La auditoría gubernamental y la emisión de informes: una aproximación descriptiva para el Ecuador

Abstract

The general objective of the research was: To analyze the government audit since the issuance of reports issued by the Comptroller General of the State of Ecuador in the period 2014 - 2018. It was based on a documentary-descriptive investigation with bibliographic design, using the technique of analysis of content on population documents. Given the results in relative terms, it is determined that the indications of criminal liability (IRP) are present in the analysis period; Despite the volatility of the reports generated, the IRPs are not correlated. For this reason, an increase in the reports generated in one year should not necessarily correspond to an increase in IRP; In such a way that, the results, despite finding a collapse in 2018, show coherence with the social, economic, political and institutional environment of Ecuador.