{"version":"1.0","provider_name":"INTOSAI Journal","provider_url":"https:\/\/intosaijournal.org\/es\/","author_name":"Gilles Miller","author_url":"https:\/\/intosaijournal.org\/es\/author\/gilles-miller\/","title":"La norma INTOSAI-P 50 - INTOSAI Journal","type":"rich","width":600,"height":338,"html":"<blockquote class=\"wp-embedded-content\" data-secret=\"dNNJ9KiNCy\"><a href=\"https:\/\/intosaijournal.org\/es\/journal-entry\/la-norma-intosai-p-50\/\">La norma INTOSAI-P 50<\/a><\/blockquote><iframe sandbox=\"allow-scripts\" security=\"restricted\" src=\"https:\/\/intosaijournal.org\/es\/journal-entry\/la-norma-intosai-p-50\/embed\/#?secret=dNNJ9KiNCy\" width=\"600\" height=\"338\" title=\"&#8220;La norma INTOSAI-P 50&#8221; &#8212; INTOSAI Journal\" data-secret=\"dNNJ9KiNCy\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\" class=\"wp-embedded-content\"><\/iframe><script>\n\/*! This file is auto-generated *\/\n!function(d,l){\"use strict\";l.querySelector&&d.addEventListener&&\"undefined\"!=typeof URL&&(d.wp=d.wp||{},d.wp.receiveEmbedMessage||(d.wp.receiveEmbedMessage=function(e){var t=e.data;if((t||t.secret||t.message||t.value)&&!\/[^a-zA-Z0-9]\/.test(t.secret)){for(var s,r,n,a=l.querySelectorAll('iframe[data-secret=\"'+t.secret+'\"]'),o=l.querySelectorAll('blockquote[data-secret=\"'+t.secret+'\"]'),c=new RegExp(\"^https?:$\",\"i\"),i=0;i<o.length;i++)o[i].style.display=\"none\";for(i=0;i<a.length;i++)s=a[i],e.source===s.contentWindow&&(s.removeAttribute(\"style\"),\"height\"===t.message?(1e3<(r=parseInt(t.value,10))?r=1e3:~~r<200&&(r=200),s.height=r):\"link\"===t.message&&(r=new URL(s.getAttribute(\"src\")),n=new URL(t.value),c.test(n.protocol))&&n.host===r.host&&l.activeElement===s&&(d.top.location.href=t.value))}},d.addEventListener(\"message\",d.wp.receiveEmbedMessage,!1),l.addEventListener(\"DOMContentLoaded\",function(){for(var e,t,s=l.querySelectorAll(\"iframe.wp-embedded-content\"),r=0;r<s.length;r++)(t=(e=s[r]).getAttribute(\"data-secret\"))||(t=Math.random().toString(36).substring(2,12),e.src+=\"#?secret=\"+t,e.setAttribute(\"data-secret\",t)),e.contentWindow.postMessage({message:\"ready\",secret:t},\"*\")},!1)))}(window,document);\n\/\/# sourceURL=https:\/\/intosaijournal.org\/wp-includes\/js\/wp-embed.min.js\n<\/script>\n","thumbnail_url":"https:\/\/www.intosaijournal.org\/wp-content\/uploads\/2024\/04\/20240220-Miller-Gilles-08-Large.jpeg","thumbnail_width":1280,"thumbnail_height":854,"description":"Los Principios Fundamentales de la INTOSAI figuran en la c\u00faspide de los pronunciamientos profesionales de la INTOSAI, inmediatamente despu\u00e9s de las Declaraciones de Lima y M\u00e9xico, que representan la \u201cCarta Magna\u201d del control externo de las finanzas p\u00fablicas y definen las condiciones para su funcionamiento independiente y eficaz. Hasta la fecha, en 2024, existen tres documentos al respecto: uno dedicado al valor y los beneficios que las EFS aportan a los ciudadanos (INTOSAI-P 12), otro a la transparencia y la rendici\u00f3n de cuentas (INTOSAI-P 20), y un tercero que establece los 12 principios que deben guiar la actuaci\u00f3n de las EFS con atribuciones jurisdiccionales en el ejercicio de sus funciones."}