Importance of the application of the fundamental principles of public sector audit at Higher Audit Entities

Abstract

The application of the fundamental principles of auditing of the public sector in the entities of superior control is of great importance for both the auditors of the entities of superior control, the audited entities and interested third parties, for which the International Organization of Supreme Audit Institutions ( INTOSAI) shows the relevance of adhering to regulations, and their easy adoption, adaptation and application. So that the entities of superior control perform their functions in an efficient and efficient way and thus point out the normative deviations that the audited entities infringe in the exercise of the public expense, not only in the operation, but in the total activity of the administration, of such so that the taxpayer can take corrective measures in each case and thus avoid recidivism. For the realization of this article we used the technique of documentary research which as the author says "The documentary research consists of an analysis of written information on a certain topic, with the purpose of establishing relationships, differences, stages, positions or status current knowledge about the subject under study. (Bernal, C.A. 2010: 111). and according to Casares Hernández, et al. (1995), documentary research
depends fundamentally on the information obtained or consulted in documents, understood as all material that can be used as a reference source, without altering its nature or meaning, which provide information or they bear witness to a reality or an event. (Bernal, C.A. 2010: 111). The International Organization of Supreme Audit Institutions (INTOSAI), globally, and the Latin American and Caribbean Organization of Supreme Audit Institutions (OLACEFS), regionally, are international organizations par excellence in matters of government audit, which today are a reference for the entities of superior control, with the due consideration of their mandates and legal regimes and contexts, can implement norms that contribute to the proper exercise of the government audit work. The motto of the International Organization of Supreme Audit Institutions (INTOSAI) Mutual experience benefits everyone", summarizes and justifies the relevance of intervening international initiatives.