Transparencia y Responsabilidad en el Sector Público: Un Análisis de las Prácticas de Auditoría Gubernamental en Ecuador

Resumen

The article analyzes the effectiveness of government audits in Ecuador in promoting transparency and accountability in public management. Recent audits have revealed various irregularities and deficiencies in sectors such as education and health, resulting in the implementation of corrective measures. However, challenges remain, such as political influence, lack of resources and training, and limited implementation of recommendations. Compared to international standards, Ecuador shows lower effectiveness on several key indicators. To improve, it is suggested to adopt a risk-based audit approach, strengthen the independence of the Comptroller's Office, implement advanced technologies, and improve the continuous training of auditors. These steps could align Ecuadorian practices with international best practices, increasing the efficiency and credibility of audits