{"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":"2026-10-26T01:13:39","modified_gmt":"2026-10-26T05:13:39","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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Q3 2026<\/h1>\n <\/div>\n
\n Innovaci\u00f3n en las auditor\u00edas de rendimiento: herramientas, t\u00e9cnicas y transformaci\u00f3n <\/div>\n
\n La auditor\u00eda de rendimiento est\u00e1 evolucionando, y en este n\u00famero se analiza c\u00f3mo. Desde el desarrollo de nuevas capacidades en materia de auditor\u00eda de rendimiento, pasando por el uso de nuevas herramientas y m\u00e9todos anal\u00edticos innovadores, hasta t\u00e9cnicas \u00fanicas basadas en datos, los auditores est\u00e1n encontrando formas m\u00e1s inteligentes de evaluar el rendimiento de los programas del sector p\u00fablico y de elaborar conclusiones que den lugar a un cambio real para las personas y las comunidades a las que dichos programas est\u00e1n destinados a servir. <\/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 Del misterio a la pr\u00e1ctica: de c\u00f3mo la Oficina Nacional de Auditor\u00eda de Suecia enfoca la IA en sus auditor\u00edas de rendimiento <\/div>\n
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Cuando en las Entidades Fiscalizadoras Superiores sale a colaci\u00f3n el tema de la Inteligencia Artificial (IA), se suele poner el foco en la tecnolog\u00eda. Los debates versan sobre modelos, infraestructura de datos, marcos de gobernanza y los potenciales de futuro. A menudo, el discurso en torno a la IA se envuelve en un cierto halo de misterio; sus aplicaciones pr\u00e1cticas tienden a confundirse con ideas m\u00e1s bien visionarias, como pueden ser los agentes aut\u00f3nomos o incluso la computaci\u00f3n cu\u00e1ntica. As\u00ed, a muchos auditores la IA les puede llegar a parecer muy compleja \u2013y, a veces, hasta intimidante\u2013.<\/p>\n <\/div>\n

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\n Gellerbrant Hagberg <\/div>\n
\n Suecia <\/div>\n
\n EUROSAI <\/div>\n <\/div>\n <\/div>\n <\/a>\n<\/div>\n
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\n \"\" <\/div>\n
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\n De evaluaci\u00f3n de cumplimiento a evaluaci\u00f3n del rendimiento: transici\u00f3n de la Oficina de Auditor\u00eda y Control Administrativo del Estado hacia la auditor\u00eda de rendimiento <\/div>\n
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En un mundo de r\u00e1pidos cambios y retos cada vez m\u00e1s complejos, los gobiernos se encuentran m\u00e1s que nunca con la necesidad de contar con datos y hallazgos concretos, de prestar un servicio p\u00fablico de alta calidad y de gestionar los recursos disponibles de forma eficiente, efectiva y responsable. En este nuevo entorno, la auditor\u00eda p\u00fablica ya no se entiende \u00fanicamente como un mecanismo para garantizar el cumplimiento de leyes y protocolos, sino tambi\u00e9n como instrumento para evaluar el rendimiento y medir la influencia real de las pol\u00edticas y los programas gubernamentales en la vida de los ciudadanos.<\/p>\n <\/div>\n

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\n Faraj <\/div>\n
\n Palestina <\/div>\n
\n ARABOSAI <\/div>\n <\/div>\n <\/div>\n <\/a>\n<\/div>\n
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\n \"\" <\/div>\n
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\n Para no quedarse en la superficie: el uso de los conocimientos de la comunidad, los datos espaciales y las verificaciones subacu\u00e1ticas para reforzar la auditor\u00eda medioambiental <\/div>\n
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Las auditor\u00edas medioambientales, especialmente en \u00e1reas marinas protegidas, plantean una serie de desaf\u00edos a la hora de obtener evidencia fiable, ya que las condiciones medioambientales suelen evolucionar de forma gradual y no quedar reflejadas por completo en los registros de seguimiento rutinarios. Estos retos pueden hacer necesario adoptar un enfoque que no quede reducido a los m\u00e9todos de auditor\u00eda convencionales.<\/p>\n <\/div>\n

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\n Nausha , Niyazy , Aiman , El-Faisal Youssef , Muaza <\/div>\n
\n Maldives <\/div>\n
\n ASOSAI <\/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 \"Guidelines <\/div>\n
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\n El Tribunal Federal de Cuentas de Brasil e INTOSAI presentan unas directrices para las auditor\u00edas sobre la pobreza multidimensional <\/div>\n
\n November 10, 2026 <\/div>\n <\/div>\n <\/a>\n<\/div>\n
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Adentro INTOSAI<\/div>\n
\n \"PURSUIT <\/div>\n
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\n El Grupo de Trabajo de la INTOSAI sobre Auditor\u00eda de Tecnolog\u00edas de la Informaci\u00f3n publica un nuevo n\u00famero de la revista \u00abPursuIT\u00bb <\/div>\n
\n November 9, 2026 <\/div>\n <\/div>\n <\/a>\n<\/div>\n
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Noticias en Breve<\/div>\n
\n \"IBAN <\/div>\n
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\n La seguridad requiere rendici\u00f3n de cuentas: lecciones de la comunidad internacional de auditor\u00eda de la OTAN <\/div>\n
\n November 2, 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 Fernunterricht<\/a>\n <\/div>\n
\n communication strategy<\/a>\n <\/div>\n
\n wgbd<\/a>\n <\/div>\n
\n artificial intelligence<\/a>\n <\/div>\n
\n information<\/a>\n <\/div>\n
\n compliance audit<\/a>\n <\/div>\n
\n audit request<\/a>\n <\/div>\n
\n Memorandum of Understanding<\/a>\n <\/div>\n
\n Slovenia<\/a>\n <\/div>\n
\n Audit-Antrag<\/a>\n <\/div>\n
\n riodeclaration<\/a>\n <\/div>\n
\n special audit<\/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 \"IJGA \n
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\n Q2 2026 <\/div>\n
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Vol. 53, n.\u00ba 2 <\/div>\n
Auditor\u00edas financieras y mecanismos para una buena gobernanza: estudios de casos por pa\u00edses<\/div>\n <\/div>\n <\/div>\n <\/div>\n <\/a>\n<\/div>
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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> <\/div>\n\n
\n \n Nuestros art\u00edculos <\/a>\n <\/div>\n <\/div>\n <\/div>\n<\/section>\n\n\n
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<\/div>\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=\"2026-10-26T05:13:39+00:00\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:site\" content=\"@intosaijournal\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" 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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