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- Title
Caracterización e impacto de los hallazgos contenidos en informes de auditoría aprobados por la Contraloría General del Estado del Ecuador en el periodo 2016-2019.
- Authors
Alvarado Carpio, Daisy Fernanda; Zumba Morales, Laura Alexandra; Erazo Garzón, José Felipe
- Abstract
This research sought to characterize and assess the impact of findings in the audit reports of the Ecuadorian General State Comptroller, given the importance of understanding how a country's public resources have been managed. The study adopts a descriptive, analytical, and cross-sectional approach, applying a qualitative-quantitative scientific method. The main results highlight public contracting, the management of long-term assets, human talent, and the execution of public works as areas with recurring findings. Additionally, this study identifies entities in the State administration and executive function companies as contributors to significant losses. The hypothesis test indicates that the impact level differs both among provinces and in Decentralized Autonomous Governments. Furthermore, through ordinal logistic regression, a prediction model of the impact level is presented with a 75% effectiveness rate.
- Publication
Innovar: Revista de Ciencias Administrativas y Sociales, 2024, Vol 34, Issue 92, p1
- ISSN
0121-5051
- Publication type
Article
- DOI
10.15446/innovar.v34n92.98587