{"id":489031,"date":"2026-10-17T05:37:13","date_gmt":"2026-10-17T05:37:13","guid":{"rendered":"http:\/\/almomento.net\/?p=1158796"},"modified":"2026-10-17T05:37:13","modified_gmt":"2026-10-17T05:37:13","slug":"auditorias-de-contraloria-general-opinion","status":"publish","type":"post","link":"https:\/\/sarmiento24h.com\/?p=489031","title":{"rendered":"Auditor\u00edas de Contralor\u00eda General (OPINION)"},"content":{"rendered":"<div class=\"gs-tts-pro gs-tts-theme-light\" data-gs-tts-player readability=\"7\">\n<p> <strong>Escuchar art\u00edculo<\/strong> <br \/><button type=\"button\" class=\"gs-tts-btn gs-tts-start\" data-gs-tts-start>Reproducir<\/button> <button type=\"button\" class=\"gs-tts-btn gs-tts-pause\" data-gs-tts-pause>Pausar<\/button> <button type=\"button\" class=\"gs-tts-btn gs-tts-stop\" data-gs-tts-stop>Detener<\/button> <\/p>\n<\/p><\/div>\n<p><strong>Por Marcelino Lara<\/strong><\/p>\n<p>En estos d\u00edas se han puesto de moda unas llamadas auditor\u00edas realizadas por Contralor\u00eda General de la Rep\u00fablica, que han sido filtradas a medios de comunicaci\u00f3n con el supuesto prop\u00f3sito de proyectar transparencia en el manejo de los fondos p\u00fablicos, por parte del actual gobierno.<\/p>\n<p>Y como el fin justifica los medios, al gobierno parece ser no importarle mucho si con dicha publicaci\u00f3n pudiera llegar a da\u00f1ar innecesariamente la reputaci\u00f3n de algunos de sus funcionarios actuales o pasados.<\/p>\n<p>Seg\u00fan el art\u00edculo 247 de la Constituci\u00f3n de Rep\u00fablica Dominicana, la Contralor\u00eda General de la Rep\u00fablica, es el \u00f3rgano del Poder Ejecutivo rector del control interno, ejerce la fiscalizaci\u00f3n interna y la evaluaci\u00f3n del debido recaudo, manejo, uso e inversi\u00f3n de los recursos p\u00fablicos y autoriza las \u00f3rdenes de pago, previa comprobaci\u00f3n del cumplimiento de los tr\u00e1mites legales y administrativos, de las instituciones bajo su \u00e1mbito, de conformidad con la ley.<\/p>\n<p><strong><a href=\"https:\/\/almomento.net\/wp-content\/uploads\/2026\/10\/image-13.png\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-1158798 alignleft\" src=\"https:\/\/almomento.net\/wp-content\/uploads\/2026\/10\/image-13.png\" alt width=\"358\" height=\"211\" srcset=\"https:\/\/almomento.net\/wp-content\/uploads\/2026\/10\/image-13.png 358w, https:\/\/almomento.net\/wp-content\/uploads\/2026\/10\/image-13-300x177.png 300w, https:\/\/almomento.net\/wp-content\/uploads\/2026\/10\/image-13-150x88.png 150w\" sizes=\"auto, (max-width: 358px) 100vw, 358px\"><\/a>Funciones<\/strong><\/p>\n<p>Veamos cu\u00e1les son las verdaderas funciones de la Contralor\u00eda General, seg\u00fan la Constituci\u00f3n de la Rep\u00fablica:<\/p>\n<p>-Definir, emitir y desarrollar los principios rectores del Sistema Nacional de Control Interno (SINACI).<\/p>\n<p>-Dictar las normas b\u00e1sicas de Control Interno.<\/p>\n<p>-Evaluar que las disposiciones, sistemas y procedimientos establecidos por cada entidad u organismos, son concordantes con las Normas B\u00e1sicas de Control Interno.<\/p>\n<p>-Proponer en forma permanente, ante las autoridades de las entidades y organismos del sector p\u00fablico, la importancia y la utilidad del control interno.<\/p>\n<p>-Inspeccionar y evaluar, de acuerdo con las normas de auditor\u00eda interna gubernamental, que en el marco de est\u00e1ndares internacionales aplicables al sector p\u00fablico, emita la Contralor\u00eda General de la Rep\u00fablica y, en funci\u00f3n de los programas objetivos y metas.<\/p>\n<p>-Asesorar a las entidades y organismos, bajo el \u00e1mbito de la ley, para mejorar y fortalecer el control interno, mediante recomendaciones presentadas en los informes de los resultados de las evaluaciones que efect\u00fae.<\/p>\n<p>-Coordinar, orientar y evaluar el trabajo de las Unidades de Auditor\u00eda Interna.<\/p>\n<p>-Efectuar el seguimiento y control de calidad de las labores de auditor\u00eda interna.<\/p>\n<p>-Evaluar peri\u00f3dicamente la calidad t\u00e9cnica de los procedimientos y procesos ejecutados por las Unidades de Auditor\u00eda Interna.<\/p>\n<p>-Realizar investigaciones administrativas.<\/p>\n<p>-Cuando los resultados de las investigaciones que realice lo justifiquen, remitir\u00e1 los antecedentes de la misma al Ministerio P\u00fablico.<\/p>\n<p>-Normar, coordinar y prever, en coordinaci\u00f3n y coparticipaci\u00f3n con el Ministerio de Hacienda, un programa de participaci\u00f3n continua y actualizaci\u00f3n t\u00e9cnica en control interno, auditor\u00eda interna, as\u00ed como en el sistema integrado de gesti\u00f3n financiera.<\/p>\n<p>-Establecer un sistema de evaluaci\u00f3n de desempe\u00f1o de los profesionales de las \u00e1reas sustantivas de la instituci\u00f3n.<\/p>\n<p>-Efectuar las inspecciones especiales o espec\u00edficas previstas en su Ley Org\u00e1nica n\u00famero 10-07.<\/p>\n<p>-Las dem\u00e1s que esta u otras leyes le se\u00f1alen.<\/p>\n<p>Por ning\u00fan lado se habla de hacer auditor\u00edas y filtrarlas a la prensa sin ning\u00fan rubor. Incluso dice que cuando los resultados de las investigaciones lo justifiquen, entonces deben ser remitidos al Ministerio P\u00fablico.<\/p>\n<p><strong>Ministerio p\u00fablico<\/strong><\/p>\n<p>Entonces vale la pena preguntar: Cuantas de esas auditor\u00edas filtradas han sido remitidas al Ministerio P\u00fablico?<\/p>\n<p>Parecer\u00eda que una vez m\u00e1s se trata de una simple distracci\u00f3n gubernamental, pero la moral de los se\u00f1alados quedar\u00e1 diezmada para siempre con o sin raz\u00f3n. Nadie querr\u00e1 ser funcionario p\u00fablico en este pa\u00eds.<\/p>\n<p>El organismo facultado constitucionalmente para auditar las cuentas del Estado es la C\u00e1mara de Cuentas. Es el auditor externo designado por la Constituci\u00f3n de la Rep\u00fablica. No se vale auditarse a s\u00ed mismo. Ni tampoco da\u00f1ar honras con informes administrativos de control interno que muy posiblemente, no tengan suficiente sustentaci\u00f3n para ser llevado a un juicio de fondo.<\/p>\n<p>El af\u00e1n medi\u00e1tico de transparencia no deber\u00eda da\u00f1ar la moral del funcionario p\u00fablico, sin una auditor\u00eda de fondo de la C\u00e1mara de Cuentas que pueda confirmar el dolo.<\/p>\n<p>Dime de qu\u00e9 presumes y te dir\u00e9 de qu\u00e9 careces.<\/p>\n<p>jpm-am<\/p>\n<div class=\"heateor_sss_sharing_container heateor_sss_horizontal_sharing\" data-heateor-sss-href=\"https:\/\/almomento.net\/auditorias-de-contraloria-general-opinion\/\" readability=\"7\">\n<p>Comp\u00e1rtelo en tus redes:<\/p>\n<\/div>\n<p> <!-- .entry-content --> <\/p>\n","protected":false},"excerpt":{"rendered":"<p>Escuchar art\u00edculo Reproducir Pausar Detener Por Marcelino&#46;&#46;&#46;<\/p>\n","protected":false},"author":1,"featured_media":489032,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"font":"","enabled":false},"version":2},"jetpack_post_was_ever_published":false},"categories":[60],"tags":[],"class_list":["post-489031","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-economicas"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.6 - 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