RESUMEN En este estudio, se analizó la relación entre la auditoría de gestión y la educación cooperativa en las Cooperativas de Ahorro y Crédito (COAC) para comprender su influencia en la eficiencia operativa y transparencia financiera, así como en la gobernanza y el desempeño económico. La metodología incluyó la revisión de la literatura y el análisis detallado de la conexión entre estos elementos en el contexto específico de las cooperativas. Se identificaron aspectos, como la cultura organizativa arraigada en principios cooperativos, la gestión participativa, la transparencia y la rendición de cuentas, que configuran su impacto en la gobernanza y el desempeño económico. Los mecanismos de control interno, fortalecidos por la educación cooperativa, se revelaron como fundamentales para asegurar la adhesión a principios cooperativos y promover una gestión eficiente. En conclusión, la integración efectiva de la educación cooperativa en los procesos de auditoría de gestión y control interno cumple con normativas vigentes en Ecuador y construye una base sólida para la sostenibilidad y transparencia en las COAC.

ABSTRACT In this study, the relationship between performance auditing and cooperative education in Credit Unions (COAC) was analyzed to understand their influence on operational efficiency and financial transparency, as well as on governance and economic performance. The methodology included literature review and detailed analysis of the connection between these elements in the specific context of credit unions. Aspects such as organizational culture rooted in cooperative principles, participatory management, transparency and accountability were identified as having an impact on governance and economic performance. Internal control mechanisms, strengthened by cooperative education, were revealed as fundamental to ensure adherence to cooperative principles and promote efficient management. In conclusion, the effective integration of cooperative education in the performance audit and internal control processes complies with current regulations in Ecuador and builds a solid foundation for sustainability and transparency in the COACs.

Abstract Purpose This paper develops a case study focusing on the Portuguese Air Forces, first to identify the roles of the internal audit (IA) and then to analyse its influence on organisation sustainability, while also exploring the moderating effect of human resource management practices (HRMPs). Theoretical framework This research draws on empirical work on the roles and activities performed by IA in the private sector and human capital theory to assess the effect of HRMPs on performance. Design/methodology/approach The study uses the survey method and data were collected through a questionnaire made available on an online platform. The study applies an ordinary least squares regression model. Findings This study shows that IA provides assurance and advisory services and that IA is positively related to sustainability orientation, particularly in the governance and social dimensions. The moderating effect of HRMPs is felt only in the environmental dimension. Practical & social implications of research This study reinforces the literature on the relationship between IA effectiveness and sustainability, provides insights into the effectiveness of IA as reported by auditors themselves, identifies the portfolio of functions performed by IA, and points to improvements to be made in IA management. Originality/value The topics studied are explored for the first time in the context of the Armed Forces, and the analysis of the moderating effect of HMRPs on the relationship between IA and sustainability is pioneering. Forces (IA HRMPs. . (HRMPs) performance Designmethodologyapproach Design methodology approach platform model orientation dimensions dimension themselves Originalityvalue Originality value pioneering (HRMPs

This study explores how three universities have responded to the Higher Education Qualifications Committee (HEQC) recommendations regarding deficiencies in implementing their community engagement (CE) missions. The Education White Paper 3 locates community engagement within the policy changes of transformation in higher education. However, literature reveals that there is still considerable resistance to accepting CE as a core function of universities. This study is qualitative and uses document analysis to understand the extent to which three universities identified for this study have progressed regarding their CE missions. The documents analysed include HEQC first audit cycle reports, policies, strategic plans, annual reports and institutional websites. Open Systems Theory (Emery) was used to underpin the findings of this study. The results revealed that despite the challenges reported in the literature, universities had developed policy frameworks to facilitate understanding of the concept among internal stakeholders and put structures for managing CE initiatives.

Abstract For long-term digital preservation, entities require a coherent analysis of internal and external aspects that facilitate the constitution of a digital repository, with a solid structure and high maturity characteristics. The present research aims to design a maturity model for long-term digital preservation, which includes the maturity characteristics that a digital repository must have to preserve digital objects at its highest stage, the ISO 16363 audit standard and the most important principles of strategic planning. This model was validated by experts using the Delphi method and a case study on the SEDICI digital repository. The proposed maturity model focuses on a quantitative percentage assessment, its process, the description of its phases, three analysis perspectives and three strategic planning principles were integrated.

Resumen Para la preservación digital a largo plazo, las entidades requieren de un análisis coherente de aspectos internos y externos que faciliten la constitución de un repositorio digital, con una estructura sólida y con altas características de madurez. La presente investigación tiene por objetivo diseñar un modelo de madurez para preservación digital a largo plazo, que incluya las características de madurez que debe poseer un repositorio digital para conservar los objetos digitales en su fase más alta, el estándar de auditoría ISO 16363 y los principios más importantes de la planificación estratégica. Este modelo fue validado por expertos mediante el método Delphi y un caso de estudio en el repositorio digital SEDICI. El modelo de madurez propuesto se centra en una valoración cuantitativa porcentual; se indica su proceso y la descripción de sus fases. Se integraron tres perspectivas de análisis y tres principios de planificación estratégica.

We developed and validated an UHPLC-MS/MS method for the quantification of phosphatidylethanol (PEth) in dried blood spots (DBS). Sample preparation was a liquid extraction and chromatographic separation was performed in an Acquity C8 column. The mobile phases were 4 mM ammonium acetate in water (A) and acetonitrile (B) at 24:76 (v/v). The total analytical run time was 6 minutes, with retention time of 3.36 min for PEth and 4.13 min for phosphatidylpropanol. The method was linear from 10 to 3000 ng mL-1, specific, with, precise and accurate. The analyte was stable in DBS stored from -20 to 45 °C for 21 days. Matrix effect was compensated with the internal standard (-5.21% to + 6.09%). The method was applied in the evaluation of alcohol consumption in DBS from 25 chemical dependents. The PEth concentrations ranged from 14.5 to 2380.8 ng mL-1, with significant correlation with the self-report alcohol consumption AUDIT scores (r=0.41). UHPLCMS/MS UHPLCMSMS UHPLC MS/MS MS (PEth DBS. . (DBS) C column A (A B (B 2476 24 76 24:7 v/v. vv v/v v (v/v) minutes 336 3 36 3.3 413 13 4.1 phosphatidylpropanol 1 300 mL1, mL1 mL 1, mL-1 specific accurate 20 -2 2 days 5.21% 521 5 (-5.21 6.09%. 609 6.09% 09 6.09%) dependents 145 14 14. 23808 2380 8 2380. selfreport self report r=0.41. r041 r r=0.41 0 41 (r=0.41) UHPLCMS MSMS (DBS 247 7 24: (v/v 33 3. 4. 30 mL- - 5.21 52 (-5.2 60 6.09 238 r04 r=0.4 (r=0.41 5.2 (-5. 6.0 23 r0 r=0. (r=0.4 5. (-5 6. r=0 (r=0. (- r= (r=0 ( (r= (r

ABSTRACT Purpose: Present a conceptual model for the adoption of technological tools in continuous audit projects. Design/methodology/approach: This research is constituted from the perspective of a qualitative approach with a descriptive nature, divided into two phases. In the first phase, a Systematic Literature Review was conducted focusing on technological tools and Continuous Audit Projects, in the second phase, field research was conducted through in-depth interviews with professionals related to the theme. Findings: The results indicated the main benefits and challenges encountered in the adoption of technological tools in Continuous Audit Projects. The results pointed out the nine main factors, among them, the enabling elements for the adoption of technological tools in Continuous Audit Projects. Research limitations/implications: The study is limited to identifying the technological tools in Continuous Audit Projects. Originality/Value: Despite the existing technological tools, it is still incipient in the literature researched to identify the challenges and barriers faced by organizations to support the projects of Continuous Audit Projects. Practical implications: This research offers a conceptual model as a guiding instrument for the adoption of technological tools in Continuous Audit Projects for organizations inserted in an Internal Audit context. The model presents the main enabling elements that ensure the environment necessary for the development of the project to those involved in Continuous Audit Projects. Purpose Design/methodology/approach Designmethodologyapproach Design methodology nature phases phase indepth depth theme Findings factors them limitations/implications limitationsimplications limitations implications Originality/Value OriginalityValue Originality Value context

RESUMO Objetivo: Apresentar um modelo conceitual para adoção de ferramentas tecnológicas em projetos de auditoria contínua. Metodologia: Esta pesquisa está constituída em uma perspectiva de abordagem qualitativa com natureza descritiva, dividida em duas fases. Na primeira fase foi realizada uma Revisão Sistemática de Literatura com foco nas ferramentas tecnológicas e Projetos de Auditoria Contínua e, na segunda fase, foi realizada uma pesquisa de campo por meio da realização de entrevistas de profundidade com profissionais relacionados ao tema. Limitações/implicações da pesquisa: O estudo limita-se a identificar as ferramentas tecnológicas em Projetos de Auditoria Contínua. Resultados: Os resultados apontaram os principais benefícios e desafios encontrados na adoção de ferramentas tecnológicas em Projetos de Auditoria Contínua. Os resultados apontaram os nove fatores principais, dentre eles, os elementos habilitadores para a adoção de ferramentas tecnológicas em Projetos de Auditoria Contínua. Originalidade: Apesar das ferramentas tecnológicas existentes, ainda é incipiente na literatura pesquisada identificar os desafios e as barreiras enfrentados pelas organizações para apoio nos projetos de Projetos de Auditoria Contínua. Implicações práticas: Esta pesquisa oferece um modelo conceitual como instrumento norteador para a adoção de ferramentas tecnológicas em Projetos de Auditoria Contínua para as organizações inseridas em um contexto de Auditoria Interna. O modelo apresenta os principais elementos habilitadores que garantem o ambiente necessário para o desenvolvimento do projeto aos envolvidos em Projetos de Auditoria Contínua. Objetivo contínua Metodologia descritiva fases tema Limitaçõesimplicações Limitações implicações limitase limita se Resultados eles Originalidade existentes práticas Interna

Resumen El control municipal externo que ejercen los Tribunales de Cuentas permite, a través de la divulgación de informes de auditoría, conocer las irregularidades encontradas en las cuentas de los gobiernos municipales. Estas han sido analizadas empíricamente, desde el punto de vista de su clasificación en términos de gravedad, pero existen pocos estudios que tengan como objetivo identificar los factores que influyen en tales fallas. Verificada esta brecha, el objetivo principal de este estudio es identificar factores que puedan influir en las fallas en la gestión pública municipal señalados por la auditoría del Tribunal de Cuentas. Este artículo contribuye a profundizar en la investigación sobre este tema y a mejorar la gestión en los municipios. Se trata de un análisis exploratorio, basado en modelos econométricos para datos de panel. La muestra incluye 179 municipios de São Paulo, con datos de los años 2011, 2013, 2015, 2017 y 2019. Los resultados sugieren que las recomendaciones y determinaciones del Tribunal de Cuentas, así como las lagunas en los controles internos, influyen en las irregularidades en los municipios, pequeños, medianos y grandes. El volumen de transferencias legales y constitucionales recibidas influye en los municipios pequeños y medianos, mientras que el producto interno bruto (PIB) municipal influye en los municipios medianos. permite municipales empíricamente gravedad brecha exploratorio panel 17 Paulo 2011 2013 2015 201 2019 internos grandes PIB (PIB 1 20 2

Abstract The municipal external control exercised by the Courts of Accounts reveals the irregularities found in the accounts of municipal governments through the disclosure of audit reports. They have been empirically analyzed from the point of view of their classification in terms of severity, but few studies aim to identify the factors that influence such failures. Having verified this gap, the main objective of this study is to identify factors that may influence lapses in municipal public management pointed out by the audit of the Court of Accounts. This article contributes to further research on this topic and to improving management in municipalities. This is an exploratory analysis based on econometric models for panel data. The sample includes 179 municipalities in São Paulo, with data for 2011, 2013, 2015, 2017, and 2019. The results suggest that the recommendations and determinations of the Court of Accounts and gaps in internal controls influence irregularities in small, medium, and large municipalities. The volume of legal and constitutional transfers received influences small and medium-sized municipalities, while the municipal gross domestic product (GDP) influences medium-sized municipalities. reports severity failures gap 17 Paulo 2011 2013 2015 2017 2019 medium mediumsized sized GDP (GDP 1 201 20 2

Resumo O controle externo municipal exercido pelos Tribunais de Contas permite, por meio da divulgação dos relatórios de auditoria, conhecer as irregularidades encontradas nas contas dos governos municipais. Elas têm sido analisadas empiricamente, do ponto de vista de sua classificação em termos de gravidade, mas poucos são os estudos que visam identificar os fatores que influenciam tais falhas. Constatada essa lacuna, o principal objetivo deste estudo é identificar fatores que possam influenciar lapsos na gestão pública municipal apontados pela auditoria do Tribunal de Contas. Este artigo contribui para aprofundar a pesquisa em torno desse tema e para a melhoria da gestão nos municípios. Trata-se de uma análise exploratória, baseada em modelos econométricos para dados em painel. A amostra inclui 179 municípios paulistas, com dados relativos aos anos de 2011, 2013, 2015, 2017 e 2019. Os resultados sugerem que as recomendações e as determinações do Tribunal de Contas, bem como lacunas nos controles internos, influenciam irregularidades em municípios pequenos, médios e grandes. O volume de transferências legais e constitucionais recebidas influenciam os municípios pequenos e médios, ao passo que o produto interno bruto (PIB) municipal tem influência nos municípios médios. permite municipais empiricamente gravidade falhas lacuna Tratase Trata se exploratória painel 17 paulistas 2011 2013 2015 201 2019 internos grandes PIB (PIB 1 20 2

ABSTRACT This study aimed to analyze the association between Internal Control Weaknesses (or Internal Control Deficiencies - ICDs) and Audit Quality (AQ). The article fills a gap in the national literature, as it provides evidence of an association between reported ICDs and the main AQ proxies. The study is relevant because it evinces the lack of contemporary association between reported ICDs and the AQ of listed Brazilian companies, but found a lagged association between these variables. Unlike prior studies, it was observed that the ICDs reported in the previous year can function as an Audit Red Flag in the current year, thus contributing to risk assessment by accountants, auditors, members of governance and audit committees, and regulators. The study, documentary and descriptive, with a quantitative approach, analyzed data from a sample of 257 companies listed on the Brazil Stock Exchange and Over-the-Counter Market (Brasil, Bolsa, Balcão [B3]) in the period 2010-2018. Data were assessed using regression models with panel data, logistic and negative binomial. The results showed that, although there are significant differences between the AQ proxies for companies that reported ICD and those that did not, there is no contemporary and statistically significant association between ICD disclosure and AQ proxies. However, it was observed that audit delay and the probability of being involved in an Administrative Sanctioning Procedure (ASP) are associated with the number of ICDs reported in the previous year. or AQ. . (AQ) literature variables studies accountants auditors committees regulators descriptive approach 25 OvertheCounter Over Counter Brasil, Brasil (Brasil Bolsa B3 B [B3] 20102018. 20102018 2010 2018. 2018 2010-2018 binomial not However ASP (ASP (AQ 2 [B3 2010201 201 2010-201 [B 201020 20 2010-20 20102 2010-2 2010-

RESUMO O objetivo deste estudo foi analisar a associação entre as Deficiências de Controles Internos (DCIs) e a Qualidade de Auditoria (QA). O artigo preenche uma lacuna na literatura nacional, pois apresenta evidências de associação entre as Deficiências de Controles Internos reportadas e as principais proxies de QA. O estudo é relevante porque evidencia a inexistência de associação contemporânea entre as DCIs reportadas e a QA das empresas brasileiras negociadas em bolsa de valores, mas verificou uma associação defasada entre essas variáveis. Diferente dos estudos anteriores, observou-se que as DCIs reportadas no ano anterior podem funcionar como uma Red Flag de Auditoria no ano corrente, contribuindo assim com a avaliação de risco dos contadores, auditores, membros de comitês de governança e da auditoria e reguladores. O estudo, documental e descritivo, com abordagem quantitativa, analisou dados de uma amostra de 257 empresas negociadas na Brasil, Bolsa, Balcão (B3) no período de 2010-2018. Os dados foram avaliados a partir de modelos de regressão com dados em painel, logístico e binomial negativo. Os resultados evidenciaram que, apesar de existirem diferenças significativas entre as proxies de QA das empresas que reportaram DCIs e as que não o fizeram, não há associação contemporânea e estatisticamente significativa entre a divulgação de DCIs e as proxies de QA. Entretanto, observou-se que o audit delay e a probabilidade de envolvimento em um Processo Administrativo Sancionador (PAS) estão associados à quantidade de DCIs reportadas no ano anterior. (DCIs . (QA) nacional valores variáveis anteriores observouse observou se corrente contadores auditores reguladores descritivo quantitativa 25 Brasil Bolsa B3 B (B3 20102018. 20102018 2010 2018. 2018 2010-2018 painel negativo fizeram Entretanto PAS (PAS (QA 2 (B 2010201 201 2010-201 201020 20 2010-20 20102 2010-2 2010-

ABSTRACT This article analyzes the leader's management style effect on the relationship between personal factors and role conflict in the internal audit function. It sheds light on the factors per se regarding the presence of role conflict in internal audit, addressing the effects that various management styles of the audit leader can cause in the relationship previously addressed in the literature between personal characteristics and role conflict. Evidence shows that the skills and expertise of leading internal audit executives impact the role played by internal auditors, becoming major insights to be analyzed and understood when delimiting the internal audit function. This article contributes to grasping the impact that aspects at a personal, professional, and interaction level in the management hierarchy in companies can have on the internal audit function. A survey was used involving 218 internal auditors certified by the Institute of Internal Auditors of Brazil (Instituto dos Auditores Internos do Brasil [IIA Brasil]), working in the internal audit area and with active profiles on the professional networking platform LinkedIn. Use of multiple linear regression for data analysis. Personal factors encompass the independence and expertise of internal auditors. Role conflict comprises three dimensions: demand from the organization vs. the auditor profession; auditing vs. consulting; and personal values vs. professional expectations. Management style measures the behavior of immediate superiors in the dimensions of task, relationship, and situational context. As results and contributions, it was evidenced that internal auditor’s commitment to independence and expertise have a negative influence on role conflict. A management style with behaviors aimed at relationships between individuals, carrying out tasks, or adapting to situations, on the part of immediate superiors, contributes to reducing the level of role conflict in the internal audit function. leaders s function 21 Instituto IIA Brasil, , Brasil]) LinkedIn analysis vs profession consulting expectations task context contributions individuals tasks situations 2 Brasil]

RESUMO Este artigo analisa o efeito do estilo de gestão do líder na relação entre os fatores pessoais e o conflito de papéis na função da auditoria interna. Lança-se luz sobre os fatores per se da presença de conflito de papéis na auditoria interna, abordando os efeitos que diferentes estilos de gestão do líder da auditoria podem ocasionar na relação precedentemente já investigada na literatura entre características pessoais e o conflito de papéis. As evidências demonstram que as habilidades e expertise de executivos líderes da auditoria interna impacta o papel exercido pelos auditores internos, tornando-se insights importantes de serem analisados e compreendidos ao delimitar a função da auditoria interna. Este artigo contribui com a compreensão do impacto que aspectos a nível pessoal, profissional e de interação na hierarquia de gestão nas empresas podem ocasionar na função da auditoria interna. Foi usada pesquisa survey envolvendo 218 auditores internos certificados pelo Instituto dos Auditores Internos do Brasil (IIA Brasil), atuantes na área de auditoria interna e com perfis ativos na plataforma de contatos profissionais LinkedIn. Utilização de regressão linear múltipla para a análise dos dados. Os fatores pessoais englobam a independência e expertise dos auditores internos. O conflito de papéis contempla três dimensões: demanda da organização vs. profissão de auditor; auditoria vs. consultoria; e valores pessoais vs. expectativas profissionais. O estilo de gestão mensura o comportamento dos superiores imediatos nas dimensões de tarefa, relacionamento e contexto situacional. Como resultados e contribuições, evidenciou-se que o compromisso com a independência e a expertise dos auditores internos têm influência negativa no conflito de papéis. Um estilo de gestão com comportamentos direcionados ao relacionamento entre os indivíduos, à realização das tarefas ou adaptativo às situações, por parte dos superiores imediatos, contribui para reduzir o nível de conflito de papéis na função da auditoria interna. Lançase Lança tornandose tornando pessoal 21 IIA Brasil, , Brasil) LinkedIn dados vs auditor consultoria tarefa situacional contribuições evidenciouse evidenciou indivíduos situações 2

Resumen El caso didáctico relata la situación real de la empresa CVC S.A., del ramo de turismo, que fue fundada en 1972 y cuya primera agencia estaba ubicada en el municipio de Santo André, SP. El dilema gira en torno a una situación provocada por posibles errores contables que incrementaron los resultados de dicha empresa y generaron el pago de compensación variable a los exejecutivos. Se espera que el caso contribuya a la discusión sobre posibles estímulos que generan conflictos de interés y la identificación de herramientas de control interno que minimicen la exposición al fraude contable. La construcción del caso implicó la recolección de datos, a través de internet, de reportajes periodísticos, análisis de notas explicativas, formularios de referencia, informe de los estados financieros auditados e informe de auditoría independiente no auditado, disponibles en los sitios web de la empresa y de la Bolsa de Valores B3. Se recomienda que se utilice en cursos de grado o posgrado en Administración y Contabilidad, así como en disciplinas que aborden los temas de conflicto de intereses y gestión de resultados, como Gobernanza Corporativa, Finanzas Corporativas, Auditoría, Fraude Corporativo o Análisis de Estados Financieros. SA S A S.A. turismo 197 André SP exejecutivos contable datos internet periodísticos explicativas referencia auditado B3 B Contabilidad Corporativa Corporativas Auditoría Financieros S.A 19 1

Abstract This teaching case reports the real situation of CVC S.A., a company operating in the tourism industry. The company was founded in 1972, with its first agency located in the Brazilian city of Santo André (SP). The dilemma of the case refers to accounting failures that boosted the company’s results. and led to payment of bonuses to former executives. This teaching case aims to contribute to the discussion about possible incentives that generate conflicts of interest and the identification of internal control tools that minimize exposure to accounting fraud. The construction of the case involved data collection from the Internet through newspaper reports, analysis of explanatory notes, reference forms, report of audited financial statements, and unverified independent audit reports, available on the company’s and B3’s websites. This teaching case is recommended for undergraduate or graduate programs in Administration and Accounting, in courses addressing conflict of interest and earnings management, such as Corporate Governance, Corporate Finance, Auditing, Corporate Fraud, or Analysis of Financial Statements. SA S A S.A. industry 1972 SP. SP . (SP) companys s results executives fraud notes forms statements B3s Bs B3 B websites Accounting management Governance Finance Auditing Fraud Statements S.A 197 (SP 19 1

Resumo O caso de ensino relata a situação real de uma companhia com atuação no ramo de turismo, que foi fundada em 1972 e teve sua primeira agência localizada no município de Santo André, SP. O dilema dá-se em torno de uma situação causada por possíveis falhas contábeis que elevaram os resultados da companhia CVC S.A. e geraram o pagamento de remuneração variável aos ex-executivos. Espera-se que o caso contribua para a discussão sobre possíveis estímulos que geram conflito de interesses, bem como para a identificação de ferramentas de controle interno que minimizem a exposição a fraudes contábeis. A construção do caso envolveu a coleta de dados na internet por meio de reportagens de jornais, análise das notas explicativas, dos formulários de referência, do relatório das demonstrações financeiras auditadas e do relatório de auditoria independente não auditado, disponíveis nos sites da companhia e da B3. Recomenda-se a sua aplicação em cursos de graduação ou pós-graduação em Administração e Contabilidade, assim como sua utilização em disciplinas que abordem os tópicos “conflito de interesses” e “gerenciamento de resultados”, tais como Governança Corporativa, Finanças Corporativas, Auditoria, Fraude Corporativa ou Análise das Demonstrações Financeiras. turismo 197 André SP dáse dá se SA S S.A exexecutivos. exexecutivos ex executivos. executivos ex-executivos Esperase Espera interesses jornais explicativas referência auditado B3 B Recomendase Recomenda pósgraduação pós Contabilidade gerenciamento resultados, , resultados” Corporativas Auditoria Financeiras 19 1

Resumen: La finca “La Cordillera” presentó instalaciones eléctricas con caídas de voltaje, bajo factor de potencia, ausencia de estudios lumínicos e inexistencia del diagrama unifilar. La investigación buscó evaluar la eficiencia de la industria ganadera para mejorar los indicadores de desempeño energético. Primero se identificó el portador más representativo entre la electricidad, GLP o gasolina a través del diagrama de Pareto, seguido del comportamiento del consumo eléctrico durante el período 2018 - 2020, de igual forma la auditoría energética efectuada mediante el analizador de redes, pinza amperimétrica, luxómetro, resaltó el uso ineficiente de la energía eléctrica como lumínica. El sistema de iluminación LED a base de sensores de presencia empleó 15 lámparas, a fin de cumplir los criterios primordiales de la calidad lumínica, economizar anualmente 124,60 kW∙h, además de llegar a valores del VEEI de 1,04 W/(m2∙lx), igualmente; la compensación reactiva fija accionada por contactor permitió incrementar el FP de 0,76 a 0,976, a la vez, disminuyó la cargabilidad del transformador monofásico en 21,66%, así, los IDEn fueron mejorados al obtener resultados de 9.470 kW∙h/año, 0,0517 kW∙h/L, 1.815,435 kg CO2/año. El cambio de tarifa residencial a comercial sin demanda alcanzó el ahorro monetario anual de 220,44 USD. Finalmente, el análisis económico reflejó la rentabilidad del proyecto pues el valor actual neto fue de 51,34 USD, la tasa interna de retorno de 8,38% mayor que el tipo de interés del 7,48% y relación beneficio/costo de 1,04.

Abstract: The “La Cordillera” farm had electrical installations with voltage drops, low power factor, lack of lighting studies and non-existence single-line diagram. The research sought to evaluate the efficiency of the livestock industry to improve energy performance indicators. First, the most representative carrier was identified between electricity, LPG or gasoline through the Pareto diagram, followed by the behavior of electricity consumption during the period 2018 - 2020, likewise the energy audit carried out through the network analyzer, amperimetric clamp, luxmeter, highlighted the inefficient use of electrical energy as lighting. The LED lighting system based on presence sensors used 15 lamps, in order to meet the primary criteria of light quality, save 124.60 kW∙h annually, in addition to reaching VEEI values of 1.04 W/(m2∙lx), likewise; the contactor-driven fixed reactive compensation allowed increasing the PF from 0.76 to 0.976, at the same time, it decreased the loadability of the single-phase transformer by 21.66%, thus, the IDEn were improved by obtaining results of 9,470 kW∙h/yr, 0.0517 kW∙h/L, 1,815.435 kg CO2/yr. The change from residential to non-demand commercial tariff achieved the annual monetary savings of 220.44 USD. Finally, the economic analysis reflected the profitability of the project as the net present value was 51.34 USD, internal rate return of 8.38% higher than the interest rate of 7.48% and benefit/cost ratio of 1.04.

ABSTRACT The use of natural products for medicinal use has increased in recent years worldwide, Ecuador has followed this trend, many of these products are freely marketed, without a guarantee of safety since a large part of them do not have a certification of Good Manufacturing Practices (GMP), which is a mandatory parameter for any industry that produces natural products for medicinal use. The present article shows the steps to follow from the initial internal audit to verify the status of the company La Colmena based on the Check List which is granted by ARCSA, Ecuador (Agency for Regulation and Sanitary Control) where list the points to be met to obtain the BPM certification and its measures to correct the non-conformities found. The company La Colmena presented 25% of successful parameters in the initial internal audit, once the corrective actions were carried out, 83% compliance was presented, which guarantees that the company provides the market with quality and safe products for consumption. This work aims to develop a GMP protocol to be a guide for other companies in the same sector and qualification.

RESUMEN El uso de productos naturales medicinales se ha incrementado en los últimos años a nivel mundial, Ecuador sigue esta tendencia, aunque muchas mercancías se comercializan sin certificación de Buenas Prácticas de Manufactura (BPM), el cual es parámetro obligatorio en el país. El artículo muestra los pasos para constatar el estado de la empresa La Colmena en base una lista de chequeo otorgada por la Agencia de Regulación y Control Sanitario (ARCSA, Ecuador) que detalla los puntos para la obtención de la certificación BPM. Dicha empresa presentó un 25% de cumplimientos en la auditoría interna inicial; pero al realizar las acciones correctivas, posee un 83% de cumplimiento, que garantiza que se brinden productos de calidad e inocuos para su consumo. El presente trabajo pretende desarrollar un protocolo de BPM que sea una guía para otras empresas del sector.

ABSTRACT The objective of this paper is to present a theoretical framework with a risk approach on current trends in internal auditing for non-bank financial institutions. For this purpose, a literature review was conducted, including individuals and organizations, both supranational and national, using the analytical and synthesis and inductive-deductive methods. The study made it possible to conclude the internal audit methodology with a risk approach for this type of institutions.

RESUMEN El objetivo de este trabajo es presentar un marco teórico con un enfoque de riesgos sobre las tendencias actuales de la auditoría interna para las instituciones financieras no bancarias. Con ese propósito se realizó una revisión bibliográfica que incluye a personas y organismos, tanto supranacionales como nacionales, mediante los métodos analíticos y síntesis e inductivo-deductivo. El estudio permitió concluir la metodología de auditoría interna con enfoque de riesgos para este tipo de instituciones.

Abstract This paper analyzes the budget of three subnational accountability institutions (Guaranteeing Bodies, Audit Institutions, and Internal Control Institutions) and assesses if a divided government has an effect on their budget. To that end, it applies a quantitative analysis with data for the 31 Mexican states for the 2010-2019 period. The results show that with a divided government only the Audit Institutions have more budget than under a unified government.

Resumen El presente artículo tiene dos objetivos: analizar el presupuesto destinado a tres de las instituciones encargadas de la rendición de cuentas a nivel subnacional (Órganos Garantes, Órganos Estatales de Control Interno y Entidades de Fiscalización Superior Locales) y determinar si el gobierno dividido influye en su magnitud. Para ello, se realiza un análisis cuantitativo con datos para los 31 estados durante el periodo 2010-2019. Los resultados indican que con gobiernos divididos, sólo las Entidades de Fiscalización Superior tienen más presupuesto que bajo gobierno unificado.

Abstract: The primary objective of this study is to present a theoretical-relational model for basic business principle components from the perspective of internal auditing knowledge management. Data is gathered from different economic sectors by applying a mixed methodological approach that includes a Likert perception variables survey and the Pearson's regression model. The sample is composed of 360 employees in the footwear, leather, and leather goods manufacturing sectors from the city of Bogota (Colombia). The results show that processing control practices are inefficient within productive units due to scarce knowledge on how to perform them. It is concluded that internal audit knowledge management models are insufficient since, usually, the auditor is biased and her/his role is often limited to providing results by analyzing a given evaluation.

Resumen: Este estudio tiene como objetivo proponer un modelo teórico - relacional que aborde los componentes de los principios básicos de las organizaciones vistos desde la gestión del conocimiento en la auditoría interna. Se recurrió a la recolección de información de empresas de diferentes sectores económicos, desde un esquema metodológico mixto, a partir de la modelación matemática de regresión de Pearson, bajo la herramienta de encuestas con variables de percepción de Likert. La población objeto de estudio estuvo constituida por 360 trabajadores del sector productivo del cuero, calzado, marroquinería, talabartería y sus derivados en la ciudad de Bogotá (Colombia). Los resultados muestran que las prácticas del proceso de control son ineficientes dentro de las unidades productivas por el escaso conocimiento de cómo se deben realizar. Se concluye que los modelos de gestión del conocimiento en las auditorías internas son insuficientes, generalmente, se sesga al auditor contratado, y la función suele limitarse a la entrega de resultados mediante un análisis según la evaluación dispuesta.