Model designed by UNal will improve Colombian fiscal control
A technologic-organizational model hopes to improve fiscal controlling practices of 63 Comptroller General Offices in Colombia.Manizales, 31 de julio de 2014 — Agencia de Noticias UN-
The technologic-organizational model will improve the information systems auditing control practices. Photos: Andrés Almeida
As his doctorate thesis Professor Francisco Javier Valencia of the UNal-Manizales Information Systems Management Department assesses use of information technologies (ITs) directed towards public service corporate auditing, specifically Colombian fiscal controlling agencies.
“This is about becoming cognizant, from the governmental sector standpoint, how much they use ITs and which is the maturity level of using systems auditing techniques,” said Valencia.
Currently organizations use information technologies in their processes, the issue is how to control them to provide added value to their businesses. For instance, it is important to know how much they are used in the coffee growing area of the country or the country as a whole in terms of using the best current international practices.
Among the duties of an auditor, comptroller’s offices of the country will benefit from the model as it is a much more agile mechanism to diminish risks such as organizational corruption.
“All comptroller’s offices would be provided a superior level of competitiveness to incorporate better practices,” said Valencia.
Typically there should be adequate information technology controls with professional frameworks to assess and try diminishing risk impacts.
The research project based its studies on a new trend known as “continuous auditing” which tries to become cognizant of the status of systems applying the theory to the reality of the country.
With this model they have carried out pilot tests at the Comptroller General offices in Manizales to improve fiscal control practices. The idea behind the project is to implement them in 63 comptroller offices in Colombia.
“This means people in charge will have to audit digital instead of analogous elements,” said Valencia.
Thanks to the effectiveness of the model they have carried out university congresses to broadcast and publicize the model. Their contributions have also been showcased to comptrollers of the country in presentations coordinated by the Ministry of Information Technologies and Communications.
According to Valencia auditing of Colombian fiscal control systems is still in an immature stage. Therefore these processes are conceived as a support to general auditing in the country.
“In this aspect the country is long overdue as it has not yet implemented new practices but are in a hurry to implement them as there is a crisis in fiscal control in Colombia,” said Valencia.(Por: Fin/MLIA/DMH/AC