The country is going through profound and significant changes that require an adequate and timely response that guarantees to raise the quality of life of citizens, for which effect, it is necessary that the emerging plurinational public management of the New Political Constitution of the State, generate value public that meets the needs of the population and achieves the solution of their problems to live well.
In this context, it is necessary to exercise control over the plurinational public management and over the managers and managers of the resources, for this purpose the internal audit is a management control whose purpose is to measure and evaluate the effectiveness of other controls. Internal Audit arises after the external audit, given the need to maintain permanent and more effective control within companies and the need to make the external auditor's function faster and more efficient. Situation Applicable to the Public Sector and its institutions that compose it.
Although the internal audit within the internal control system is aimed at evaluating the set of measures, policies and procedures established in the institutions to protect assets, minimize the possibilities of fraud, increase operational efficiency and optimize the quality of information. economic-financial, focusing on the administrative, accounting and financial fields. However, internal auditing becomes more significant as the volume of the institutions' operations increases and their growth and development makes direct control of the operations by the collegiate management or the highest executive authority impossible, thus emerging the importance of internal auditing within multinational public management.
The main objective is to help public managers and managers in the fulfillment of their functions and responsibilities, providing them with objective analyzes, evaluations, recommendations and all kinds of pertinent information on the operations examined. This objective is met by other more specific ones: Carry out examinations and evaluations, in accordance with a planning and applying a program developed in accordance with the policies and procedures established and aimed at fulfilling the following aspects:
- Evaluate the degree of compliance with the instructions, plans and procedures issued by the management Evaluate the consistency, sufficiency and application of operational, accounting and financial controls Determine that the assets of the assets are registered and protected Evaluate the veracity and reliability of accounting information and other information produced in the organization Perform special examinations requested by higher authorities and those that are necessary according to the circumstances Issue audit reports on irregularities that arise as a result of evaluations, expressing the recommendations that are They deem pertinent. Control compliance with the recommendations contained in the reports issued previously.
The growth of economic activity and the expansion of the volume of operations within the public sector, creates a great complexity in the organization and administration, also, the distancing of the highest authorities with the daily control of operations. Due to this situation, the activity of the higher authorities of public institutions, as responsible to third parties and to society in general, for the proper management of their interests, is exposed to the risk of not only non-compliance or deformations in the implementation of the operating and information systems, but also to an untimely or wrong understanding of their decisions.
A necessary way for higher authorities to have a reasonable margin of security that this situation does not occur or to minimize this risk is for public institutions to have an effective internal control system, which includes the organizational plan and the set of methods and procedures that ensure that assets are properly protected and that the accounting records are reliable, that the entity's activity is carried out efficiently and that they are followed according to the guidelines determined by higher authorities and the internal audit operation.
In this context, the vision of the Internal Auditor of the future within the internal control system, generates the importance of the internal auditor in multinational public management, as their intervention in public institutions is based on their participation in helping to define the organizational plan and the set of methods and procedures adopted to ensure, as far as possible, the proper and effective development of institutional activities and attributions, compliance with public policies, safekeeping of assets, prevention and detection of fraud and errors, the accuracy and integrity of the accounting records and their timely preparation as a management tool for proper decision-making.
In addition, the importance of internal audit results from the fact that in public institutions due to the magnitude of their operations and their large size, it is difficult for higher authorities in a personalized way to carry out a complete and exhaustive verification of all documents and operations. Therefore, the internal audit operation will contribute effectively and efficiently in serving society with professionalism and high human quality by having the necessary professional standards at the national and international level.
However, it can be seen that the control philosophy does not rest on the fact that public administration is dishonest, but rather that the idea of internal control over modern public management must represent a basic principle of public law, together with that of separation. functions, legality, compliance with regulations, the fight against corruption and others, aspects that internal audit is in a position to provide professionally, therefore internal auditing is important within multinational public management to contribute to the development of the country to live well.
