{"id":4408,"date":"2021-08-05T06:34:00","date_gmt":"2021-08-05T11:34:00","guid":{"rendered":"https:\/\/www.aldia.unah.edu.pe\/?p=4408"},"modified":"2021-08-05T21:41:51","modified_gmt":"2021-08-06T02:41:51","slug":"auditoria-de-desempeno-en-el-sector-publico","status":"publish","type":"post","link":"https:\/\/aldia.unah.edu.pe\/?p=4408","title":{"rendered":"Auditor\u00eda de Desempe\u00f1o en el Sector P\u00fablico"},"content":{"rendered":"\n
\"\"
Ketty Maril\u00fa Moscoso Paucarchuco<\/span>
kmoscoso@unah.edu.pe<\/span><\/figcaption><\/figure>\n
\n

La medici\u00f3n del rendimiento del sistema de gobernabilidad contribuir\u00e1 a la eficiencia y eficacia de la prestaci\u00f3n de servicios p\u00fablicos, que incluye la asignaci\u00f3n de presupuesto, la rendici\u00f3n de cuentas, la toma de decisiones, entre otros, y por ende el desempe\u00f1o de la organizaci\u00f3n.<\/span><\/p>\n

\n

Seg\u00fan estudiosos la auditor\u00eda de desempe\u00f1o es independiente, realiza evaluaciones al cumplimiento de los objetivos, validando los esfuerzos gubernamentales, que van de acuerdo con los principios de econom\u00eda. Una auditor\u00eda se centra en examinar la implementaci\u00f3n de procesos o actividades gubernamentales.<\/span><\/p>\n

Tiene como objetivo contribuir a la mejora de la gesti\u00f3n, reflej\u00e1ndose en una buena gobernanza, con cuentas claras y transparencia. Se conoce a la auditor\u00eda de desempe\u00f1o como Value for Money o la auditor\u00eda de 3E (econom\u00eda, eficiencia y eficacia).<\/span><\/p>\n

El desempe\u00f1o del sector p\u00fablico ha estado en el centro de los debates sobre la gesti\u00f3n p\u00fablica, junto con la adopci\u00f3n de reformas de la econom\u00eda y crisis financieras; esta presi\u00f3n a los gobiernos insiste en un incremento de su rendimiento en pro de una mayor eficiencia para fortalecer la confianza de los ciudadanos.<\/span><\/p>\n

\n

La Contralor\u00eda General de la Rep\u00fablica es la m\u00e1s indicada para realizar este tipo de auditor\u00edas, por su independencia, objetividad y fiabilidad;<\/span> <\/span><\/p>\n

\"\"
Fuente: Auditool<\/figcaption><\/figure>\n
\n

la evaluaci\u00f3n que realice a la organizaci\u00f3n p\u00fablica, debe estar orientada al desempe\u00f1o del sistema en general, es decir, procesos, operaciones, programas, actividades y capacidad del personal principalmente, fortaleciendo sus avances o de lo contrario hallando posibilidades de mejora.<\/span><\/p>\n

Actualmente, en Per\u00fa no se elaboran pol\u00edticas de rendimiento, ni la implementaci\u00f3n de estas, pese a su utilidad. Un n\u00famero creciente de estudios ha analizando el impacto y los hallazgos de informes de auditor\u00eda de desempe\u00f1o sobre la eficiencia y eficacia del sector p\u00fablico, encontrando fuertes debilidades en estas organizaciones, en especial en el rendimiento del personal, convirti\u00e9ndolos en entes burocr\u00e1ticos y de baja ejecuci\u00f3n presupuestal.<\/span><\/p>\n

Se espera que el debate pol\u00edtico contribuya al desarrollo y formalizaci\u00f3n de metodolog\u00edas de auditor\u00eda de desempe\u00f1o en el sector p\u00fablico, brindando soporte a los gobiernos sobre c\u00f3mo la administraci\u00f3n p\u00fablica puede mejorar su servicio; aunque esta discusi\u00f3n est\u00e1 en aumento, el discurso no se ha concretado; ya que los entes rectores no realizan auditor\u00edas de desempe\u00f1o y en muchos casos los comparan o confunden con estudios sobre temas de gesti\u00f3n y evaluaci\u00f3n. \u00a0<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

La medici\u00f3n del rendimiento del sistema de gobernabilidad contribuir\u00e1 a la eficiencia y eficacia de la prestaci\u00f3n de servicios p\u00fablicos, que incluye la asignaci\u00f3n de presupuesto, la rendici\u00f3n de cuentas, la toma de decisiones, entre otros, y por ende el desempe\u00f1o de la organizaci\u00f3n. Seg\u00fan estudiosos la auditor\u00eda de desempe\u00f1o es independiente, realiza evaluaciones al […]<\/p>\n","protected":false},"author":1,"featured_media":4410,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[30],"tags":[],"class_list":["post-4408","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ketty-m-moscoso-paucarchuco"],"yoast_head":"\nAuditor\u00eda de Desempe\u00f1o en el Sector P\u00fablico - UNAH ALDIA<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/aldia.unah.edu.pe\/?p=4408\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Auditor\u00eda de Desempe\u00f1o en el Sector P\u00fablico - UNAH ALDIA\" \/>\n<meta property=\"og:description\" content=\"La medici\u00f3n del rendimiento del sistema de gobernabilidad contribuir\u00e1 a la eficiencia y eficacia de la prestaci\u00f3n de servicios p\u00fablicos, que incluye la asignaci\u00f3n de presupuesto, la rendici\u00f3n de cuentas, la toma de decisiones, entre otros, y por ende el desempe\u00f1o de la organizaci\u00f3n. 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