Auditoría de Proyectos de Infraestructura Vial

Authors

  • Reynaldo Vargas Concejo Nacional de Vialidad

Keywords:

Auditoría Interna

Abstract

This research aims to verify the "Lack of a methodology for managing audits of road infrastructure projects that guides the oversight of such projects." To conduct this study, a qualitative research methodology is used, based on the methodological elements typical of audits. For the analysis, interviews were conducted with four Internal Audits from the Public Sector, in which the entity develops infrastructure projects. The findings are as follows:

  • Of the audits interviewed, 60% do not have procedures or a methodology for project oversight, and 40% use guidelines established by the Ministry of National Planning (Mideplan) or their own institutional manuals.
  • Of the audits consulted that responded affirmatively about having a procedure (40%), 100% indicated that the procedure or methodology for project oversight is not based on any project methodology.
  • The interviewed audits agreed on the necessity for internal audits to have a methodology for overseeing projects.

Therefore, there is a need to improve the oversight of road infrastructure projects.

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Published

2024-08-25

How to Cite

Vargas , R. (2024). Auditoría de Proyectos de Infraestructura Vial. Journal of Construction and Civil Engineering, 12(2). Retrieved from https://rioc.ufro.cl/index.php/rioc/article/view/3357

Issue

Vol. 12 No. 2 (2024): RIOC

Section

Articles

License

Copyright (c) 2024 Reynaldo Vargas

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