¿Quién audita al auditor? La actuación de las entidades fiscalizadoras superiores en las revisiones entre pares

  1. Antonio López-Díaz 1
  2. Roberto García-Fernández 1
  3. Belén González-Díaz 1
  1. 1 Universidad de Oviedo
    info

    Universidad de Oviedo

    Oviedo, España

    ROR https://ror.org/006gksa02

Llibre:
Contabilidad, auditoría y empresa en una economía global: en homenaje al prof. Dr. D. Pedro Luengo Mulet
  1. Marín Hernández, Salvador (coord.)

Editorial: Colegio de Economistas de la Región de Murcia, Servicio de Estudios

ISBN: 978-84-933070-3-5

Any de publicació: 2017

Pàgines: 138-158

Tipus: Capítol de llibre

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Resum

This paper aims to analyse Supreme Audit Institution (SAIs) initiatives where peer reviews are concerned in order to determine both the extent to which these reviews are used and the underlying reasons why. In order to do so, the regulatory framework for peer reviews is examined as are reviews themselves undertaken between 2011 and 2015. The study highlights the fact that, despite INTOSAI’s efforts to promote such practices among SAIs and the benefits they provide to the institution itself in terms of accountability and greater efficiency, very few SAIs have actually carried out peer reviews and put in place follow-up procedures which guarantee the implementation of recommendations arisingfrom them.

Fuente de los datos: Dialnet