Abstract

JAPON-ORTEGA, Carmen Andreina; PINDA-GUANOLEMA, Bayron Ramiro  and  ROMERO-FERNANDEZ, Ariel José. INTOSAI standards in civil works audits. Noesis [online]. 2025, vol.7, n.esp1, pp.529-543.  Epub Nov 30, 2025. ISSN 2739-0365.  https://doi.org/10.35381/noesisin.v7i1.413.

This study examines the application of INTOSAI standards in civil works audits conducted by the Provincial Directorate of Cotopaxi of the Office of the Comptroller General of the State between 2018 and 2021. A significant gap was identified in the implementation of the ISSAI 100 principles, particularly regarding fraud risk detection, which was absent in all reviewed audit orders. However, the remaining eight principles showed a 98% compliance rate, indicating technically sound but incomplete execution. Using a mixed-methods approach, the research assessed internal procedures and applied instruments to technical staff, aiming to issue guidelines that strengthen institutional control. The findings support methodological adjustments to improve traceability, evidence quality, and the effectiveness of audit recommendations, contributing to more rigorous practices aligned with international standards.

Keywords : Internal control; audit; Comptroller General of the State; civil works Audit..

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