{"id":8513,"date":"2023-02-14T09:24:04","date_gmt":"2023-02-14T14:24:04","guid":{"rendered":"https:\/\/intosai.nclud.com\/?page_id=8513"},"modified":"2026-05-07T02:15:25","modified_gmt":"2026-05-07T06:15:25","slug":"home","status":"publish","type":"page","link":"https:\/\/intosaijournal.org\/es\/","title":{"rendered":"Inicio"},"content":{"rendered":"\n
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\n <\/span>Nuestra edici\u00f3n actual <\/div>\n
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Q1 2026- INCOSAI XXV<\/h1>\n <\/div>\n
\n Edici\u00f3n Especial INCOSAI XXV <\/div>\n
\n La auditor\u00eda digital y basada en la inteligencia artificial, la auditor\u00eda durante las crisis financieras para reforzar la resiliencia fiscal y una mayor rendici\u00f3n de cuentas del sector p\u00fablico fueron los temas clave del XXV Congreso de la INCOSAI, celebrado en Sharm El-Sheikh (Egipto). En \u00e9l se destacan los principales debates del Congreso sobre una cooperaci\u00f3n mundial m\u00e1s estrecha entre las Entidades Fiscalizadoras Superiores (EFS), a medida que estas se adaptan a unos retos de gobernanza cada vez m\u00e1s complejos y cambiantes. <\/div>\n
\n \n Ver Edici\u00f3n <\/a>\n \n Descargar PDF \n \n <\/svg>\n <\/a>\n <\/div>\n <\/div>\n <\/div>\n\n
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\n Historias destacadas <\/div>\n
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\n El XXV INCOSAI: una visi\u00f3n renovada de la auditor\u00eda para un mundo en r\u00e1pida transformaci\u00f3n <\/div>\n
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En la dilatada trayectoria de la Organizaci\u00f3n Internacional de las Entidades Fiscalizadoras Superiores (INTOSAI) y en su funci\u00f3n de marco unificador internacional en el que se consagra los valores profesionales de independencia e integridad, esta convocatoria del XXV INCOSAI represent\u00f3 un hito cualitativo en aras de la evoluci\u00f3n global de la auditor\u00eda del sector p\u00fablico. Supuso la reafirmaci\u00f3n de la capacidad de las Entidades Fiscalizadoras Superiores para seguir el ritmo de las aceleradas transformaciones que se est\u00e1n produciendo a escala mundial, particularmente en las esferas financiera y econ\u00f3mica.<\/p>\n <\/div>\n

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\n El-Faisal Youssef <\/div>\n
\n Egypt <\/div>\n
\n AFROSAI <\/div>\n <\/div>\n <\/div>\n <\/a>\n<\/div>\n
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\n \"\" <\/div>\n
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\n El papel de las Entidades Fiscalizadoras Superiores en la auditor\u00eda de las actividades gubernamentales y de los bancos centrales durante las crisis financieras y econ\u00f3micas <\/div>\n
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En el 25\u00ba Congreso Internacional de Entidades Fiscalizadoras Superiores (INCOSAI), los delegados pusieron el foco en un tema cr\u00edtico para las instituciones p\u00fablicas actuales: conocer y entender el papel que deber\u00edan desempe\u00f1ar las Entidades Fiscalizadoras Superiores (EFS) en materia de auditor\u00eda de los bancos centrales y las actividades gubernamentales durante crisis financieras y econ\u00f3micas.<\/p>\n <\/div>\n

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\n Du , INTOSAI Journal <\/div>\n
\n Canada <\/div>\n <\/div>\n <\/div>\n <\/a>\n<\/div>\n
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\n \"\" <\/div>\n
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\n El uso de las t\u00e9cnicas de Inteligencia Artificial en la auditor\u00eda <\/div>\n
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Durante el XXV INCOSAI, las deliberaciones se centraron, en particular, en la creciente relevancia de la Inteligencia Artificial (IA) para la conformaci\u00f3n del futuro de la auditor\u00eda del sector p\u00fablico. Delegados de Entidades Fiscalizadoras Superiores (EFS) de todo el mundo participaron en el examen de las oportunidades de un desarrollo tecnol\u00f3gico susceptible de tener unas implicaciones de enorme alcance para la rendici\u00f3n de cuentas, la gobernanza y la confianza p\u00fablica.<\/p>\n <\/div>\n

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\n Du , INTOSAI Journal <\/div>\n
\n Egypt <\/div>\n
\n AFROSAI <\/div>\n <\/div>\n <\/div>\n <\/a>\n<\/div> <\/div>\n <\/div>\n <\/div>\n <\/div>\n<\/section>\n\n\n
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\u00daltimas noticias<\/h2>\n \n Noticias <\/a>\n <\/div>\n
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Noticias en Breve<\/div>\n
\n \"\" <\/div>\n
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\n IMPACT 2026: Un llamamiento mundial para reimaginar la auditor\u00eda de gesti\u00f3n <\/div>\n
\n May 19, 2026 <\/div>\n <\/div>\n <\/a>\n<\/div>\n
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Adentro INTOSAI<\/div>\n
\n \"IAFP <\/div>\n
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\n Abiertas las solicitudes para el Programa Internacional de Becas de Auditor\u00eda (IAFP) 2027 de la GAO de EE.UU. <\/div>\n
\n May 14, 2026 <\/div>\n <\/div>\n <\/a>\n<\/div>\n
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Adentro INTOSAI<\/div>\n
\n \"PSC <\/div>\n
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\n El Comit\u00e9 de Normas Profesionales lanza el Concurso Internacional de la IFPP con Premios y Plazas de Inscripci\u00f3n Limitadas <\/div>\n
\n May 11, 2026 <\/div>\n <\/div>\n <\/a>\n<\/div> <\/div>\n\n
\n \n Noticias <\/a>\n <\/div>\n <\/div>\n <\/div>\n<\/section>\n\n\n
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\n Explore nuestro contenido <\/h3>\n
\n Explore nuestros art\u00edculos t\u00e9cnicos, destacados y noticias de toda la INTOSAI por temas. <\/div>\n <\/div>\n
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\n Competencias jurisdiccionales<\/a>\n <\/div>\n
\n control areas<\/a>\n <\/div>\n
\n pfac<\/a>\n <\/div>\n
\n Rechnungshof Aruba<\/a>\n <\/div>\n
\n INTOSAI P-50<\/a>\n <\/div>\n
\n UN-Frauen<\/a>\n <\/div>\n
\n big data<\/a>\n <\/div>\n
\n artificial intelligence<\/a>\n <\/div>\n
\n international cooperation<\/a>\n <\/div>\n
\n stakeholder engagement<\/a>\n <\/div>\n
\n new journal website<\/a>\n <\/div>\n
\n auditing in crisis<\/a>\n <\/div>\n <\/div>\n <\/div>\n <\/div>\n<\/section>\n\n\n
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Por si te lo perdiste<\/h2>\n \n Nuestros art\u00edculos <\/a>\n <\/div>\n
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\n \"\" \n
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\n Q4 2025 <\/div>\n
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Vol. 52 N\u00ba 4<\/div>\n
N\u00famero especial: Independencia de la Entidad Fiscalizadora Superior<\/div>\n <\/div>\n <\/div>\n <\/div>\n <\/a>\n<\/div>
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\n Q3 2025 <\/div>\n
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Vol. 52 N\u00ba 3<\/div>\n
El papel de las auditor\u00edas financieras y los mecanismos de control de los fondos p\u00fablicos<\/div>\n <\/div>\n <\/div>\n <\/div>\n <\/a>\n<\/div>
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\n Q2 2025 <\/div>\n
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Vol. 52 No. 2<\/div>\n
Auditor\u00eda de infraestructuras para la resiliencia y la innovaci\u00f3n<\/div>\n <\/div>\n <\/div>\n <\/div>\n <\/a>\n<\/div> <\/div>\n\n
\n \n Nuestros art\u00edculos <\/a>\n <\/div>\n <\/div>\n <\/div>\n<\/section>\n\n\n
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\n Sobre la revista <\/h2>\n
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Como publicaci\u00f3n oficial de la INTOSAI, la Revista Internacional de Auditor\u00eda Gubernamental (la Revista), se cre\u00f3 para apoyar la cooperaci\u00f3n, la colaboraci\u00f3n y la mejora continua de la comunicaci\u00f3n entre las EFS y la comunidad auditora en general. El objetivo de la Revista es promover el avance de los procedimientos y t\u00e9cnicas de auditor\u00eda gubernamental, as\u00ed como el intercambio de ideas y experiencias en el campo de la contabilidad p\u00fablica y el control financiero.<\/span><\/p>\n <\/div>\n \n Acerca de Nosotros <\/a>\n <\/div>\n\n

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\n \"\" <\/div>\n <\/div>\n <\/div>\n\n <\/div>\n<\/section>\n\n\n
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\n Env\u00edos <\/div>\n
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\n \u00bfQuieres aparecer en el Journal? <\/h3>\n <\/div>\n
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\n La IJGA pretende ayudar a las EFS a desarrollar sus capacidades poniendo de relieve experiencias, herramientas, orientaciones y mejores pr\u00e1cticas mutuamente beneficiosas. La Revista acepta continuamente colaboraciones para cada uno de sus n\u00fameros trimestrales, as\u00ed como para noticias. \r\n\r\n <\/div>\n \n Enviar un art\u00edculo <\/a>\n <\/div>\n <\/div>\n <\/div>\n <\/div>\n<\/section>","protected":false},"excerpt":{"rendered":"","protected":false},"author":5,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"footnotes":""},"coauthors":[3352],"class_list":["post-8513","page","type-page","status-publish","hentry"],"acf":[],"yoast_head":"\nInicio - INTOSAI Journal<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.intosaijournal.org\/es\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Inicio - INTOSAI Journal\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.intosaijournal.org\/es\/\" \/>\n<meta property=\"og:site_name\" content=\"INTOSAI Journal\" \/>\n<meta property=\"article:modified_time\" content=\"2026-05-07T06:15:25+00:00\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:site\" content=\"@intosaijournal\" \/>\n<meta name=\"twitter:label1\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"4 minutes\" \/>\n\t<meta name=\"twitter:label2\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data2\" content=\"Jessica Du\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.intosaijournal.org\/es\/\",\"url\":\"https:\/\/www.intosaijournal.org\/es\/\",\"name\":\"Inicio - 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