Template-Type: ReDIF-Article 1.0
Author-Name: Hernán Vicente
Author-Workplace-Name: Facultad de Ciencias Económicas. Universidad Nacional de La Plata. Argentina.
Author-Name: Germán Gustavo Murdolo
Author-Workplace-Name: Facultad de Ciencias Económicas. Universidad Nacional de La Plata. Argentina.
Title: Control Gubernamental y Normas de Auditoría para el Sector Público en la República Argentina
Abstract: At present, governmental control in the Argentine Republic has a heterogeneous design since the enactment of Law No. 24,156/92 on Financial Administration and Control, with different particularities in the various spheres of government. This paper aims to provide a brief historical review of national and international auditing standards and their relationship with the activity of External Control Bodies in the Argentine Republic.
In this first part, an introductory overview will be offered on the current regulations in the External Control Bodies (ECB) of our country, reserving a more in-depth analysis for the following two articles, where the regulations issued by the National General Auditing Office, the Court of Auditors of the Province of Buenos Aires, and the Permanent Secretariat of the Courts of Auditors of the Argentine Republic will be developed more in detail.
Classification-JEL: H11
Keywords: Governmental Control, Auditing Standards derived from the Accounting Profession, INTOSAI, International Auditing Standards, National General Auditing Office, Courts of Auditors, Permanent Secretariat of the Courts of Auditors of the Argentine Republic.
Journal: AUDIT.AR
Pages: 43-51
Volume: 1
Issue: 2
Number: 6
Year: 2021-2022
Month: November-April
DOI: https://doi.org/10.24215/27188647e010
File-URL: https://revistas.unlp.edu.ar/auditar/article/view/12738
File-Format: Application/pdf
Handle: RePEc:lap:raudit:12