Desarrollo de una matriz de riesgos para el fortalecimiento del proceso auditor en la evaluación de la gestión fiscal y los resultados sobre el cumplimiento en la ejecución de políticas públicas, planes, programas y proyectos de los entes sujetos de control.

Abstract

The present work takes as an intention the development of a counterfoil that allows the detection and opportune evaluation of the risks that they could present in the process auditor who realizes Valledupar's Municipal Controllership in fulfillment of his trade name. This one develops with the purpose to allow him the entity to possess a tool, which will allow them to have a major control in the process auditor, develop plans and measures this way to achieve the fulfillment of the aims and to achieve a constant improvement.