{"id":40092,"date":"2026-04-29T10:44:06","date_gmt":"2026-04-29T14:44:06","guid":{"rendered":"https:\/\/intosaijournal.org\/?post_type=journal-entry&#038;p=40092"},"modified":"2026-05-06T16:44:34","modified_gmt":"2026-05-06T20:44:34","slug":"dedicatoria-al-xxv-incosai","status":"publish","type":"journal-entry","link":"https:\/\/intosaijournal.org\/es\/journal-entry\/dedicatoria-al-xxv-incosai\/","title":{"rendered":"Dedicatoria al XXV INCOSAI"},"content":{"rendered":"\n<p>Autora: Jessica Du, editora y vicepresidenta de la Revista Internacional de Auditor\u00eda Gubernamental<\/p>\n\n\n\n<p>Este n\u00famero de la Revista est\u00e1 dedicado al XXV Congreso Internacional de Entidades Fiscalizadoras Superiores (INCOSAI), celebrado en Sharm El-Sheikh del 27 al 31 de octubre de 2025.  <\/p>\n\n\n\n<p>Desde los inicios de la Organizaci\u00f3n Internacional de Entidades Fiscalizadoras Superiores (INTOSAI), que reuni\u00f3 a 34 Entidades Fiscalizadoras Superiores (EFS) en la inauguraci\u00f3n del INCOSAI en Cuba en 1953, la INTOSAI ha seguido evolucionando para hacer frente a los retos actuales de la fiscalizaci\u00f3n p\u00fablica, al tiempo que ha contribuido a dar forma a la comunidad mundial de rendici\u00f3n de cuentas del futuro. La INTOSAI ha crecido hasta convertirse en una organizaci\u00f3n con 195 miembros de pleno derecho, 5 miembros asociados y 2 miembros afiliados. A lo largo de los a\u00f1os, la INTOSAI ha dado un giro estrat\u00e9gico para apoyar a las EFS en la promoci\u00f3n y aplicaci\u00f3n de la profesionalizaci\u00f3n, el desarrollo de capacidades, el intercambio de conocimientos, el desarrollo sostenible y la prospectiva.    <\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"683\" src=\"https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/04\/INCOSAI2025_154-1024x683.jpg\" alt=\"\" class=\"wp-image-40080\" srcset=\"https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/04\/INCOSAI2025_154-1024x683.jpg 1024w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/04\/INCOSAI2025_154-300x200.jpg 300w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/04\/INCOSAI2025_154-768x512.jpg 768w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/04\/INCOSAI2025_154-1536x1024.jpg 1536w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/04\/INCOSAI2025_154-660x440.jpg 660w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/04\/INCOSAI2025_154-1320x880.jpg 1320w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/04\/INCOSAI2025_154-193x128.jpg 193w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/04\/INCOSAI2025_154-310x206.jpg 310w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/04\/INCOSAI2025_154-467x310.jpg 467w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/04\/INCOSAI2025_154.jpg 1548w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><figcaption class=\"wp-element-caption\">Fuente: Revista Internacional de Auditor\u00eda Gubernamental<\/figcaption><\/figure>\n\n\n\n<p>Las experiencias de la comunidad de la INTOSAI en los \u00faltimos tres a\u00f1os se reflejan en los dos temas del INCOSAI, ya que las EFS se han reunido para reflexionar sobre las experiencias pasadas y mirar hacia el futuro. El debate del Tema I del INCOSAI sobre &#8220;El papel de las EFS en la fiscalizaci\u00f3n de las actividades de los bancos centrales y los gobiernos durante las crisis financieras y econ\u00f3micas&#8221; profundiz\u00f3 en c\u00f3mo las EFS desempe\u00f1an un papel vital a la hora de ayudar a garantizar que los bancos centrales y los gobiernos est\u00e9n preparados para las crisis financieras y econ\u00f3micas y respondan a ellas con transparencia y eficacia. Reflexionar sobre experiencias pasadas en crisis financieras, incluida la recesi\u00f3n de COVID-19, puede ayudar a reforzar las capacidades de las EFS para poder reaccionar y apoyar la buena gobernanza en los momentos de mayor necesidad. El debate del Tema II del INCOSAI sobre &#8220;El uso de t\u00e9cnicas de inteligencia artificial (IA) en la auditor\u00eda&#8221; examin\u00f3 c\u00f3mo las EFS pueden aprovechar la IA y los avances tecnol\u00f3gicos para las auditor\u00edas, crear una mayor eficiencia y mejorar el rendimiento de las EFS, reconociendo al mismo tiempo el papel fundamental del elemento humano en la auditor\u00eda.     <\/p>\n\n\n\n<p>Durante el XXV INCOSAI, la comunidad reflej\u00f3 fielmente el lema de la INTOSAI, &#8220;La experiencia mutua beneficia a todos&#8221;, ya que los l\u00edderes de las EFS intercambiaron ideas con entusiasmo, forjaron nuevas asociaciones y reforzaron las relaciones existentes. Mediante un amplio intercambio de ideas, lecciones aprendidas y perspectivas de futuro, la INTOSAI y sus EFS miembros han reforzado su capacidad colectiva para supervisar eficazmente las actividades gubernamentales y promover la transparencia y la buena gobernanza. Este esp\u00edritu de colaboraci\u00f3n subraya el valor duradero de la cooperaci\u00f3n en el avance de la rendici\u00f3n de cuentas en todo el mundo.  <\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"683\" src=\"https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/04\/INCOSAI2025_169-1024x683.jpg\" alt=\"\" class=\"wp-image-40094\" srcset=\"https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/04\/INCOSAI2025_169-1024x683.jpg 1024w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/04\/INCOSAI2025_169-300x200.jpg 300w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/04\/INCOSAI2025_169-768x512.jpg 768w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/04\/INCOSAI2025_169-1536x1024.jpg 1536w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/04\/INCOSAI2025_169-660x440.jpg 660w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/04\/INCOSAI2025_169-1320x880.jpg 1320w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/04\/INCOSAI2025_169-193x128.jpg 193w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/04\/INCOSAI2025_169-310x206.jpg 310w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/04\/INCOSAI2025_169-467x310.jpg 467w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/04\/INCOSAI2025_169.jpg 1620w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><figcaption class=\"wp-element-caption\">Fuente: Revista Internacional de Auditor\u00eda Gubernamental<\/figcaption><\/figure>\n\n\n\n<p>Agradecemos a la EFS de Egipto que haya acogido un acto atractivo, estimulante y que invita a la reflexi\u00f3n, y damos las gracias a todos los participantes en el XXV INCOSAI por participar en este hito de la INTOSAI.  <\/p>\n\n\n\n<p>Mira nuestro \u00e1lbum de fotos completo de INCOSAI XXV <a href=\"https:\/\/photos.app.goo.gl\/pFrPtPSQLq9FMAAz6\">aqu\u00ed<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Este n\u00famero de la Revista est\u00e1 dedicado al XXV Congreso Internacional de Entidades Fiscalizadoras Superiores (INCOSAI), celebrado en Sharm El-Sheikh del 27 al 31 de octubre de 2025.  <\/p>\n","protected":false},"author":7,"featured_media":40078,"template":"","meta":{"_acf_changed":false,"footnotes":""},"journal-categories":[1298,4428],"content-tags":[947,960,2679,2685],"country":[3555],"region":[],"section":[1344],"coauthors":[3330,3352],"class_list":["post-40092","journal-entry","type-journal-entry","status-publish","has-post-thumbnail","hentry","journal-categories-letter-from-the-journal-es","journal-categories-q1-2026","content-tags-artificial-intelligence-es","content-tags-auditing-in-crisis-es","content-tags-incosai-es-2","content-tags-incosai2025-es-2","country-united-states-of-america-es","section-letter-form-the-journal-es"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.1.1 - 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