{"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":"2026-03-13T02:45:37","modified_gmt":"2026-03-13T06:45:37","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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Q4 2025<\/h1>\n <\/div>\n
\n N\u00famero especial: Independencia de la Entidad Fiscalizadora Superior <\/div>\n
\n La independencia de las Entidades Fiscalizadoras Superiores (EFS) es esencial para garantizar la transparencia y la supervisi\u00f3n de los recursos p\u00fablicos. Cuando est\u00e1n libres de interferencias, las EFS independientes pueden realizar auditor\u00edas objetivas, informar de sus conclusiones de forma transparente y exigir a los gobiernos que rindan cuentas sobre la gesti\u00f3n de los fondos p\u00fablicos. En este n\u00famero se destaca la trayectoria de las EFS para salvaguardar y reforzar su independencia ante los retos y presiones, y para crear un sector p\u00fablico m\u00e1s responsable. <\/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 Estudio de los factores contextuales con impacto sobre la independencia de las EFS: Proyecto Global IDI-OCDE <\/div>\n
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En octubre de 2022, la Iniciativa de Desarrollo de la INTOSAI (IDI) y la Organizaci\u00f3n para la Cooperaci\u00f3n y el Desarrollo Econ\u00f3micos (OCDE) iniciaron una cooperaci\u00f3n para explorar los retos que afrontan las Entidades Fiscalizadoras Superiores (EFS) a la hora de salvaguardar su independencia, con la meta de no circunscribirse \u00fanicamente a los marcos legales, sino de analizar la independencia de las EFS desde un prisma m\u00e1s amplio y pr\u00e1ctico e incluyendo en su estudio factores como las presiones informales, las din\u00e1micas institucionales y las realidades pol\u00edticas que, en la pr\u00e1ctica, tienen un impacto claro en c\u00f3mo se ejercita la independencia.<\/p>\n <\/div>\n

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\n G\u00f8rrissen <\/div>\n
\n Norway <\/div>\n <\/div>\n <\/div>\n <\/a>\n<\/div>\n
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\n Crear coaliciones, desarrollar enfoques regionales y aumentar la confianza p\u00fablica para una mayor independencia de las Entidades Fiscalizadoras Superiores: reflexiones y perspectivas de la Muy Honorable Helen Clark\u00a0 <\/div>\n
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Largo ha sido el camino recorrido por la INTOSAI desde su primer Congreso celebrado en Cuba en 1953. Su continuidad nos demuestra el valor sempiterno de la auditor\u00eda externa y la capacidad de la propia INTOSAI para resistir los embates del tiempo como organizaci\u00f3n profesional.<\/p>\n <\/div>\n

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\n Clark <\/div>\n
\n New Zealand <\/div>\n
\n PASAI <\/div>\n <\/div>\n <\/div>\n <\/a>\n<\/div>\n
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\n \"\" <\/div>\n
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\n El desarrollo de enfoques relevantes e innovadores en apoyo de la Independencia de las EFS: del Mecanismo de Promoci\u00f3n R\u00e1pida de la Independencia de las EFS (SIRAM) a la L\u00ednea de Trabajo sobre la Independencia de las EFS <\/div>\n
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Las Entidades Fiscalizadoras Superiores (EFS) desempe\u00f1an un papel vital para la rendici\u00f3n de cuentas, la integridad y la transparencia del sector p\u00fablico. Para cumplir su funci\u00f3n y generar confianza entre los organismos del Estado y la sociedad, las EFS necesitan ser independientes.\u00a0<\/p>\n <\/div>\n

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\n Yves Ndjemba <\/div>\n
\n Norway <\/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
\n \"\" <\/div>\n
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\n Carta del presidente de la revista de la INTOSAI <\/div>\n
\n April 22, 2026 <\/div>\n <\/div>\n <\/a>\n<\/div>\n
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Noticias en Breve<\/div>\n
\n \"Image <\/div>\n
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\n Un nuevo Primer Presidente en la EFS francesa <\/div>\n
\n April 15, 2026 <\/div>\n <\/div>\n <\/a>\n<\/div>\n
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Noticias en Breve<\/div>\n
\n \"\" <\/div>\n
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\n Independencia de la Oficina Nacional de Auditor\u00eda y la EFS de Mongolia <\/div>\n
\n March 19, 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 bilateral cooperation<\/a>\n <\/div>\n
\n technology audit<\/a>\n <\/div>\n
\n developing countries<\/a>\n <\/div>\n
\n budget<\/a>\n <\/div>\n
\n international cooperation<\/a>\n <\/div>\n
\n auditor\u00eda de desempe\u00f1o<\/a>\n <\/div>\n
\n capacity assessment<\/a>\n <\/div>\n
\n INTOSAI<\/a>\n <\/div>\n
\n materiality<\/a>\n <\/div>\n
\n abu dhabi declaration<\/a>\n <\/div>\n
\n intersectionality<\/a>\n <\/div>\n
\n intosai goal 2<\/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 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>
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\n Q1 2025 <\/div>\n
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Vol. 52 N\u00ba 1<\/div>\n
Adaptaci\u00f3n al Cambio Clim\u00e1tico y Auditor\u00edas: Estudios de casos nacionales<\/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=\"2026-03-13T06:45:37+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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