the ISSAI, introduces a useful, flexible and innovative methodology to be applied in the practice of the performance audits of these Institutions. ISAM model focuses on achieving results by adding actions to improve the impact of the audits throughout the process, and addresses, for the first time, key aspects such as Whole of Government Approach and stakeholders.

Datuen iturria: Dialnet