{"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":"2026-07-14T23:27:00","modified_gmt":"2026-07-15T03:27:00","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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Q2 2026<\/h1>\n <\/div>\n
\n Auditor\u00edas financieras y mecanismos para una buena gobernanza: estudios de casos por pa\u00edses <\/div>\n
\n Las auditor\u00edas financieras y los mecanismos de supervisi\u00f3n s\u00f3lidos contribuyen a la buena gobernanza, la transparencia y la confianza en la gesti\u00f3n de los fondos p\u00fablicos. En todo el mundo, las entidades fiscalizadoras superiores han utilizado pr\u00e1cticas de auditor\u00eda innovadoras, enfoques estrat\u00e9gicos, auditor\u00edas basadas en la tecnolog\u00eda y la participaci\u00f3n ciudadana como herramientas esenciales para mejorar la rendici\u00f3n de cuentas y salvaguardar los recursos p\u00fablicos. <\/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 En defensa de la responsabilidad fiscal: la EFS de Filipinas lidera la supervisi\u00f3n de la deuda p\u00fablica mundial y se convierte en pionera de la Auditor\u00eda Participativa Ciudadana\u00a0 <\/div>\n
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Una supervisi\u00f3n rigurosa de las finanzas p\u00fablicas es indispensable para la buena gobernanza. La auditor\u00eda financiera, la auditor\u00eda de la deuda p\u00fablica y los mecanismos centrados en los ciudadanos desempe\u00f1an un papel esencial a la hora de asegurar la rendici\u00f3n de cuentas sobre los fondos p\u00fablicos y salvaguardar la integridad fiscal. Filipinas representa un ejemplo muy convincente de c\u00f3mo una Entidad Fiscalizadora Superior (EFS) puede asumir el liderazgo a escala mundial, impulsando como pionera una importante iniciativa de reforma de la auditor\u00eda y avanzando en la colaboraci\u00f3n para el fortalecimiento de la supervisi\u00f3n de la deuda p\u00fablica. Las actividades de la Comisi\u00f3n de Auditor\u00eda (COA) filipina en torno a la Auditor\u00eda Participativa Ciudadana (Citizen Participatory Audit; CPA) y en el marco de su presidencia del Grupo de Trabajo sobre Deuda P\u00fablica (WGPD) de la INTOSAI dejan patente su compromiso con la transparencia, la rendici\u00f3n de cuentas y la reforma del sector p\u00fablico.<\/p>\n <\/div>\n

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\n Cordoba <\/div>\n
\n Philippines <\/div>\n
\n ASOSAI <\/div>\n <\/div>\n <\/div>\n <\/a>\n<\/div>\n
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\n \"\" <\/div>\n
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\n Revisi\u00f3n de los gastos del Programa nacional de vivienda \u2018Mi Casa, Mi Vida\u2019 (PMCMV) de Brasil: lecciones aprendidas para garantizar la rendici\u00f3n de cuentas en la asignaci\u00f3n y el gasto de fondos p\u00fablicos <\/div>\n
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Aunque la auditor\u00eda financiera de los gastos p\u00fablicos es la piedra angular de la rendici\u00f3n de cuentas gubernamental, hay una dimensi\u00f3n cr\u00edtica de las finanzas p\u00fablicas que a menudo escapa a un escrutinio equivalente: las p\u00e9rdidas de ingresos por gastos tributarios. En 2023-2024, la Entidad Fiscalizadora Superior de Brasil (EFS de Brasil) llev\u00f3 a cabo una auditor\u00eda de los beneficios fiscales federales que revel\u00f3 importantes debilidades de gobernanza y riesgos para la sostenibilidad fiscal.<\/p>\n <\/div>\n

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\n Farias <\/div>\n
\n Brazil <\/div>\n
\n OLACEFS <\/div>\n <\/div>\n <\/div>\n <\/a>\n<\/div>\n
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\n Auditor\u00eda de la informaci\u00f3n financiera a revelar: mejores pr\u00e1cticas e impacto en los informes por segmentos del sector p\u00fablico <\/div>\n
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La revelaci\u00f3n de los estados financieros se considera un aspecto importante para la mejora de la transparencia y la rendici\u00f3n de cuentas y, por tanto, para la lucha contra la corrupci\u00f3n. Las auditor\u00edas financieras que realizan las Entidades Fiscalizadoras Superiores (EFS) desempe\u00f1an un papel efectivo en la fiscalizaci\u00f3n de esta informaci\u00f3n revelada. En el presente art\u00edculo abordaremos la auditor\u00eda de la informaci\u00f3n a revelar en los informes por segmentos del sector p\u00fablico, presentando un estudio de caso sobre dicha informaci\u00f3n como elemento relevante a efectos de potenciar la transparencia y la rendici\u00f3n de cuentas.<\/p>\n <\/div>\n

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\n Accountability State Authority of Egypt- ASA <\/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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Adentro INTOSAI<\/div>\n
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\n \u00a1Ya est\u00e1 disponible el n\u00famero 13 del Bolet\u00edn de Innovaciones de EUROSAI, edici\u00f3n de verano de 2026! <\/div>\n
\n July 17, 2026 <\/div>\n <\/div>\n <\/a>\n<\/div>\n
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Noticias en Breve<\/div>\n
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\n Nombramiento de la Sra. Manal Mohamed Khairy como vicepresidenta de la Autoridad Estatal de Rendici\u00f3n de Cuentas (ASA) de la Rep\u00fablica \u00c1rabe de Egipto <\/div>\n
\n July 13, 2026 <\/div>\n <\/div>\n <\/a>\n<\/div>\n
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Adentro INTOSAI<\/div>\n
\n \"\" <\/div>\n
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\n Las EFS de Brasil y Portugal organizan una reuni\u00f3n internacional sobre enfoques consensuados y resoluci\u00f3n alternativa de conflictos <\/div>\n
\n June 17, 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 internal control<\/a>\n <\/div>\n
\n audit impact<\/a>\n <\/div>\n
\n compliance audit<\/a>\n <\/div>\n
\n social control<\/a>\n <\/div>\n
\n risk based approach<\/a>\n <\/div>\n
\n innovation<\/a>\n <\/div>\n
\n eca<\/a>\n <\/div>\n
\n olacefs<\/a>\n <\/div>\n
\n riodeclaration<\/a>\n <\/div>\n
\n Generalsekretariat<\/a>\n <\/div>\n
\n j\u00f3venes l\u00edderes de EFS<\/a>\n <\/div>\n
\n compromiso comunitario<\/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 \"INTOSAI \n
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\n Q1 2026- INCOSAI XXV <\/div>\n
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Vol. 53 N\u00ba 1<\/div>\n
Edici\u00f3n Especial INCOSAI XXV<\/div>\n <\/div>\n <\/div>\n <\/div>\n <\/a>\n<\/div>
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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> <\/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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<\/div>\n
\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:\/\/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:\/\/intosaijournal.org\/es\/\" \/>\n<meta property=\"og:site_name\" content=\"INTOSAI Journal\" \/>\n<meta property=\"article:modified_time\" content=\"2026-07-15T03:27:00+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:\/\/intosaijournal.org\/es\/\",\"url\":\"https:\/\/intosaijournal.org\/es\/\",\"name\":\"Inicio - 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