{"id":3842,"date":"2022-12-12T13:16:47","date_gmt":"2022-12-12T13:16:47","guid":{"rendered":"https:\/\/observatoriofiscal.contraloriadeantioquia.com\/?page_id=3842"},"modified":"2026-02-11T10:15:38","modified_gmt":"2026-02-11T15:15:38","slug":"gestion-publica-enlaces-de-interes","status":"publish","type":"page","link":"https:\/\/observatoriofiscal.contraloriadeantioquia.com\/index.php\/gestion-publica-enlaces-de-interes\/","title":{"rendered":"Gesti\u00f3n Publica Glosario"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"3842\" class=\"elementor elementor-3842\">\n\t\t\t\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-32b031b elementor-section-full_width elementor-reverse-tablet elementor-reverse-mobile elementor-section-height-default elementor-section-height-default\" data-id=\"32b031b\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container 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data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-cc5039f\" data-id=\"cc5039f\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-413b268 elementor-widget elementor-widget-accordion\" data-id=\"413b268\" data-element_type=\"widget\" data-widget_type=\"accordion.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.8.0 - 30-10-2022 *\/\n.elementor-accordion{text-align:left}.elementor-accordion .elementor-accordion-item{border:1px solid #d4d4d4}.elementor-accordion 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class=\"elementor-accordion-icon-closed\"><i class=\"fas fa-plus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><i class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" href=\"\">A<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-6831\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"tabpanel\" aria-labelledby=\"elementor-tab-title-6831\"><p>\t\t<div data-elementor-type=\"section\" data-elementor-id=\"10419\" class=\"elementor elementor-10419\">\n\t\t\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-717c3746 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"717c3746\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-23e5ec62\" data-id=\"23e5ec62\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-653b01a2 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"653b01a2\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-3e2f732f\" data-id=\"3e2f732f\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;background_motion_fx_motion_fx_mouse&quot;:&quot;yes&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6e056738 elementor-widget elementor-widget-text-editor\" data-id=\"6e056738\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<h3 style=\"text-align: center;\"><span style=\"color: #ffffff;\">Acci\u00f3n Correctiva<\/span><\/h3>\n<p style=\"text-align: left;\"><span style=\"color: #ffffff;\">Actividad(es) desplegada(s) por el sujeto de control fiscal para subsanar la observaci\u00f3n y\/o Hallazgos determinado por la Contralor\u00eda Territorial. <\/span><\/p>\n<p style=\"text-align: right;\"><span style=\"color: #ffffff;\">(Contralor\u00eda General de la Rep\u00fablica, Contralor\u00edas Departamentales, Distritales y Municipales Auditor\u00eda General de la Rep\u00fablica, 2022)<\/span><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-59e697e9\" data-id=\"59e697e9\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;background_motion_fx_motion_fx_mouse&quot;:&quot;yes&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-402e304d elementor-widget elementor-widget-text-editor\" data-id=\"402e304d\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<h3 style=\"text-align: center;\"><span style=\"color: #ffffff;\">Acci\u00f3n Preventiva<\/span><\/h3>\n<p style=\"text-align: left;\"><span style=\"color: #ffffff;\">Acciones tomadas para eliminar las causas de observaciones y\/o hallazgos para prevenir su ocurrencia.<\/span><\/p>\n<p style=\"text-align: right;\"><span style=\"color: #ffffff;\">(Contralor\u00eda General de la Rep\u00fablica, Contralor\u00edas Departamentales, Distritales y Municipales Auditor\u00eda General de la Rep\u00fablica, 2022)<\/span><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-6d32d8c7\" data-id=\"6d32d8c7\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;background_motion_fx_motion_fx_mouse&quot;:&quot;yes&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5d735ffa elementor-widget elementor-widget-text-editor\" data-id=\"5d735ffa\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<h3 style=\"text-align: center;\"><span style=\"color: #ffffff;\">Alcance<\/span><\/h3>\n<p style=\"text-align: left;\"><span style=\"color: #ffffff;\">Se refiere a los procedimientos de auditor\u00eda considerados necesarios en las circunstancias requeridas para lograr el objetivo de la auditor\u00eda. El alcance est\u00e1 relacionado con l\u00edmite de la auditor\u00eda y las materias, temas, segmentos o actividades que son objeto de la misma. El alcance puede definirse por \u00e1reas de trabajo, procesos, actividades, requisitos del sistema.<\/span><\/p>\n<p style=\"text-align: left;\"><span style=\"color: #ffffff;\"><span style=\"color: #ffffff;\">(Contralor\u00eda General de la Rep\u00fablica, Contralor\u00edas Departamentales, Distritales y Municipales Auditor\u00eda General de la Rep\u00fablica, 2022)<\/span><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-26aaad4 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"26aaad4\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-f5cf520\" data-id=\"f5cf520\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-8259aaa elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"8259aaa\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-48b80a7\" data-id=\"48b80a7\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;background_motion_fx_motion_fx_mouse&quot;:&quot;yes&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-c6931e1 elementor-widget elementor-widget-text-editor\" data-id=\"c6931e1\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<h3 style=\"text-align: center;\"><span style=\"color: #ffffff;\">Administraci\u00f3n P\u00fablica<\/span><\/h3>\n<p style=\"text-align: left;\"><span style=\"color: #ffffff;\">Funci\u00f3n del Estado que consiste en aplicar las leyes y cuidar de los intereses y el bienestar P\u00fablico. Actividad que se desarrolla en los organismos oficiales para el cumplimiento de los fines del Estado.<\/span><\/p>\n<p style=\"text-align: right;\"><span style=\"color: #ffffff;\">(Contralor\u00eda General de la Rep\u00fablica, Contralor\u00edas Departamentales, Distritales y Municipales Auditor\u00eda General de la Rep\u00fablica, 2022)<\/span><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-d471f2b\" data-id=\"d471f2b\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;background_motion_fx_motion_fx_mouse&quot;:&quot;yes&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-e27f5be elementor-widget elementor-widget-text-editor\" data-id=\"e27f5be\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<h3 style=\"text-align: center;\"><span style=\"color: #ffffff;\">Alcance de la Auditor\u00eda<\/span><\/h3>\n<p style=\"text-align: left;\"><span style=\"color: #ffffff;\">Marco o l\u00edmite de una auditor\u00eda en el que se determina el tiempo que se va a emplear, las materias o \u00e1reas que se van a cubrir, la profundidad de las pruebas a realizar, los objetivos y la metodolog\u00eda aplicable.<\/span><\/p>\n<p style=\"text-align: right;\"><span style=\"color: #ffffff;\">(Contralor\u00eda General de la Rep\u00fablica, Contralor\u00edas Departamentales, Distritales y Municipales Auditor\u00eda General de la Rep\u00fablica, 2022)<\/span><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-0ba05c7\" data-id=\"0ba05c7\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;background_motion_fx_motion_fx_mouse&quot;:&quot;yes&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7f18b52 elementor-widget elementor-widget-text-editor\" data-id=\"7f18b52\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<h3 style=\"text-align: center;\"><span style=\"color: #ffffff;\">An\u00e1lisis de riesgo<\/span><\/h3>\n<p style=\"text-align: left;\"><span style=\"color: #ffffff;\">Es el uso sistem\u00e1tico de la informaci\u00f3n disponible para determinar qu\u00e9 tan frecuentemente pueden ocurrir eventos espec\u00edficos y la magnitud de sus consecuencias. En el an\u00e1lisis de riesgo hay que tener clara las distinciones entre el riesgo mismo, el hecho o evento cuando este ocurre y la consecuencia, puesto que a menudo se confunden como si fuesen lo mismo.<\/span><\/p>\n<p style=\"text-align: left;\"><span style=\"color: #ffffff;\"><span style=\"color: #ffffff;\">(Contralor\u00eda General de la Rep\u00fablica, Contralor\u00edas Departamentales, Distritales y Municipales Auditor\u00eda General de la Rep\u00fablica, 2022)<\/span><\/span><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-7acfe94 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7acfe94\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-b22655e\" data-id=\"b22655e\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;background_motion_fx_motion_fx_mouse&quot;:&quot;yes&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-fcdddc6 elementor-widget elementor-widget-text-editor\" data-id=\"fcdddc6\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<h3 style=\"text-align: center;\"><span style=\"color: #ffffff;\">Asunto o Materia a Auditar<\/span><\/h3>\n<p style=\"text-align: left;\"><span style=\"color: #ffffff;\">La expresi\u00f3n &#8220;asunto o materia a auditar&#8221; puede comprender un sujeto de control o todo tipo de actividades, planes, programas, recursos, operaciones, transacciones y dem\u00e1s aspectos que integran la gesti\u00f3n fiscal de la administraci\u00f3n y los particulares o entidades que manejen fondos o bienes de la Naci\u00f3n incluyendo los recursos transferidos al nivel territorial.<\/span><\/p>\n<p style=\"text-align: right;\"><span style=\"color: #ffffff;\">(Contralor\u00eda General de la Rep\u00fablica, Contralor\u00edas Departamentales, Distritales y Municipales Auditor\u00eda General de la Rep\u00fablica, 2022)<\/span><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-724ee67\" data-id=\"724ee67\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;background_motion_fx_motion_fx_mouse&quot;:&quot;yes&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-dcd2fca elementor-widget elementor-widget-text-editor\" data-id=\"dcd2fca\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<h3 style=\"text-align: center;\"><span style=\"color: #ffffff;\">Auditar<\/span><\/h3>\n<p style=\"text-align: left;\"><span style=\"color: #ffffff;\">Revisar las actividades, resultados y procedimientos de un sujeto de control, con el fin de comprobar que funcionan de conformidad con las normas, principios y procedimientos establecidos.<\/span><\/p>\n<p style=\"text-align: right;\"><span style=\"color: #ffffff;\">(Contralor\u00eda General de la Rep\u00fablica, Contralor\u00edas Departamentales, Distritales y Municipales Auditor\u00eda General de la Rep\u00fablica, 2022)<\/span><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-81e0325\" data-id=\"81e0325\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;background_motion_fx_motion_fx_mouse&quot;:&quot;yes&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3a4948c elementor-widget elementor-widget-text-editor\" data-id=\"3a4948c\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<h3 style=\"text-align: center;\"><span style=\"color: #ffffff;\">Auditor Gubernamental<\/span><\/h3>\n<p style=\"text-align: left;\"><span style=\"color: #ffffff;\">Funcionario de un organismo de control fiscal que, a trav\u00e9s de un proceso de auditor\u00eda, vela por los intereses de la comunidad, mediante el control de los recursos P\u00fablicos.<\/span><\/p>\n<p style=\"text-align: left;\"><span style=\"color: #ffffff;\"><span style=\"color: #ffffff;\">(Contralor\u00eda General de la Rep\u00fablica, Contralor\u00edas Departamentales, Distritales y Municipales Auditor\u00eda General de la Rep\u00fablica, 2022)<\/span><\/span><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-0165cf9 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0165cf9\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-8fcf321\" data-id=\"8fcf321\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;background_motion_fx_motion_fx_mouse&quot;:&quot;yes&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3229657 elementor-widget elementor-widget-text-editor\" data-id=\"3229657\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<h3 style=\"text-align: center;\"><span style=\"color: #ffffff;\">Auditor\u00eda Financiera<\/span><\/h3>\n<p style=\"text-align: left;\"><span style=\"color: #ffffff;\">La auditor\u00eda financiera consiste en determinar, mediante la recopilaci\u00f3n de evidencia de auditor\u00eda, si la informaci\u00f3n financiera de una entidad se presenta en sus estados financieros de conformidad con el marco de referencia de emisi\u00f3n de informaci\u00f3n financiera y regulatorio aplicable. En los marcos de imagen fiel, el auditor eval\u00faa si la informaci\u00f3n se presenta fielmente. En los marcos de cumplimiento, el auditor eval\u00faa la medida en que se ha logrado cumplimiento<\/span><\/p>\n<p style=\"text-align: right;\"><span style=\"color: #ffffff;\">(Intosai, 2020)<\/span><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-88b2086\" data-id=\"88b2086\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;background_motion_fx_motion_fx_mouse&quot;:&quot;yes&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-b83c300 elementor-widget elementor-widget-text-editor\" data-id=\"b83c300\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<h3 style=\"text-align: center;\"><span style=\"color: #ffffff;\">Auditor\u00eda de Desempe\u00f1o<\/span><\/h3>\n<p style=\"text-align: left;\"><span style=\"color: #ffffff;\">la Auditor\u00eda de Desempe\u00f1o es una revisi\u00f3n independiente, objetiva y confiable sobre si las acciones, sistemas, operaciones, programas, actividades u organizaciones del gobierno operan de acuerdo con los principios de econom\u00eda, eficiencia y eficacia, y sobre si existen \u00e1reas de mejora.<\/span><\/p>\n<p style=\"text-align: right;\"><span style=\"color: #ffffff;\">(Intosai,2019)<\/span><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-8c25db5\" data-id=\"8c25db5\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;background_motion_fx_motion_fx_mouse&quot;:&quot;yes&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4aee0f6 elementor-widget elementor-widget-text-editor\" data-id=\"4aee0f6\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<h3 style=\"text-align: center;\"><span style=\"color: #ffffff;\">Auditor\u00eda de Cumplimiento<\/span><\/h3>\n<p style=\"text-align: left;\"><span style=\"color: #ffffff;\">es una evaluaci\u00f3n independiente para determinar si un asunto cumple con las autoridades aplicables identificadas como criterios. Las auditor\u00edas de cumplimiento se llevan a cabo evaluando si las actividades, operaciones financieras e informaci\u00f3n cumplen, en todos los aspectos significativos, con las autoridades que rigen a la entidad auditada.<\/span><\/p>\n<p style=\"text-align: left;\"><span style=\"color: #ffffff;\"><span style=\"color: #ffffff;\">(Intosai, 2019))<\/span><\/span><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-26b6e8a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"26b6e8a\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-5cc95b0\" data-id=\"5cc95b0\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-174277f elementor-widget elementor-widget-text-editor\" data-id=\"174277f\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-965da1b\" data-id=\"965da1b\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-caec069 elementor-widget elementor-widget-text-editor\" data-id=\"caec069\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t\t<\/div>\n\t\t<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-6832\" class=\"elementor-tab-title\" data-tab=\"2\" role=\"tab\" aria-controls=\"elementor-tab-content-6832\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><i class=\"fas fa-plus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><i class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" href=\"\">B<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-6832\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"tabpanel\" aria-labelledby=\"elementor-tab-title-6832\"><p>\t\t<div data-elementor-type=\"section\" data-elementor-id=\"10431\" class=\"elementor elementor-10431\">\n\t\t\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-43ea0909 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"43ea0909\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-5e1d08cb\" data-id=\"5e1d08cb\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-25d99015 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"25d99015\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-60cf31a1\" data-id=\"60cf31a1\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;background_motion_fx_motion_fx_mouse&quot;:&quot;yes&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-476d3e86 elementor-widget elementor-widget-text-editor\" data-id=\"476d3e86\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<h3 style=\"text-align: center;\"><span style=\"color: #ffffff;\">Beneficiarios<\/span><\/h3>\n<p style=\"text-align: left;\"><span style=\"color: #ffffff;\">Poblaci\u00f3n objetivo hacia la cual se orienta un proyecto, programa o plan.<\/span><\/p>\n<p style=\"text-align: right;\"><span style=\"color: #ffffff;\">(Contralor\u00eda General de la Rep\u00fablica, Contralor\u00edas Departamentales, Distritales y Municipales Auditor\u00eda General de la Rep\u00fablica, 2022)<\/span><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-62bda235\" data-id=\"62bda235\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;background_motion_fx_motion_fx_mouse&quot;:&quot;yes&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3acd7e9 elementor-widget elementor-widget-text-editor\" data-id=\"3acd7e9\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<h3 style=\"text-align: center;\"><span style=\"color: #ffffff;\">Beneficios del Control fiscal<\/span><\/h3>\n<p style=\"text-align: left;\"><span style=\"color: #ffffff;\">Los beneficios del control fiscal son la resultante de medir el impacto en el proceso auditor que adelanta la Contralor\u00eda Territorial, en la vigilancia fiscal de los recursos P\u00fablicos y est\u00e1 dirigida a cuantificar los beneficios obtenidos como consecuencia de las mejoras implementadas por los Sujetos de Control<\/span><\/p>\n<p style=\"text-align: right;\"><span style=\"color: #ffffff;\">(Contralor\u00eda General de la Rep\u00fablica, Contralor\u00edas Departamentales, Distritales y Municipales Auditor\u00eda General de la Rep\u00fablica, 2022)<\/span><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-3adda31b\" data-id=\"3adda31b\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;background_motion_fx_motion_fx_mouse&quot;:&quot;yes&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-573dc9e6 elementor-widget elementor-widget-text-editor\" data-id=\"573dc9e6\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<h3 style=\"text-align: center;\"><span style=\"color: #ffffff;\">Bien de uso P\u00fablico<\/span><\/h3>\n<p style=\"text-align: left;\"><span style=\"color: #ffffff;\">Bien P\u00fablico que puede ser usado o disfrutado por todos los habitantes. Por su inter\u00e9s social el Estado interviene en su administraci\u00f3n y cuidado, directa o indirectamente.<\/span><\/p>\n<p style=\"text-align: left;\"><span style=\"color: #ffffff;\"><span style=\"color: #ffffff;\">(Contralor\u00eda General de la Rep\u00fablica, Contralor\u00edas Departamentales, Distritales y Municipales Auditor\u00eda General de la Rep\u00fablica, 2022)<\/span><\/span><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t\t<\/div>\n\t\t<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-6833\" class=\"elementor-tab-title\" data-tab=\"3\" role=\"tab\" aria-controls=\"elementor-tab-content-6833\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><i class=\"fas fa-plus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><i class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" href=\"\">C<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-6833\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"3\" role=\"tabpanel\" aria-labelledby=\"elementor-tab-title-6833\"><p>\t\t<div data-elementor-type=\"section\" data-elementor-id=\"10439\" class=\"elementor elementor-10439\">\n\t\t\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-30a7e5a3 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"30a7e5a3\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-54368deb\" data-id=\"54368deb\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-31b9fd5b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"31b9fd5b\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-3e42b2e7\" data-id=\"3e42b2e7\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;background_motion_fx_motion_fx_mouse&quot;:&quot;yes&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7c6f8688 elementor-widget elementor-widget-text-editor\" data-id=\"7c6f8688\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<h3 style=\"text-align: center;\"><span style=\"color: #ffffff;\">Conclusi\u00f3n de auditor\u00eda<\/span><\/h3>\n<p style=\"text-align: left;\"><span style=\"color: #ffffff;\">Es la certeza, a juicio y buen criterio del auditor, sobre la realidad de c\u00f3mo se est\u00e1 presentando el hallazgo evidenciado.<\/span><\/p>\n<p style=\"text-align: right;\"><span style=\"color: #ffffff;\">(Contralor\u00eda General de la Rep\u00fablica, Contralor\u00edas Departamentales, Distritales y Municipales Auditor\u00eda General de la Rep\u00fablica, 2022)<\/span><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-1bd33225\" data-id=\"1bd33225\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;background_motion_fx_motion_fx_mouse&quot;:&quot;yes&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-13e98510 elementor-widget elementor-widget-text-editor\" data-id=\"13e98510\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<h3 style=\"text-align: center;\"><span style=\"color: #ffffff;\">Control<\/span><\/h3>\n<p style=\"text-align: left;\"><span style=\"color: #ffffff;\">Proceso por medio del cual las actividades de la entidad son sometidas y verificadas a unos planes, procedimientos y requisitos predeterminados para garantizar los resultados.<\/span><\/p>\n<p style=\"text-align: right;\"><span style=\"color: #ffffff;\">(Contralor\u00eda General de la Rep\u00fablica, Contralor\u00edas Departamentales, Distritales y Municipales Auditor\u00eda General de la Rep\u00fablica, 2022)<\/span><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-7572982e\" data-id=\"7572982e\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;background_motion_fx_motion_fx_mouse&quot;:&quot;yes&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-612a5069 elementor-widget elementor-widget-text-editor\" data-id=\"612a5069\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<h3 style=\"text-align: center;\"><span style=\"color: #ffffff;\">Control fiscal<\/span><\/h3>\n<p style=\"text-align: left;\"><span style=\"color: #ffffff;\">Funci\u00f3n p\u00fablica aut\u00f3noma que ejercen los \u00f3rganos instituidos en la Constituci\u00f3n con ese preciso objetivo. Dicho control se extiende a las actividades, operaciones, resultados y dem\u00e1s acciones relacionadas con el manejo de fondos o bienes del Estado, que llevan a cabo sujetos P\u00fablicos y particulares, y su objeto es el de verificar- mediante la aplicaci\u00f3n de sistemas de control financiero, de legalidad, de gesti\u00f3n, de resultados, de revisi\u00f3n de cuentas y evaluaci\u00f3n del control interno- que las mismas se ajusten a los dictados y objetivos previstos en la Constituci\u00f3n y en la Ley.<\/span><\/p>\n<p style=\"text-align: left;\"><span style=\"color: #ffffff;\"><span style=\"color: #ffffff;\">(Contralor\u00eda General de la Rep\u00fablica, Contralor\u00edas Departamentales, Distritales y Municipales Auditor\u00eda General de la Rep\u00fablica, 2022)<\/span><\/span><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-0fed197 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0fed197\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-90ec26b\" data-id=\"90ec26b\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;background_motion_fx_motion_fx_mouse&quot;:&quot;yes&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3b96554 elementor-widget elementor-widget-text-editor\" data-id=\"3b96554\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<h3 style=\"text-align: center;\"><span style=\"color: #ffffff;\">Control Fiscal Macro<\/span><\/h3>\n<p style=\"text-align: left;\"><span style=\"color: #ffffff;\">Se entiende por nivel macro de la vigilancia de la gesti\u00f3n fiscal, la consolidaci\u00f3n de an\u00e1lisis, resultados y situaciones en que se encuentran y desarrollan las finalidades del Estado, tanto a escala general y territorial, como por sectores de actividad.<\/span><\/p>\n<p style=\"text-align: right;\"><span style=\"color: #ffffff;\">(Rep\u00fablica de Colombia, 2000)<\/span><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-f77e92b\" data-id=\"f77e92b\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;background_motion_fx_motion_fx_mouse&quot;:&quot;yes&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-c62acc1 elementor-widget elementor-widget-text-editor\" data-id=\"c62acc1\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<h3 style=\"text-align: center;\"><span style=\"color: #ffffff;\">Control Fiscal Micro<\/span><\/h3>\n<p style=\"text-align: left;\"><span style=\"color: #ffffff;\">Se entiende por nivel micro de la vigilancia de la gesti\u00f3n fiscal, aquel que cubre a cada una de las entidades que act\u00faan y desarrollan sus actividades con autonom\u00eda e independencia dentro del respectivo sector al cual pertenecen para efectos del ejercicio del control fiscal.<\/span><\/p>\n<p style=\"text-align: right;\"><span style=\"color: #ffffff;\">(Rep\u00fablica de Colombia, 2000)<\/span><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-80864b6\" data-id=\"80864b6\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;background_motion_fx_motion_fx_mouse&quot;:&quot;yes&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-86834d8 elementor-widget elementor-widget-text-editor\" data-id=\"86834d8\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<h3 style=\"text-align: center;\"><span style=\"color: #ffffff;\">Control de resultados<\/span><\/h3>\n<p style=\"text-align: left;\"><span style=\"color: #ffffff;\">Es el examen que se realiza para establecer en qu\u00e9 medida los sujetos de la vigilancia logran sus objetivos y cumplen los planes, programas y proyectos adoptados por la administraci\u00f3n, en un per\u00edodo determinado y, de manera particular, para verificar si la gesti\u00f3n ha contribuido a la equidad social y a la sostenibilidad ambiental.<\/span><\/p>\n<p style=\"text-align: left;\"><span style=\"color: #ffffff;\"><span style=\"color: #ffffff;\">(Contralor\u00eda General de la Rep\u00fablica, Contralor\u00edas Departamentales, Distritales y Municipales Auditor\u00eda General de la Rep\u00fablica, 2022)<\/span><\/span><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-5447d8e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5447d8e\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-0d12dc7\" data-id=\"0d12dc7\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;background_motion_fx_motion_fx_mouse&quot;:&quot;yes&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-bc4943c elementor-widget elementor-widget-text-editor\" data-id=\"bc4943c\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<h3 style=\"text-align: center;\"><span style=\"color: #ffffff;\">Control selectivo<\/span><\/h3>\n<p style=\"text-align: left;\"><span style=\"color: #ffffff;\">El ejercido a una muestra representativa de recursos, cuentas, operaciones o actividades de los sujetos vigilados o de estos mismos mediante un procedimiento t\u00e9cnico, que permite obtener conclusiones sobre el universo respectivo.<\/span><\/p>\n<p style=\"text-align: right;\"><span style=\"color: #ffffff;\">(Contralor\u00eda General de la Rep\u00fablica, Contralor\u00edas Departamentales, Distritales y Municipales Auditor\u00eda General de la Rep\u00fablica, 2022)<\/span><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-61a2e7a\" data-id=\"61a2e7a\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;background_motion_fx_motion_fx_mouse&quot;:&quot;yes&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-9f81bc8 elementor-widget elementor-widget-text-editor\" data-id=\"9f81bc8\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<h3 style=\"text-align: center;\"><span style=\"color: #ffffff;\">Corrupci\u00f3n<\/span><\/h3>\n<p style=\"text-align: left;\"><span style=\"color: #ffffff;\">Abuso del poder P\u00fablico en beneficio privado. Toda acci\u00f3n u omisi\u00f3n del servidor P\u00fablico que lo lleva a desviarse de los deberes formales de su cargo con el objeto de obtener beneficios pecuniarios, pol\u00edticos, o de posici\u00f3n social, as\u00ed como cualquier utilizaci\u00f3n en beneficio personal o pol\u00edtico de informaci\u00f3n privilegiada, influencias u oportunidades.<\/span><\/p>\n<p style=\"text-align: right;\"><span style=\"color: #ffffff;\">(Contraloria General de la Republica, Contralorias Departamentales, Distritales y MunicipalesAuditoria General de la Republica, 2022)<\/span><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-1ec501c\" data-id=\"1ec501c\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;background_motion_fx_motion_fx_mouse&quot;:&quot;yes&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-9fd4f63 elementor-widget elementor-widget-text-editor\" data-id=\"9fd4f63\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<h3 style=\"text-align: center;\"><span style=\"color: #ffffff;\">Criterios de Auditor\u00eda<\/span><\/h3>\n<p style=\"text-align: left;\"><span style=\"color: #ffffff;\">Son normas estandarizadas y opiniones de expertos usados para evaluar una situaci\u00f3n y determinar si un programa satisface o supera las expectativas, proporcionando el contexto para entender los resultados de la auditor\u00eda, por lo cual estos deben ser razonables y alcanzables. Se define como el &#8220;deber ser&#8221; de la organizaci\u00f3n y se constituyen en las normas razonables contra las cuales pueden evaluarse las pr\u00e1cticas administrativas y los sistemas de control e Informaci\u00f3n, en forma adecuada. Dichos criterios deben ser utilizados como base para el juzgamiento del grado en el cual una organizaci\u00f3n auditada cumple con las expectativas que se hab\u00edan determinado y dispuesto en forma expl\u00edcita. Son unidades de medida que permiten evaluar la condici\u00f3n actual.<\/span><\/p>\n<p style=\"text-align: left;\"><span style=\"color: #ffffff;\"><span style=\"color: #ffffff;\">(Contralor\u00eda General de la Rep\u00fablica, Contralor\u00edas Departamentales, Distritales y Municipales Auditor\u00eda General de la Rep\u00fablica, 2022)<\/span><\/span><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-d0bf0a0 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d0bf0a0\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-528789f\" data-id=\"528789f\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;background_motion_fx_motion_fx_mouse&quot;:&quot;yes&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-68916fd elementor-widget elementor-widget-text-editor\" data-id=\"68916fd\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<h3 style=\"text-align: center;\"><span style=\"color: #ffffff;\">Cuenta fiscal<\/span><\/h3>\n<p style=\"text-align: left;\"><span style=\"color: #ffffff;\">Informe acompa\u00f1ado de los documentos que soportan legal, t\u00e9cnica, financiera y contablemente las operaciones realizadas por los responsables del erario en un per\u00edodo determinado.<\/span><\/p>\n<p style=\"text-align: right;\"><span style=\"color: #ffffff;\">(Contralor\u00eda General de la Rep\u00fablica, Contralor\u00edas Departamentales, Distritales y Municipales Auditor\u00eda General de la Rep\u00fablica, 2022)<\/span><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-f5f4ad9\" data-id=\"f5f4ad9\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;background_motion_fx_motion_fx_mouse&quot;:&quot;yes&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-c8581ef\" data-id=\"c8581ef\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;background_motion_fx_motion_fx_mouse&quot;:&quot;yes&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t\t<\/div>\n\t\t<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-6834\" class=\"elementor-tab-title\" data-tab=\"4\" role=\"tab\" aria-controls=\"elementor-tab-content-6834\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><i class=\"fas fa-plus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><i class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" href=\"\">D<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-6834\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"4\" role=\"tabpanel\" aria-labelledby=\"elementor-tab-title-6834\"><p>\t\t<div data-elementor-type=\"section\" data-elementor-id=\"10451\" class=\"elementor elementor-10451\">\n\t\t\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-559f466 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"559f466\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-3ad4a9d7\" data-id=\"3ad4a9d7\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t\t<\/div>\n\t\t<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-6835\" class=\"elementor-tab-title\" data-tab=\"5\" role=\"tab\" aria-controls=\"elementor-tab-content-6835\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><i class=\"fas fa-plus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><i class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" href=\"\">E<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-6835\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"5\" role=\"tabpanel\" aria-labelledby=\"elementor-tab-title-6835\"><p><\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-6836\" class=\"elementor-tab-title\" data-tab=\"6\" role=\"tab\" aria-controls=\"elementor-tab-content-6836\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><i class=\"fas fa-plus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><i class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" href=\"\">F<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-6836\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"6\" role=\"tabpanel\" aria-labelledby=\"elementor-tab-title-6836\"><p>\t\t<div data-elementor-type=\"section\" data-elementor-id=\"10483\" class=\"elementor elementor-10483\">\n\t\t\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-24d47d29 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"24d47d29\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-54636399\" data-id=\"54636399\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-1be29593 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1be29593\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-743f709c\" data-id=\"743f709c\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;background_motion_fx_motion_fx_mouse&quot;:&quot;yes&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-27da6508 elementor-widget elementor-widget-text-editor\" data-id=\"27da6508\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<h3 style=\"text-align: center;\"><span style=\"color: #ffffff;\">Fenecimiento<\/span><\/h3>\n<p style=\"text-align: left;\"><span style=\"color: #ffffff;\">Acto por el cual se pone fin a la revisi\u00f3n de la cuenta rendida a la Contralor\u00eda Territorial por los sujetos y puntos de control.<\/span><\/p>\n<p style=\"text-align: right;\"><span style=\"color: #ffffff;\">(Contralor\u00eda General de la Rep\u00fablica, Contralor\u00edas Departamentales, Distritales y Municipales Auditor\u00eda General de la Rep\u00fablica, 2022)<\/span><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-449897c0\" data-id=\"449897c0\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;background_motion_fx_motion_fx_mouse&quot;:&quot;yes&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7a1cddb1 elementor-widget elementor-widget-text-editor\" data-id=\"7a1cddb1\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<h3 style=\"text-align: center;\"><span style=\"color: #ffffff;\">Fraude<\/span><\/h3>\n<p style=\"text-align: left;\"><span style=\"color: #ffffff;\">Un acto intencionado realizado por una o m\u00e1s personas de la direcci\u00f3n de un sujeto de control, los responsables del gobierno del sujeto, los empleados o terceros, que conlleve la utilizaci\u00f3n del enga\u00f1o con el fin de conseguir una ventaja injusta o ilegal.<\/span><\/p>\n<p style=\"text-align: right;\"><span style=\"color: #ffffff;\">(Contralor\u00eda General de la Rep\u00fablica, Contralor\u00edas Departamentales, Distritales y Municipales Auditor\u00eda General de la Rep\u00fablica, 2022)<\/span><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-bf1944f\" data-id=\"bf1944f\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;background_motion_fx_motion_fx_mouse&quot;:&quot;yes&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4efb1e3a elementor-widget elementor-widget-text-editor\" data-id=\"4efb1e3a\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<h3 style=\"text-align: center;\"><span style=\"color: #ffffff;\">Funci\u00f3n p\u00fablica<\/span><\/h3>\n<p style=\"text-align: left;\"><span style=\"color: #ffffff;\">Actividad a cargo del Estado en cualquiera de sus ramas, \u00f3rdenes y niveles y que constituye su finalidad. La funci\u00f3n p\u00fablica la realizan generalmente los servidores P\u00fablicos.<\/span><\/p>\n<p style=\"text-align: left;\"><span style=\"color: #ffffff;\"><span style=\"color: #ffffff;\">(Contralor\u00eda General de la Rep\u00fablica, Contralor\u00edas Departamentales, Distritales y Municipales Auditor\u00eda General de la Rep\u00fablica, 2022)<\/span><\/span><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t\t<\/div>\n\t\t<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-6837\" class=\"elementor-tab-title\" data-tab=\"7\" role=\"tab\" aria-controls=\"elementor-tab-content-6837\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><i class=\"fas fa-plus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><i class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" href=\"\">G<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-6837\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"7\" role=\"tabpanel\" aria-labelledby=\"elementor-tab-title-6837\"><p>\t\t<div data-elementor-type=\"section\" data-elementor-id=\"10490\" class=\"elementor elementor-10490\">\n\t\t\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-736997e6 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"736997e6\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-12cbdbd1\" data-id=\"12cbdbd1\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-4343e20a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4343e20a\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-e0bffe2\" data-id=\"e0bffe2\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;background_motion_fx_motion_fx_mouse&quot;:&quot;yes&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1398acde elementor-widget elementor-widget-text-editor\" data-id=\"1398acde\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<h3 style=\"text-align: center;\"><span style=\"color: #ffffff;\">Gesti\u00f3n fiscal<\/span><\/h3>\n<p style=\"text-align: left;\"><span style=\"color: #ffffff;\">Es el conjunto de actividades econ\u00f3micas, jur\u00eddicas y tecnol\u00f3gicas, que realizan los servidores P\u00fablicos y las personas de derecho privado que manejen o administren recursos o fondos P\u00fablicos, tendientes a la adecuada y correcta adquisici\u00f3n, Planeaci\u00f3n, conservaci\u00f3n, administraci\u00f3n, custodia, explotaci\u00f3n, enajenaci\u00f3n, consumo, adjudicaci\u00f3n, gasto, inversi\u00f3n y disposici\u00f3n de los bienes P\u00fablicos, as\u00ed como a la recaudaci\u00f3n, manejo e inversi\u00f3n de sus rentas en orden a cumplir los fines esenciales del Estado, con sujeci\u00f3n a los principios de legalidad, eficiencia, econom\u00eda, eficacia, equidad, imparcialidad, moralidad, transparencia, publicidad y valoraci\u00f3n de los costos ambientales.<\/span><\/p>\n<p style=\"text-align: right;\"><span style=\"color: #ffffff;\">(Contralor\u00eda General de la Rep\u00fablica, Contralor\u00edas Departamentales, Distritales y Municipales Auditor\u00eda General de la Rep\u00fablica, 2022)<\/span><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-4ea686b6\" data-id=\"4ea686b6\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;background_motion_fx_motion_fx_mouse&quot;:&quot;yes&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6cbf31e2 elementor-widget elementor-widget-text-editor\" data-id=\"6cbf31e2\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-4fa186d8\" data-id=\"4fa186d8\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;background_motion_fx_motion_fx_mouse&quot;:&quot;yes&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-551d8637 elementor-widget elementor-widget-text-editor\" data-id=\"551d8637\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t\t<\/div>\n\t\t<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-6838\" class=\"elementor-tab-title\" data-tab=\"8\" role=\"tab\" aria-controls=\"elementor-tab-content-6838\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><i class=\"fas fa-plus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><i class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" href=\"\">H<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-6838\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"8\" role=\"tabpanel\" aria-labelledby=\"elementor-tab-title-6838\"><p>\t\t<div data-elementor-type=\"section\" data-elementor-id=\"10497\" class=\"elementor elementor-10497\">\n\t\t\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-6d7fdc84 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6d7fdc84\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-ebcc2c0\" data-id=\"ebcc2c0\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-6e3c05ea elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6e3c05ea\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-1e381cd7\" data-id=\"1e381cd7\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;background_motion_fx_motion_fx_mouse&quot;:&quot;yes&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-e7cfb5a elementor-widget elementor-widget-text-editor\" data-id=\"e7cfb5a\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<h3 style=\"text-align: center;\"><span style=\"color: #ffffff;\">Hallazgo de Auditor\u00eda<\/span><\/h3>\n<p style=\"text-align: left;\"><span style=\"color: #ffffff;\">Es un hecho relevante que se constituye en un resultado determinante en la evaluaci\u00f3n de un asunto en particular, al comparar la condici\u00f3n [situaci\u00f3n detectada] con el criterio [deber ser]. Igualmente, es una situaci\u00f3n determinada al aplicar pruebas de auditor\u00eda que se complementara estableciendo sus causas y efectos.<\/span><\/p>\n<p style=\"text-align: right;\"><span style=\"color: #ffffff;\">(Contralor\u00eda General de la Rep\u00fablica, Contralor\u00edas Departamentales, Distritales y Municipales Auditor\u00eda General de la Rep\u00fablica, 2022)<\/span><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-564f411e\" data-id=\"564f411e\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;background_motion_fx_motion_fx_mouse&quot;:&quot;yes&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-60203095 elementor-widget elementor-widget-text-editor\" data-id=\"60203095\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<h3 style=\"text-align: center;\"><span style=\"color: #ffffff;\">Hallazgo administrativo<\/span><\/h3>\n<p style=\"text-align: left;\"><span style=\"color: #ffffff;\">Hecho que demuestra que la gesti\u00f3n fiscal de un sujeto de control, no se est\u00e1 desarrollando de acuerdo con los principios generales establecidos.<\/span><\/p>\n<p style=\"text-align: right;\"><span style=\"color: #ffffff;\">(Contralor\u00eda General de la Rep\u00fablica, Contralor\u00edas Departamentales, Distritales y Municipales Auditor\u00eda General de la Rep\u00fablica, 2022)<\/span><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-5a190a1d\" data-id=\"5a190a1d\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;background_motion_fx_motion_fx_mouse&quot;:&quot;yes&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2d19b439 elementor-widget elementor-widget-text-editor\" data-id=\"2d19b439\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<h3 style=\"text-align: center;\"><span style=\"color: #ffffff;\">Hallazgo con impacto disciplinario<\/span><\/h3>\n<p style=\"text-align: left;\"><span style=\"color: #ffffff;\">Hallazgo administrativo donde se configura que los servidores P\u00fablicos o los particulares que transitoriamente ejerzan funciones P\u00fablicas, han incurrido en alguna conducta que la legislaci\u00f3n tipifica como falta disciplinaria.<\/span><\/p>\n<p style=\"text-align: left;\"><span style=\"color: #ffffff;\"><span style=\"color: #ffffff;\">(Contralor\u00eda General de la Rep\u00fablica, Contralor\u00edas Departamentales, Distritales y Municipales Auditor\u00eda General de la Rep\u00fablica, 2022)<\/span><\/span><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-13dffc2 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"13dffc2\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-f9d9b39\" data-id=\"f9d9b39\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-4ef4e34 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4ef4e34\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-2c47df3\" data-id=\"2c47df3\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;background_motion_fx_motion_fx_mouse&quot;:&quot;yes&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-660e300 elementor-widget elementor-widget-text-editor\" data-id=\"660e300\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<h3 style=\"text-align: center;\"><span style=\"color: #ffffff;\">Hallazgo con impacto Incidencia fiscal<\/span><\/h3>\n<p style=\"text-align: left;\"><span style=\"color: #ffffff;\">Todo hallazgo administrativo donde se tipifica que los servidores P\u00fablicos o los particulares ha realizado una gesti\u00f3n fiscal deficiente, contraria a los principios establecidos para la funci\u00f3n, que han producido un da\u00f1o patrimonial al Estado.<\/span><\/p>\n<p style=\"text-align: right;\"><span style=\"color: #ffffff;\">(Contralor\u00eda General de la Rep\u00fablica, Contralor\u00edas Departamentales, Distritales y Municipales Auditor\u00eda General de la Rep\u00fablica, 2022)<\/span><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-b0c3a5f\" data-id=\"b0c3a5f\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;background_motion_fx_motion_fx_mouse&quot;:&quot;yes&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6f6eb57 elementor-widget elementor-widget-text-editor\" data-id=\"6f6eb57\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<h3 style=\"text-align: center;\"><span style=\"color: #ffffff;\">Hallazgo con impacto penal<\/span><\/h3>\n<p style=\"text-align: left;\"><span style=\"color: #ffffff;\">Ocurrencia de un hecho constitutivo de delito. Cuando en el ejercicio de sus funciones o con ocasi\u00f3n de ellas, el servidor P\u00fablico comete un hecho punible, de aquellos cuyo bien jur\u00eddico pertenece a la protecci\u00f3n de la administraci\u00f3n y funci\u00f3n p\u00fablica, se le da traslado a la Fiscal\u00eda General de la Naci\u00f3n para lo de su competencia.<\/span><\/p>\n<p style=\"text-align: right;\"><span style=\"color: #ffffff;\">(Contralor\u00eda General de la Rep\u00fablica, Contralor\u00edas Departamentales, Distritales y Municipales Auditor\u00eda General de la Rep\u00fablica, 2022)<\/span><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-52d71f1\" data-id=\"52d71f1\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;background_motion_fx_motion_fx_mouse&quot;:&quot;yes&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6d5294a elementor-widget elementor-widget-text-editor\" data-id=\"6d5294a\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t\t<\/div>\n\t\t<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-6839\" class=\"elementor-tab-title\" data-tab=\"9\" role=\"tab\" aria-controls=\"elementor-tab-content-6839\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><i class=\"fas fa-plus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><i class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" href=\"\">I<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-6839\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"9\" role=\"tabpanel\" aria-labelledby=\"elementor-tab-title-6839\"><p>\t\t<div data-elementor-type=\"section\" data-elementor-id=\"10506\" class=\"elementor elementor-10506\">\n\t\t\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-c17f013 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c17f013\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-4e78b81e\" data-id=\"4e78b81e\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-489e1bec elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"489e1bec\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-6d21abaf\" data-id=\"6d21abaf\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;background_motion_fx_motion_fx_mouse&quot;:&quot;yes&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-29f8454b elementor-widget elementor-widget-text-editor\" data-id=\"29f8454b\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<h3 style=\"text-align: center;\"><span style=\"color: #ffffff;\">Informe de auditor\u00eda<\/span><\/h3>\n<p style=\"text-align: left;\"><span style=\"color: #ffffff;\">Es el resultado presentado por escrito, sobre el trabajo realizado por los auditores, en desarrollo de la aplicaci\u00f3n de los diferentes sistemas de control.<\/span><\/p>\n<p style=\"text-align: right;\"><span style=\"color: #ffffff;\">(Contralor\u00eda General de la Rep\u00fablica, Contralor\u00edas Departamentales, Distritales y Municipales Auditor\u00eda General de la Rep\u00fablica, 2022)<\/span><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-f81c619\" data-id=\"f81c619\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;background_motion_fx_motion_fx_mouse&quot;:&quot;yes&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-53eb6ab6 elementor-widget elementor-widget-text-editor\" data-id=\"53eb6ab6\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<h3 style=\"text-align: center;\"><span style=\"color: #ffffff;\">ISSAI<\/span><\/h3>\n<p style=\"text-align: left;\"><span style=\"color: #ffffff;\">Normas Internacionales para Entidades Fiscalizadoras Superiores EFS<\/span><\/p>\n<p style=\"text-align: right;\"><span style=\"color: #ffffff;\">(Contralor\u00eda General de la Rep\u00fablica, Contralor\u00edas Departamentales, Distritales y Municipales Auditor\u00eda General de la Rep\u00fablica, 2022)<\/span><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-45078598\" data-id=\"45078598\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;background_motion_fx_motion_fx_mouse&quot;:&quot;yes&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2d623e45 elementor-widget elementor-widget-text-editor\" data-id=\"2d623e45\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<h3 style=\"text-align: center;\"><span style=\"color: #ffffff;\">INTOSAI<\/span><\/h3>\n<p style=\"text-align: left;\"><span style=\"color: #ffffff;\">Organizaci\u00f3n Internacional de las Entidades fiscalizadoras Superiores.<\/span><\/p>\n<p style=\"text-align: left;\"><span style=\"color: #ffffff;\"><span style=\"color: #ffffff;\">(Contralor\u00eda General de la Rep\u00fablica, Contralor\u00edas Departamentales, Distritales y Municipales Auditor\u00eda General de la Rep\u00fablica, 2022)<\/span><\/span><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-f541217 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f541217\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-5fe84fc\" data-id=\"5fe84fc\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t\t<\/div>\n\t\t<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-68310\" class=\"elementor-tab-title\" data-tab=\"10\" role=\"tab\" aria-controls=\"elementor-tab-content-68310\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><i class=\"fas fa-plus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><i class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" href=\"\">J<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-68310\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"10\" role=\"tabpanel\" aria-labelledby=\"elementor-tab-title-68310\"><p><\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-68311\" class=\"elementor-tab-title\" data-tab=\"11\" role=\"tab\" aria-controls=\"elementor-tab-content-68311\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><i class=\"fas fa-plus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><i class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" href=\"\">K<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-68311\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"11\" role=\"tabpanel\" aria-labelledby=\"elementor-tab-title-68311\"><p><\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-68312\" class=\"elementor-tab-title\" data-tab=\"12\" role=\"tab\" aria-controls=\"elementor-tab-content-68312\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><i class=\"fas fa-plus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><i class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" href=\"\">L<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-68312\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"12\" role=\"tabpanel\" aria-labelledby=\"elementor-tab-title-68312\"><p><\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-68313\" class=\"elementor-tab-title\" data-tab=\"13\" role=\"tab\" aria-controls=\"elementor-tab-content-68313\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><i class=\"fas fa-plus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><i class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" href=\"\">M<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-68313\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"13\" role=\"tabpanel\" aria-labelledby=\"elementor-tab-title-68313\"><p>\t\t<div data-elementor-type=\"section\" data-elementor-id=\"10534\" class=\"elementor elementor-10534\">\n\t\t\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-5dadb27b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5dadb27b\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-1a25204a\" data-id=\"1a25204a\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-53d9c462 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"53d9c462\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-463ecd95\" data-id=\"463ecd95\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;background_motion_fx_motion_fx_mouse&quot;:&quot;yes&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1ea4f10d elementor-widget elementor-widget-text-editor\" data-id=\"1ea4f10d\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<h3 style=\"text-align: center;\"><span style=\"color: #ffffff;\">Mapa de riesgo<\/span><\/h3>\n<p style=\"text-align: left;\"><span style=\"color: #ffffff;\">Instrumento que describe los diferentes riesgos a que est\u00e1 abocado un sujeto de control. <\/span><\/p>\n<p style=\"text-align: right;\"><span style=\"color: #ffffff;\">(Contralor\u00eda General de la Rep\u00fablica, Contralor\u00edas Departamentales, Distritales y Municipales Auditor\u00eda General de la Rep\u00fablica, 2022)<\/span><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-69485b81\" data-id=\"69485b81\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;background_motion_fx_motion_fx_mouse&quot;:&quot;yes&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-48ce791a elementor-widget elementor-widget-text-editor\" data-id=\"48ce791a\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<h3 style=\"text-align: center;\"><span style=\"color: #ffffff;\">Materialidad<\/span><\/h3>\n<p style=\"text-align: left;\"><span style=\"color: #ffffff;\">Hechos que, por su cuant\u00eda o por su naturaleza, indican la importancia de un hallazgo. El juicio preliminar de materialidad debe estar enfocado hacia el error tolerable para una cuenta, partida o situaci\u00f3n. La informaci\u00f3n es material o tiene importancia relativa si su omisi\u00f3n o expresi\u00f3n inadecuada puede influir en decisiones que llevan a cabo los usuarios sobre la base de la informaci\u00f3n de un sujeto de control espec\u00edfico.<\/span><\/p>\n<p style=\"text-align: right;\"><span style=\"color: #ffffff;\">(Contralor\u00eda General de la Rep\u00fablica, Contralor\u00edas Departamentales, Distritales y Municipales Auditor\u00eda General de la Rep\u00fablica, 2022)<\/span><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-1c6012e6\" data-id=\"1c6012e6\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;background_motion_fx_motion_fx_mouse&quot;:&quot;yes&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-71e115b4 elementor-widget elementor-widget-text-editor\" data-id=\"71e115b4\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<h3 style=\"text-align: center;\"><span style=\"color: #ffffff;\">Matriz del riesgo de control<\/span><\/h3>\n<p style=\"text-align: left;\"><span style=\"color: #ffffff;\">Herramienta metodol\u00f3gica que se utiliza para ayudar al auditor a evaluar el riesgo de control igualando controles internos importantes y debilidades de control interno con los objetivos de auditor\u00eda relacionados con operaciones.<\/span><\/p>\n<p style=\"text-align: left;\"><span style=\"color: #ffffff;\"><span style=\"color: #ffffff;\">(Contralor\u00eda General de la Rep\u00fablica, Contralor\u00edas Departamentales, Distritales y Municipales Auditor\u00eda General de la Rep\u00fablica, 2022)<\/span><\/span><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t\t<\/div>\n\t\t<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-68314\" class=\"elementor-tab-title\" data-tab=\"14\" role=\"tab\" aria-controls=\"elementor-tab-content-68314\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><i class=\"fas fa-plus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><i class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" href=\"\">N<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-68314\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"14\" role=\"tabpanel\" aria-labelledby=\"elementor-tab-title-68314\"><p><\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-68315\" class=\"elementor-tab-title\" data-tab=\"15\" role=\"tab\" aria-controls=\"elementor-tab-content-68315\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><i class=\"fas fa-plus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><i class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" href=\"\">O<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-68315\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"15\" role=\"tabpanel\" aria-labelledby=\"elementor-tab-title-68315\"><p>\t\t<div data-elementor-type=\"section\" data-elementor-id=\"10548\" class=\"elementor elementor-10548\">\n\t\t\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-24d0dffa elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"24d0dffa\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-27056451\" data-id=\"27056451\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-42ccf7ac elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"42ccf7ac\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-60ba66fb\" data-id=\"60ba66fb\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;background_motion_fx_motion_fx_mouse&quot;:&quot;yes&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4ab6e6b8 elementor-widget elementor-widget-text-editor\" data-id=\"4ab6e6b8\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<h3 style=\"text-align: center;\"><span style=\"color: #ffffff;\">Objeto de vigilancia y control<\/span><\/h3>\n<p style=\"text-align: left;\"><span style=\"color: #ffffff;\">Se entiende por objeto de vigilancia y control, las actividades, acciones, omisiones, operaciones, procesos, cuenta, contrato, convenio, proyecto, programa, acto o hecho, y los dem\u00e1s asuntos que se encuentren comprendidos o que incidan directa o indirectamente en la gesti\u00f3n fiscal o que involucren bienes, fondos o recursos p\u00fablicos, as\u00ed como el uso, explotaci\u00f3n, exploraci\u00f3n, administraci\u00f3n o beneficio de los mismos. <\/span><\/p>\n<p style=\"text-align: right;\"><span style=\"color: #ffffff;\">(Contralor\u00eda General de la Rep\u00fablica, Contralor\u00edas Departamentales, Distritales y Municipales Auditor\u00eda General de la Rep\u00fablica, 2022)<\/span><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-4734ebbe\" data-id=\"4734ebbe\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;background_motion_fx_motion_fx_mouse&quot;:&quot;yes&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-71640b49 elementor-widget elementor-widget-text-editor\" data-id=\"71640b49\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<h3 style=\"text-align: center;\"><span style=\"color: #ffffff;\">OLACEFS<\/span><\/h3>\n<p style=\"text-align: left;\"><span style=\"color: #ffffff;\">Organizaci\u00f3n latinoamericana de entidades fiscalizadoras superiores.<\/span><\/p>\n<p style=\"text-align: right;\"><span style=\"color: #ffffff;\">(Contralor\u00eda General de la Rep\u00fablica, Contralor\u00edas Departamentales, Distritales y Municipales Auditor\u00eda General de la Rep\u00fablica, 2022)<\/span><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-2e6c6d92\" data-id=\"2e6c6d92\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;background_motion_fx_motion_fx_mouse&quot;:&quot;yes&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-479e39e0 elementor-widget elementor-widget-text-editor\" data-id=\"479e39e0\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<h3 style=\"text-align: center;\"><span style=\"color: #ffffff;\">\u00d3rganos de Control Fiscal<\/span><\/h3>\n<p style=\"text-align: left;\"><span style=\"color: #ffffff;\">Son la Contralor\u00eda General de la Rep\u00fablica, las contralor\u00edas departamentales, las contralor\u00edas distritales, las contralor\u00edas municipales y la Auditor\u00eda General de la Rep\u00fablica, encargados de la vigilancia y control fiscal de la gesti\u00f3n fiscal, en sus respectivos \u00e1mbitos de competencia.<\/span><\/p>\n<p style=\"text-align: left;\"><span style=\"color: #ffffff;\"><span style=\"color: #ffffff;\">(Contralor\u00eda General de la Rep\u00fablica, Contralor\u00edas Departamentales, Distritales y Municipales Auditor\u00eda General de la Rep\u00fablica, 2022)<\/span><\/span><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t\t<\/div>\n\t\t<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-68316\" class=\"elementor-tab-title\" data-tab=\"16\" role=\"tab\" aria-controls=\"elementor-tab-content-68316\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><i class=\"fas fa-plus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><i class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" href=\"\">P<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-68316\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"16\" role=\"tabpanel\" aria-labelledby=\"elementor-tab-title-68316\"><p>\t\t<div data-elementor-type=\"section\" data-elementor-id=\"10559\" class=\"elementor elementor-10559\">\n\t\t\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-216fef57 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"216fef57\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-174ad4fb\" data-id=\"174ad4fb\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-1b32d7b3 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1b32d7b3\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-2a2023f9\" data-id=\"2a2023f9\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;background_motion_fx_motion_fx_mouse&quot;:&quot;yes&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-e554a85 elementor-widget elementor-widget-text-editor\" data-id=\"e554a85\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<h3 style=\"text-align: center;\"><span style=\"color: #ffffff;\">Plan de mejoramiento<\/span><\/h3>\n<p style=\"text-align: left;\"><span style=\"color: #ffffff;\">Son las acciones que debe tomar la administraci\u00f3n con base en los resultados de auditor\u00edas para corregir situaciones observadas por la Contralor\u00eda Territorial.<\/span><\/p>\n<p style=\"text-align: right;\"><span style=\"color: #ffffff;\">(Contralor\u00eda General de la Rep\u00fablica, Contralor\u00edas Departamentales, Distritales y Municipales Auditor\u00eda General de la Rep\u00fablica, 2022)<\/span><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-19b5e8ee\" data-id=\"19b5e8ee\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;background_motion_fx_motion_fx_mouse&quot;:&quot;yes&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ddb7abf elementor-widget elementor-widget-text-editor\" data-id=\"ddb7abf\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<h3 style=\"text-align: center;\"><span style=\"color: #ffffff;\">El principio de econom\u00eda<\/span><\/h3>\n<p style=\"text-align: left;\"><span style=\"color: #ffffff;\">significa minimizar los costos de los recursos. Los recursos utilizados deben estar disponibles a su debido tiempo, en cantidades y calidad apropiadas y al mejor precio.<\/span><\/p>\n<p style=\"text-align: right;\"><span style=\"color: #ffffff;\">(INTOSAI, 2019)<\/span><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-97171ca\" data-id=\"97171ca\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;background_motion_fx_motion_fx_mouse&quot;:&quot;yes&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6d5b7b49 elementor-widget elementor-widget-text-editor\" data-id=\"6d5b7b49\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<h3 style=\"text-align: center;\"><span style=\"color: #ffffff;\">El principio de eficiencia<\/span><\/h3>\n<p style=\"text-align: left;\"><span style=\"color: #ffffff;\">significa obtener el m\u00e1ximo de los recursos disponibles. Se refiere a la relaci\u00f3n entre recursos utilizados y productos entregados, en t\u00e9rminos de cantidad, calidad y oportunidad.<\/span><\/p>\n<p style=\"text-align: right;\"><span style=\"color: #ffffff;\">(INTOSAI, 2019)al de la Rep\u00fablica, 2022)<\/span><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-7d8b441 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7d8b441\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-b15c0f8\" data-id=\"b15c0f8\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-f02b3c7 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f02b3c7\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-5751ae2\" data-id=\"5751ae2\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;background_motion_fx_motion_fx_mouse&quot;:&quot;yes&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-65f4278 elementor-widget elementor-widget-text-editor\" data-id=\"65f4278\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<h3 style=\"text-align: center;\"><span style=\"color: #ffffff;\">El principio de eficacia<\/span><\/h3>\n<p style=\"text-align: left;\"><span style=\"color: #ffffff;\">se refiere a cumplirlos objetivos planteados y lograr los resultados previstos.<\/span><\/p>\n<p style=\"text-align: right;\"><span style=\"color: #ffffff;\">(INTOSAI, 2019)<\/span><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-f400b78\" data-id=\"f400b78\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;background_motion_fx_motion_fx_mouse&quot;:&quot;yes&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-e21d7ce elementor-widget elementor-widget-text-editor\" data-id=\"e21d7ce\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<h3 style=\"text-align: center;\"><span style=\"color: #ffffff;\">Programa de Auditor\u00eda<\/span><\/h3>\n<p style=\"text-align: left;\"><span style=\"color: #ffffff;\">Es un plan detallado de la auditor\u00eda donde se define el c\u00f3mo, d\u00f3nde y el por qu\u00e9, donde cada uno de ellos se divide en procedimientos. Esquema detallado del trabajo por realizar y los procedimientos a emplear durante la Fase de Ejecuci\u00f3n, determinando la extensi\u00f3n y la oportunidad en que ser\u00e1n aplicados, as\u00ed como los papeles de trabajo que han de ser elaborados. Articulaci\u00f3n de procedimientos propios de auditor\u00eda financiera, de auditor\u00eda de desempe\u00f1o y auditor\u00eda de cumplimiento, y cualquier otro tipo de auditor\u00eda especializada que se requiera.<\/span><\/p>\n<p style=\"text-align: right;\"><span style=\"color: #ffffff;\">(Contralor\u00eda General de la Rep\u00fablica, Contralor\u00edas Departamentales, Distritales y Municipales Auditor\u00eda General de la Rep\u00fablica, 2022)<\/span><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-ca72bbb\" data-id=\"ca72bbb\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;background_motion_fx_motion_fx_mouse&quot;:&quot;yes&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-97adcd7 elementor-widget elementor-widget-text-editor\" data-id=\"97adcd7\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<h3 style=\"text-align: center;\"><span style=\"color: #ffffff;\">El principio de eficiencia<\/span><\/h3>\n<p style=\"text-align: left;\"><span style=\"color: #ffffff;\">significa obtener el m\u00e1ximo de los recursos disponibles. Se refiere a la relaci\u00f3n entre recursos utilizados y productos entregados, en t\u00e9rminos de cantidad, calidad y oportunidad.<\/span><\/p>\n<p style=\"text-align: right;\"><span style=\"color: #ffffff;\">(INTOSAI, 2019)al de la Rep\u00fablica, 2022)<\/span><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t\t<\/div>\n\t\t<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-68317\" class=\"elementor-tab-title\" data-tab=\"17\" role=\"tab\" aria-controls=\"elementor-tab-content-68317\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><i class=\"fas fa-plus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><i class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" href=\"\">Q<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-68317\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"17\" role=\"tabpanel\" aria-labelledby=\"elementor-tab-title-68317\"><p><\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-68318\" class=\"elementor-tab-title\" data-tab=\"18\" role=\"tab\" aria-controls=\"elementor-tab-content-68318\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><i class=\"fas fa-plus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><i class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" href=\"\">R<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-68318\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"18\" role=\"tabpanel\" aria-labelledby=\"elementor-tab-title-68318\"><p>\t\t<div data-elementor-type=\"section\" data-elementor-id=\"10577\" class=\"elementor elementor-10577\">\n\t\t\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-2859f26a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2859f26a\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-425d1f3c\" data-id=\"425d1f3c\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-6122fbba elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6122fbba\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-14c5ada4\" data-id=\"14c5ada4\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;background_motion_fx_motion_fx_mouse&quot;:&quot;yes&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-43a17c3f elementor-widget elementor-widget-text-editor\" data-id=\"43a17c3f\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<h3 style=\"text-align: center;\"><span style=\"color: #ffffff;\">Recursos P\u00fablicos<\/span><\/h3>\n<p style=\"text-align: left;\"><span style=\"color: #ffffff;\">Son los ingresos que percibe el Estado de cualquier naturaleza que sean con el objeto de financiar el gasto P\u00fablico.<\/span><\/p>\n<p style=\"text-align: right;\"><span style=\"color: #ffffff;\">(Contralor\u00eda General de la Rep\u00fablica, Contralor\u00edas Departamentales, Distritales y Municipales Auditor\u00eda General de la Rep\u00fablica, 2022)<\/span><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-3e769ea6\" data-id=\"3e769ea6\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;background_motion_fx_motion_fx_mouse&quot;:&quot;yes&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-43d7a5f1 elementor-widget elementor-widget-text-editor\" data-id=\"43d7a5f1\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<h3 style=\"text-align: center;\"><span style=\"color: #ffffff;\">Rendici\u00f3n de cuenta<\/span><\/h3>\n<p style=\"text-align: left;\"><span style=\"color: #ffffff;\">Es el deber legal y \u00e9tico que tiene todo funcionario o persona de responder e informar sobre la administraci\u00f3n, manejo y rendimientos de fondos, bienes o recursos P\u00fablicos asignados y los resultados en el cumplimiento del mandato que se le ha conferido.<\/span><\/p>\n<p style=\"text-align: right;\"><span style=\"color: #ffffff;\">(Contralor\u00eda General de la Republica, Contralor\u00edas Departamentales, Distritales y Municipales Auditor\u00eda General de la Rep\u00fablica, 2022)<\/span><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-1d013b1f\" data-id=\"1d013b1f\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;background_motion_fx_motion_fx_mouse&quot;:&quot;yes&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-740e289b elementor-widget elementor-widget-text-editor\" data-id=\"740e289b\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<h3 style=\"text-align: center;\"><span style=\"color: #ffffff;\">Responsables de Rendir Cuenta<\/span><\/h3>\n<p style=\"text-align: left;\"><span style=\"color: #ffffff;\">Todos los funcionarios P\u00fablicos y particulares que administren o manejen fondos, bienes o recursos P\u00fablicos.<\/span><\/p>\n<p style=\"text-align: right;\"><span style=\"color: #ffffff;\">(Contralor\u00eda General de la Rep\u00fablica, Contralor\u00edas Departamentales, Distritales y Municipales Auditor\u00eda General de la Rep\u00fablica, 2022)<\/span><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-4d53026 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4d53026\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-43b267c\" data-id=\"43b267c\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-6de74cc elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6de74cc\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-3314ea3\" data-id=\"3314ea3\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;background_motion_fx_motion_fx_mouse&quot;:&quot;yes&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-0f244ea elementor-widget elementor-widget-text-editor\" data-id=\"0f244ea\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<h3 style=\"text-align: center;\"><span style=\"color: #ffffff;\">Riesgo<\/span><\/h3>\n<p style=\"text-align: left;\"><span style=\"color: #ffffff;\">Es la posibilidad de que un evento no deseado pueda suceder y que tenga un impacto negativo en los objetivos. Es medido en t\u00e9rminos de consecuencias y probabilidad. Es tambi\u00e9n una fuente de da\u00f1o potencial o una situaci\u00f3n con potencial para causar p\u00e9rdidas.<\/span><\/p>\n<p style=\"text-align: right;\"><span style=\"color: #ffffff;\">(Contralor\u00eda General de la Rep\u00fablica, Contralor\u00edas Departamentales, Distritales y Municipales Auditor\u00eda General de la Rep\u00fablica, 2022)<\/span><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-550442d\" data-id=\"550442d\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;background_motion_fx_motion_fx_mouse&quot;:&quot;yes&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-e2cfcb7 elementor-widget elementor-widget-text-editor\" data-id=\"e2cfcb7\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<h3 style=\"text-align: center;\"><span style=\"color: #ffffff;\">Riesgo combinado<\/span><\/h3>\n<p style=\"text-align: left;\"><span style=\"color: #ffffff;\">Riesgo obtenido en la fase de planeaci\u00f3n, al confrontar la calificaci\u00f3n del riesgo inherente del proceso o criterio de auditor\u00eda evaluado, con la calificaci\u00f3n del dise\u00f1o de los controles.<\/span><\/p>\n<p style=\"text-align: right;\"><span style=\"color: #ffffff;\">(Contralor\u00eda General de la Republica, Contralor\u00edas Departamentales, Distritales y Municipales Auditor\u00eda General de la Rep\u00fablica, 2022)<\/span><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-c8f1a6f\" data-id=\"c8f1a6f\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;background_motion_fx_motion_fx_mouse&quot;:&quot;yes&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-03043a5 elementor-widget elementor-widget-text-editor\" data-id=\"03043a5\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<h3 style=\"text-align: center;\"><span style=\"color: #ffffff;\">Riesgo de Auditor\u00eda<\/span><\/h3>\n<p style=\"text-align: left;\"><span style=\"color: #ffffff;\">Riesgo que el auditor exprese una opini\u00f3n de auditor\u00eda inapropiada cuando los estados financieros est\u00e9n representados en una forma err\u00f3nea de importancia relativa. Desde el punto de vista de la auditor\u00eda de gesti\u00f3n es el riesgo que el concepto emitido por el equipo auditor, con base en los resultados de la auditor\u00eda, contenga errores y omisiones significativas.<\/span><\/p>\n<p style=\"text-align: right;\"><span style=\"color: #ffffff;\">(Contralor\u00eda General de la Rep\u00fablica, Contralor\u00edas Departamentales, Distritales y Municipales Auditor\u00eda General de la Rep\u00fablica, 2022)<\/span><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-515d7df elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"515d7df\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-dee7cd6\" data-id=\"dee7cd6\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;background_motion_fx_motion_fx_mouse&quot;:&quot;yes&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-42a9359 elementor-widget elementor-widget-text-editor\" data-id=\"42a9359\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<h3 style=\"text-align: center;\"><span style=\"color: #ffffff;\">Riesgo de Control<\/span><\/h3>\n<p style=\"text-align: left;\"><span style=\"color: #ffffff;\">Es el riesgo de que no se prevenga o detecte y se corrija oportunamente, por el control interno de la entidad, una representaci\u00f3n err\u00f3nea que pudiera ocurrir en una aseveraci\u00f3n, y que pudiera ser de importancia relativa, en forma individual o en agregado con otras representaciones err\u00f3neas. Significa que, aunque existan los controles, pueden ser vulnerables, por lo que existir\u00e1 alguna posibilidad que se presenten errores o irregularidades.<\/span><\/p>\n<p style=\"text-align: right;\"><span style=\"color: #ffffff;\">(Contralor\u00eda General de la Rep\u00fablica, Contralor\u00edas Departamentales, Distritales y Municipales Auditor\u00eda General de la Rep\u00fablica, 2022)<\/span><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-0611df3\" data-id=\"0611df3\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;background_motion_fx_motion_fx_mouse&quot;:&quot;yes&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-283e64d elementor-widget elementor-widget-text-editor\" data-id=\"283e64d\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<h3 style=\"text-align: center;\"><span style=\"color: #ffffff;\">Riesgo de Corrupci\u00f3n<\/span><\/h3>\n<p style=\"text-align: left;\"><span style=\"color: #ffffff;\">Se define como la posibilidad de que, por acci\u00f3n u omisi\u00f3n, se use el poder para desviar la gesti\u00f3n de lo p\u00fablico hacia un beneficio privado. (DAFP\u2013Gu\u00eda de Riesgos).<\/span><\/p>\n<p style=\"text-align: right;\"><span style=\"color: #ffffff;\">(Contralor\u00eda General de la Republica, Contralor\u00edas Departamentales, Distritales y Municipales Auditor\u00eda General de la Rep\u00fablica, 2022)<\/span><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-fdb719a\" data-id=\"fdb719a\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;background_motion_fx_motion_fx_mouse&quot;:&quot;yes&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-88c64cb elementor-widget elementor-widget-text-editor\" data-id=\"88c64cb\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<h3 style=\"text-align: center;\"><span style=\"color: #ffffff;\">Riesgo de Detecci\u00f3n<\/span><\/h3>\n<p style=\"text-align: left;\"><span style=\"color: #ffffff;\">Es el riesgo de que los procedimientos del auditor no detecten una representaci\u00f3n err\u00f3nea que exista en una aseveraci\u00f3n que pudiera ser de importancia relativa, individualmente o en agregado con otras representaciones err\u00f3neas. Desde el punto de vista de la auditor\u00eda de gesti\u00f3n es el riesgo que los errores no identificados por los controles internos tampoco sean reconocidos por el auditor.<\/span><\/p>\n<p style=\"text-align: right;\"><span style=\"color: #ffffff;\">(Contralor\u00eda General de la Rep\u00fablica, Contralor\u00edas Departamentales, Distritales y Municipales Auditor\u00eda General de la Rep\u00fablica, 2022)<\/span><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-fa90897 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"fa90897\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-1e71807\" data-id=\"1e71807\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;background_motion_fx_motion_fx_mouse&quot;:&quot;yes&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-089db5d elementor-widget elementor-widget-text-editor\" data-id=\"089db5d\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<h3 style=\"text-align: center;\"><span style=\"color: #ffffff;\">Riesgo de Fraude<\/span><\/h3>\n<p style=\"text-align: left;\"><span style=\"color: #ffffff;\">Corresponde al riesgo de existencia de eventos que conlleven a la materializaci\u00f3n de un fraude, sea por la oportunidad para cometerlo o por la existencia de incentivos y presiones a los que est\u00e9n expuestos los servidores p\u00fablicos o particulares que manejen recursos p\u00fablicos que puedan llevarlos a cometer fraude.<\/span><\/p>\n<p style=\"text-align: right;\"><span style=\"color: #ffffff;\">(Contralor\u00eda General de la Rep\u00fablica, Contralor\u00edas Departamentales, Distritales y Municipales Auditor\u00eda General de la Rep\u00fablica, 2022)<\/span><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-11ad700\" data-id=\"11ad700\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;background_motion_fx_motion_fx_mouse&quot;:&quot;yes&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-cb1035a elementor-widget elementor-widget-text-editor\" data-id=\"cb1035a\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<h3 style=\"text-align: center;\"><span style=\"color: #ffffff;\">Riesgo Fiscal<\/span><\/h3>\n<p style=\"text-align: left;\"><span style=\"color: #ffffff;\">Se define como la exposici\u00f3n a da\u00f1o o detrimento patrimonial al erario p\u00fablico por el manejo inadecuado de los recursos y bienes p\u00fablicos, que le fueron asignados a los funcionarios de las entidades p\u00fablicas y particulares para su administraci\u00f3n y custodia en cumplimiento de los fines del Estado. (DAFP\u2013Gu\u00eda de Riesgos).<\/span><\/p>\n<p style=\"text-align: right;\"><span style=\"color: #ffffff;\">(Contralor\u00eda General de la Republica, Contralor\u00edas Departamentales, Distritales y Municipales Auditor\u00eda General de la Rep\u00fablica, 2022)<\/span><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-2bd4ede\" data-id=\"2bd4ede\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;background_motion_fx_motion_fx_mouse&quot;:&quot;yes&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-0aa107d elementor-widget elementor-widget-text-editor\" data-id=\"0aa107d\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<h3 style=\"text-align: center;\"><span style=\"color: #ffffff;\">Riesgo de Gesti\u00f3n<\/span><\/h3>\n<p style=\"text-align: left;\"><span style=\"color: #ffffff;\">Posibilidad de que suceda alg\u00fan evento que tendr\u00e1 un impacto sobre el cumplimiento de los objetivos. Se expresa en t\u00e9rminos de probabilidad y consecuencias (DAFP \u2013 Gu\u00eda de Riesgos).<\/span><\/p>\n<p style=\"text-align: right;\"><span style=\"color: #ffffff;\">(Contralor\u00eda General de la Rep\u00fablica, Contralor\u00edas Departamentales, Distritales y Municipales Auditor\u00eda General de la Rep\u00fablica, 2022)<\/span><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-9209dde elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"9209dde\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-f384e46\" data-id=\"f384e46\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;background_motion_fx_motion_fx_mouse&quot;:&quot;yes&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-bc5251b elementor-widget elementor-widget-text-editor\" data-id=\"bc5251b\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<h3 style=\"text-align: center;\"><span style=\"color: #ffffff;\">Riesgo Inherente<\/span><\/h3>\n<p style=\"text-align: left;\"><span style=\"color: #ffffff;\">Riesgo asociado a la naturaleza de una entidad y a las actividades que desarrolla, debe ser conocido por el auditor al practicar su examen, lo cual lo lleva a considerar la forma como la organizaci\u00f3n opera y las dificultades a las que est\u00e1 expuesta. La identificaci\u00f3n de este riesgo debe enfocarse en el contexto de la administraci\u00f3n del recurso p\u00fablico, para prevenir la p\u00e9rdida o detrimento patrimonial del mismo (Riesgo Fiscal).<\/span><\/p>\n<p style=\"text-align: right;\"><span style=\"color: #ffffff;\">(Contralor\u00eda General de la Rep\u00fablica, Contralor\u00edas Departamentales, Distritales y Municipales Auditor\u00eda General de la Rep\u00fablica, 2022)<\/span><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-bf96bbe\" data-id=\"bf96bbe\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;background_motion_fx_motion_fx_mouse&quot;:&quot;yes&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3e70287 elementor-widget elementor-widget-text-editor\" data-id=\"3e70287\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<h3 style=\"text-align: center;\"><span style=\"color: #ffffff;\">Riesgo Residual<\/span><\/h3>\n<p style=\"text-align: left;\"><span style=\"color: #ffffff;\">Corresponde al nivel de riesgo restante al que est\u00e1 expuesta una entidad una vez ha tomado las medidas de control necesarias para mitigar los riesgos identificados y que el sujeto de control asume para su administraci\u00f3n y mitigaci\u00f3n. (DAFP\u2013Gu\u00eda de Riesgos).<\/span><\/p>\n<p style=\"text-align: right;\"><span style=\"color: #ffffff;\">(Contralor\u00eda General de la Republica, Contralor\u00edas Departamentales, Distritales y Municipales Auditor\u00eda General de la Rep\u00fablica, 2022)<\/span><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-584e65b\" data-id=\"584e65b\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;background_motion_fx_motion_fx_mouse&quot;:&quot;yes&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-e3c6370 elementor-widget elementor-widget-text-editor\" data-id=\"e3c6370\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<h3 style=\"text-align: center;\"><span style=\"color: #ffffff;\">Riesgo significativo<\/span><\/h3>\n<p style=\"text-align: left;\"><span style=\"color: #ffffff;\">Riesgo que resulta de condiciones, eventos, circunstancias o acciones que pueden afectar de manera importante a los resultados de la gesti\u00f3n realizada por una entidad y que afectar\u00e1 los estados contables, sin la consideraci\u00f3n de controles internos relacionados. Los riesgos significativos son definidos como aquellos riesgos inherentes con una probabilidad m\u00e1s alta de ocurrencia y una magnitud m\u00e1s alta del efecto si ocurrieran. Todo riesgo de fraude es significativo.<\/span><\/p>\n<p style=\"text-align: right;\"><span style=\"color: #ffffff;\">(Contralor\u00eda General de la Rep\u00fablica, Contralor\u00edas Departamentales, Distritales y Municipales Auditor\u00eda General de la Rep\u00fablica, 2022)<\/span><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t\t<\/div>\n\t\t<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-68319\" class=\"elementor-tab-title\" data-tab=\"19\" role=\"tab\" aria-controls=\"elementor-tab-content-68319\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><i class=\"fas fa-plus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><i class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" href=\"\">S<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-68319\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"19\" role=\"tabpanel\" aria-labelledby=\"elementor-tab-title-68319\"><p>\t\t<div data-elementor-type=\"section\" data-elementor-id=\"10589\" class=\"elementor elementor-10589\">\n\t\t\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-30cbc34 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"30cbc34\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-97f73bf\" data-id=\"97f73bf\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-fdbcaab elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"fdbcaab\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-164350f\" data-id=\"164350f\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;background_motion_fx_motion_fx_mouse&quot;:&quot;yes&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5b873d6 elementor-widget elementor-widget-text-editor\" data-id=\"5b873d6\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<h3 style=\"text-align: center;\"><span style=\"color: #ffffff;\">Sector P\u00fablico<\/span><\/h3>\n<p style=\"text-align: left;\"><span style=\"color: #ffffff;\">Segmento de la econom\u00eda que incluye todos los niveles de la administraci\u00f3n p\u00fablica.<\/span><\/p>\n<p style=\"text-align: right;\"><span style=\"color: #ffffff;\">(Contralor\u00eda General de la Rep\u00fablica, Contralor\u00edas Departamentales, Distritales y Municipales Auditor\u00eda General de la Rep\u00fablica, 2022)<\/span><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-97cd71b\" data-id=\"97cd71b\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;background_motion_fx_motion_fx_mouse&quot;:&quot;yes&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3a6df9e elementor-widget elementor-widget-text-editor\" data-id=\"3a6df9e\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<h3 style=\"text-align: center;\"><span style=\"color: #ffffff;\">Servidor P\u00fablico<\/span><\/h3>\n<p style=\"text-align: left;\"><span style=\"color: #ffffff;\">Persona natural vinculada a un organismo P\u00fablico por un procedimiento electoral, reglamentario o contractual, en cargos previamente creados, para el ejercicio de funciones y deberes se\u00f1alados por autoridad competente relacionados con los fines y las actividades del Estado.<\/span><\/p>\n<p style=\"text-align: right;\"><span style=\"color: #ffffff;\">(Contralor\u00eda General de la Republica, Contralor\u00edas Departamentales, Distritales y Municipales Auditor\u00eda General de la Rep\u00fablica, 2022)<\/span><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-553329f\" data-id=\"553329f\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;background_motion_fx_motion_fx_mouse&quot;:&quot;yes&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-eeef4f0 elementor-widget elementor-widget-text-editor\" data-id=\"eeef4f0\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<h3 style=\"text-align: center;\"><span style=\"color: #ffffff;\">Sujeto de control<\/span><\/h3>\n<p style=\"text-align: left;\"><span style=\"color: #ffffff;\">Entidad o persona que por el manejo de recursos p\u00fablicos es objeto de fiscalizaci\u00f3n y responsable de Rendir Cuenta o informes sobre los resultados de su gesti\u00f3n a la Contralor\u00eda Territorial.<\/span><\/p>\n<p style=\"text-align: right;\"><span style=\"color: #ffffff;\">(Contralor\u00eda General de la Rep\u00fablica, Contralor\u00edas Departamentales, Distritales y Municipales Auditor\u00eda General de la Rep\u00fablica, 2022)<\/span><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-158ea46 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"158ea46\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-ce67fa2\" data-id=\"ce67fa2\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-2cbc25e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2cbc25e\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-1df9a3f\" data-id=\"1df9a3f\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;background_motion_fx_motion_fx_mouse&quot;:&quot;yes&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-66c89ca elementor-widget elementor-widget-text-editor\" data-id=\"66c89ca\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<h3 style=\"text-align: center;\"><span style=\"color: #ffffff;\">Sujeto de vigilancia y control<\/span><\/h3>\n<p style=\"text-align: left;\"><span style=\"color: #ffffff;\">Son sujetos de vigilancia y control fiscal los \u00f3rganos que integran las ramas del poder p\u00fablico, los \u00f3rganos aut\u00f3nomos e independientes, los de control y electorales, los organismos creados por la Constituci\u00f3n Pol\u00edtica y la ley que tienen r\u00e9gimen especial, el Banco de la Rep\u00fablica, y las dem\u00e1s entidades p\u00fablicas en todos los niveles administrativos, los particulares, las personas jur\u00eddicas y cualquier otro tipo de organizaci\u00f3n o sociedad que a cualquier t\u00edtulo recauden, administren, manejen, dispongan o inviertan fondos, recursos del Estado y\/o bienes o recursos p\u00fablicos en lo relacionado con \u00e9stos.<\/span><\/p>\n<p style=\"text-align: right;\"><span style=\"color: #ffffff;\">(Contralor\u00eda General de la Rep\u00fablica, Contralor\u00edas Departamentales, Distritales y Municipales Auditor\u00eda General de la Rep\u00fablica, 2022)<\/span><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-74052a1\" data-id=\"74052a1\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;background_motion_fx_motion_fx_mouse&quot;:&quot;yes&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-69c202f elementor-widget elementor-widget-text-editor\" data-id=\"69c202f\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<h3 style=\"text-align: center;\"><span style=\"color: #ffffff;\">Supervisi\u00f3n<\/span><\/h3>\n<p style=\"text-align: left;\"><span style=\"color: #ffffff;\">Actividad que se realiza durante el proceso de auditor\u00eda por parte del jefe del equipo de trabajo con el fin de revisar y orientar las labores ejecutadas y los criterios aplicados por los miembros del grupo.<\/span><\/p>\n<p style=\"text-align: right;\"><span style=\"color: #ffffff;\">(Contralor\u00eda General de la Republica, Contralor\u00edas Departamentales, Distritales y Municipales Auditor\u00eda General de la Rep\u00fablica, 2022)<\/span><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-f1a3b7d\" data-id=\"f1a3b7d\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;background_motion_fx_motion_fx_mouse&quot;:&quot;yes&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-467febb elementor-widget elementor-widget-text-editor\" data-id=\"467febb\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t\t<\/div>\n\t\t<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-68320\" class=\"elementor-tab-title\" data-tab=\"20\" role=\"tab\" aria-controls=\"elementor-tab-content-68320\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><i class=\"fas fa-plus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><i class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" href=\"\">T<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-68320\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"20\" role=\"tabpanel\" aria-labelledby=\"elementor-tab-title-68320\"><p><\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-68321\" class=\"elementor-tab-title\" data-tab=\"21\" role=\"tab\" aria-controls=\"elementor-tab-content-68321\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><i class=\"fas fa-plus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><i class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" href=\"\">U<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-68321\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"21\" role=\"tabpanel\" aria-labelledby=\"elementor-tab-title-68321\"><p><\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-68322\" class=\"elementor-tab-title\" data-tab=\"22\" role=\"tab\" aria-controls=\"elementor-tab-content-68322\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><i class=\"fas fa-plus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><i class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" href=\"\">V<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-68322\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"22\" role=\"tabpanel\" aria-labelledby=\"elementor-tab-title-68322\"><p><\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-68323\" class=\"elementor-tab-title\" data-tab=\"23\" role=\"tab\" aria-controls=\"elementor-tab-content-68323\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><i class=\"fas fa-plus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><i class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" href=\"\">W<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-68323\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"23\" role=\"tabpanel\" aria-labelledby=\"elementor-tab-title-68323\"><p><\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-68324\" class=\"elementor-tab-title\" data-tab=\"24\" role=\"tab\" aria-controls=\"elementor-tab-content-68324\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><i class=\"fas fa-plus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><i class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" href=\"\">X<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-68324\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"24\" role=\"tabpanel\" aria-labelledby=\"elementor-tab-title-68324\"><p><\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-68325\" class=\"elementor-tab-title\" data-tab=\"25\" role=\"tab\" aria-controls=\"elementor-tab-content-68325\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><i class=\"fas fa-plus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><i class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" href=\"\">Y<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-68325\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"25\" role=\"tabpanel\" aria-labelledby=\"elementor-tab-title-68325\"><p><\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-68326\" class=\"elementor-tab-title\" data-tab=\"26\" role=\"tab\" aria-controls=\"elementor-tab-content-68326\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><i class=\"fas fa-plus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><i class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" href=\"\">Z<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-68326\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"26\" role=\"tabpanel\" aria-labelledby=\"elementor-tab-title-68326\"><p><\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-252f90c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"252f90c\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-3ae2ab4\" data-id=\"3ae2ab4\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ef6077e elementor-widget elementor-widget-image\" data-id=\"ef6077e\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.8.0 - 30-10-2022 *\/\n.elementor-widget-image{text-align:center}.elementor-widget-image a{display:inline-block}.elementor-widget-image a img[src$=\".svg\"]{width:48px}.elementor-widget-image img{vertical-align:middle;display:inline-block}<\/style>\t\t\t\t\t\t\t\t\t\t\t\t<img width=\"800\" height=\"15\" src=\"https:\/\/observatoriofiscal.contraloriadeantioquia.com\/wp-content\/uploads\/2022\/10\/barh.png\" class=\"attachment-large size-large\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/observatoriofiscal.contraloriadeantioquia.com\/wp-content\/uploads\/2022\/10\/barh.png 990w, https:\/\/observatoriofiscal.contraloriadeantioquia.com\/wp-content\/uploads\/2022\/10\/barh-300x6.png 300w, https:\/\/observatoriofiscal.contraloriadeantioquia.com\/wp-content\/uploads\/2022\/10\/barh-768x15.png 768w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1822c99 elementor-widget elementor-widget-heading\" data-id=\"1822c99\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.8.0 - 30-10-2022 *\/\n.elementor-heading-title{padding:0;margin:0;line-height:1}.elementor-widget-heading .elementor-heading-title[class*=elementor-size-]>a{color:inherit;font-size:inherit;line-height:inherit}.elementor-widget-heading .elementor-heading-title.elementor-size-small{font-size:15px}.elementor-widget-heading .elementor-heading-title.elementor-size-medium{font-size:19px}.elementor-widget-heading .elementor-heading-title.elementor-size-large{font-size:29px}.elementor-widget-heading .elementor-heading-title.elementor-size-xl{font-size:39px}.elementor-widget-heading .elementor-heading-title.elementor-size-xxl{font-size:59px}<\/style><h1 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class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-c96bfdb elementor-widget elementor-widget-heading\" data-id=\"c96bfdb\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\"><h2 data-elementor-setting-key=\"title\" data-pen-placeholder=\"Teclea aqu\u00ed...\" style=\"font-family: &quot;Encode Sans Expanded&quot;, sans-serif; font-weight: 600; color: rgb(0, 153, 51); -webkit-text-stroke-color: rgb(0, 0, 0); stroke-width: 0px; stroke: rgb(0, 0, 0); text-align: center;\">Enlaces de inter\u00e9s general<\/h2><\/h1>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-c7f6cf5 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c7f6cf5\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-62f56a0\" data-id=\"62f56a0\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5ad0b9f elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"5ad0b9f\" data-element_type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section 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href=\"https:\/\/www.procuraduria.gov.co\/Pages\/Inicio.aspx\">\t\t<div class=\"elementor-carousel-image\" style=\"background-image: url(https:\/\/observatoriofiscal.contraloriadeantioquia.com\/wp-content\/uploads\/2022\/11\/LOGO-PEQ-PROCURADURIA.png)\">\n\n\t\t\t\n\t\t\t\t\t<\/div>\n\t\t<\/a>\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"swiper-slide\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.auditoria.gov.co\/\">\t\t<div class=\"elementor-carousel-image\" style=\"background-image: url(https:\/\/observatoriofiscal.contraloriadeantioquia.com\/wp-content\/uploads\/2022\/11\/LOGO-PEQ-AGR.png)\">\n\n\t\t\t\n\t\t\t\t\t<\/div>\n\t\t<\/a>\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"swiper-slide\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.fiscalia.gov.co\/colombia\/\">\t\t<div class=\"elementor-carousel-image\" style=\"background-image: url(https:\/\/observatoriofiscal.contraloriadeantioquia.com\/wp-content\/uploads\/2022\/11\/LOGO-PEQ-FISCALIA.png)\">\n\n\t\t\t\n\t\t\t\t\t<\/div>\n\t\t<\/a>\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"swiper-pagination\"><\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-swiper-button elementor-swiper-button-prev\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"eicon-chevron-left\"><\/i>\t\t\t\t\t\t\t<span class=\"elementor-screen-only\">Previous<\/span>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"elementor-swiper-button elementor-swiper-button-next\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"eicon-chevron-right\"><\/i>\t\t\t\t\t\t\t<span class=\"elementor-screen-only\">Next<\/span>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>A Acci\u00f3n Correctiva Actividad(es) desplegada(s) por el sujeto de control fiscal para subsanar la observaci\u00f3n y\/o Hallazgos determinado por la Contralor\u00eda Territorial. (Contralor\u00eda General de la Rep\u00fablica, Contralor\u00edas Departamentales, Distritales y Municipales Auditor\u00eda General de la Rep\u00fablica, 2022) Acci\u00f3n Preventiva Acciones tomadas para eliminar las causas de observaciones y\/o hallazgos para prevenir su ocurrencia. (Contralor\u00eda [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"om_disable_all_campaigns":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"_uf_show_specific_survey":0,"_uf_disable_surveys":false},"_links":{"self":[{"href":"https:\/\/observatoriofiscal.contraloriadeantioquia.com\/index.php\/wp-json\/wp\/v2\/pages\/3842"}],"collection":[{"href":"https:\/\/observatoriofiscal.contraloriadeantioquia.com\/index.php\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/observatoriofiscal.contraloriadeantioquia.com\/index.php\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/observatoriofiscal.contraloriadeantioquia.com\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/observatoriofiscal.contraloriadeantioquia.com\/index.php\/wp-json\/wp\/v2\/comments?post=3842"}],"version-history":[{"count":173,"href":"https:\/\/observatoriofiscal.contraloriadeantioquia.com\/index.php\/wp-json\/wp\/v2\/pages\/3842\/revisions"}],"predecessor-version":[{"id":21297,"href":"https:\/\/observatoriofiscal.contraloriadeantioquia.com\/index.php\/wp-json\/wp\/v2\/pages\/3842\/revisions\/21297"}],"wp:attachment":[{"href":"https:\/\/observatoriofiscal.contraloriadeantioquia.com\/index.php\/wp-json\/wp\/v2\/media?parent=3842"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}