Open AccessIncidencia de las enmiendas constitucionales en la auditaría a la gestión de las organizaciones públicas ecuatorianas
Author(s) -
Elizabeth Jacqueline Govea Robinzón,
Elizabeth Jacqueline Govea Robinzón,
Gabriela Elizabeth Vilela Govea
Publication year - 2021
Publication title -
revista científica retos de la ciencia
Language(s) - English
Resource type - Journals
ISSN - 2602-8247
DOI - 10.53877/rc.5.e.20210915.08
Subject(s) - constitution , audit , relevance (law) , work (physics) , political science , action (physics) , control (management) , public administration , law , welfare economics , business , management , accounting , engineering , economics , mechanical engineering , physics , quantum mechanics
The management audit in the public sector examines the entities’ activities through processes that assess the efficient use of its resources, reporting the results with recommendations for decision-making. The Constitution of 2008, Articles 211 and 212, defined that this action belongs to the comptroller's office. However, the Constitution was amended in 2015 by the Ecuadorian Assembly, to eliminate this action to avoid duplication of work between organizations. This study focuses on this problematic to determine its incidents, even though in 2018, the Constitutional Court declared its unconstitutionality, with judgment No. 18, published in 2019. The methods utilized in this study consist of the organization of materials, and their classification by sources and required documents, considering their relevance, completeness, and timeliness. Then the inductive-deductive, historical-logical, and analytical-synthetic methods were carried out to understand the causes and incidences compared to previous studies findings. The opposing legal impact on the control functions, because of the amendments, is the result of the work leaving 247 examinations in that period. The result was a discussion that demanded greater control from the management due to the general level of cooperation in the country.