Consello de Contas de Galiciafomento da integridade desde o control interno das entidades públicas

  1. María Begoña Villaverde Gómez 1
  1. 1 Universidade de Santiago de Compostela
    info

    Universidade de Santiago de Compostela

    Santiago de Compostela, España

    ROR https://ror.org/030eybx10

Journal:
Administración & cidadanía: revista da Escola Galega de Administración Pública

ISSN: 1887-0279,  1887-0287

Year of publication: 2020

Volume: 15

Issue: 1

Pages: 131-146

Type: Article

DOI: 10.36402/AC.V1I15.4336 DIALNET GOOGLE SCHOLAR lock_openDialnet editor

More publications in: Administración & cidadanía: revista da Escola Galega de Administración Pública

Abstract

Based on the reasons why the Consello de Contas was chosen to carry out the functions of preventing corruption as opposed to other models, the objective is to explain in this paper the strategy chosen for the development of these new functions, based on a dynamic framework in which integrity policies are shown to be the central axis to which the audit experience of this body is added, combining the application of the COSO model and the international auditing standards, while presenting the first advances made.

Data source: Dialnet