Continuous model in the audit of municipalities in the state of Veracruz

Abstract

This study aims to determine the feasibility of carrying out traditional audit procedures applied in the public sector, by continuous procedures, in which the substance of digitalization, distance and the use of specific software for mass analysis prevail, in addition to risk reduction through a total analysis. In this way, an accurate audit is achieved, in which the correct adherence of the municipalities of the State of Veracruz to the applicable regulations is ensured. To carry out this study, the Audit Program granted by the Superior Audit Body of the State of Veracruz to external offices is taken as a basis, subsequently analyzed in detail each of the procedures that make it up and their work papers, in this way it is determined if they are likely to be carried out virtually, and the digital evidence they require for their realization. When determining the feasibility of carrying out the traditional audit of the public sector in Veracruz by a continuous audit, it creates the guidelines to be able not only to apply existing Information Technologies, but to develop specific software that maintains a true analysis in real time, reducing time, costs and human resources.