{"id":14756,"date":"2021-10-26T17:29:21","date_gmt":"2021-10-26T21:29:21","guid":{"rendered":"https:\/\/intosai.nclud.com\/journal-entry\/sai-costa-rica-uses-innovative-agile-approaches-to-oversee-pandemic-response\/"},"modified":"2023-05-04T12:13:23","modified_gmt":"2023-05-04T16:13:23","slug":"sai-costa-rica-uses-innovative-agile-approaches-to-oversee-pandemic-response","status":"publish","type":"journal-entry","link":"https:\/\/intosai.nclud.com\/es\/journal-entry\/sai-costa-rica-uses-innovative-agile-approaches-to-oversee-pandemic-response\/","title":{"rendered":"La EFS de Costa Rica utiliza enfoques innovadores y \u00e1giles para supervisar la respuesta a la pandemia"},"content":{"rendered":"\n<p><strong>La EFS de Costa Rica desarrolla un innovador enfoque de auditor\u00eda durante la pandemia<\/strong><br>En 2020, la Contralor\u00eda General de la Rep\u00fablica de Costa Rica, la Entidad Fiscalizadora Superior (EFS) del pa\u00eds, dise\u00f1\u00f3 un enfoque estrat\u00e9gico de auditor\u00eda para evaluar  <em>Bono Proteger<\/em>un programa gubernamental que proporciona pagos en efectivo de 100-200 USD, durante un m\u00e1ximo de tres meses, a los trabajadores cuyas condiciones laborales o medios de subsistencia se hayan visto afectados por la pandemia. El Ministerio de Trabajo y Bienestar Social y el Instituto de Ayuda Social pusieron en marcha el programa, cuyo presupuesto ascend\u00eda a 410 millones de d\u00f3lares, utilizando aplicaciones digitales para tramitar las solicitudes de ayuda.<\/p>\n\n\n\n<p>Dados los considerables recursos p\u00fablicos invertidos en el programa, la EFS de Costa Rica desarroll\u00f3 un enfoque integrado que inclu\u00eda tres procesos de auditor\u00eda que examinaban el dise\u00f1o del programa y el control de la gesti\u00f3n; la plataforma tecnol\u00f3gica del programa y la seguridad de la informaci\u00f3n; y la evaluaci\u00f3n de los resultados del programa. En los dos primeros procesos, la EFS present\u00f3 informes breves antes de que se emitiera el informe final, y en el tercero llev\u00f3 a cabo una auditor\u00eda de gesti\u00f3n m\u00e1s tradicional. Estas auditor\u00edas arrojaron numerosos resultados positivos, entre ellos:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Mejor seguimiento entre el dise\u00f1o del programa y la evaluaci\u00f3n del impacto en la poblaci\u00f3n destinataria.<\/li>\n\n\n\n<li>Emisi\u00f3n de normativas para el dise\u00f1o de intervenciones p\u00fablicas en contextos de emergencia utilizando metodolog\u00edas espec\u00edficas, y para los controles estrat\u00e9gicos de gesti\u00f3n para supervisar la implementaci\u00f3n.<\/li>\n\n\n\n<li>Ajustes en los algoritmos para validar y priorizar a los solicitantes, despu\u00e9s de que la EFS de Costa Rica descubriera -utilizando un modelo de regresi\u00f3n logar\u00edtmica- que variables clave podr\u00edan impedir que algunos solicitantes elegibles recibieran las prestaciones.<\/li>\n\n\n\n<li>Mayor salvaguarda de la informaci\u00f3n de los solicitantes y m\u00e1s controles para el uso de la plataforma tecnol\u00f3gica.<\/li>\n\n\n\n<li>Detecci\u00f3n de riesgos, mediante el an\u00e1lisis de las bases de datos en busca de anomal\u00edas, de haber concedido prestaciones a solicitantes no admisibles. Las entidades ejecutoras est\u00e1n recuperando estos fondos.<\/li>\n\n\n\n<li>Demostraci\u00f3n, mediante un modelo de evaluaci\u00f3n de impacto, de los efectos positivos del programa, como el suministro de tres comidas al d\u00eda, el pago de facturas, la permanencia de los estudiantes en la escuela y el apoyo a los esfuerzos por encontrar un empleo o crear una empresa.<\/li>\n<\/ul>\n\n\n\n<p>Este enfoque de auditor\u00eda estrat\u00e9gico e integrado permiti\u00f3 a la EFS de Costa Rica proporcionar informaci\u00f3n oportuna a los ejecutores del programa, informando la toma de decisiones y permitiendo la mejora continua, al tiempo que comunicaba informaci\u00f3n clave al Parlamento para su supervisi\u00f3n del programa.<\/p>\n\n\n\n<figure class=\"wp-block-image aligncenter\"><img decoding=\"async\" src=\"http:\/\/intosaijournal.org\/wp-content\/uploads\/2021\/10\/SAI-Costa-Rica-innovative-auditing-graphic-revised-300x207.jpg\" alt=\"Gr\u00e1fico: La EFS de Costa Rica desarrolla un innovador enfoque de auditor\u00eda durante la pandemia\" class=\"wp-image-23607\"\/><\/figure>\n\n\n\n<p><strong>La EFS de Costa Rica pasa a una supervisi\u00f3n m\u00e1s \u00e1gil de las finanzas p\u00fablicas<\/strong><br>En julio de 2020, la EFS de Costa Rica lanz\u00f3 el sitio web <a href=\"https:\/\/sites.google.com\/cgr.go.cr\/monitoreocgr\/?authuser=0\">#MonitoreoCGR<\/a> como parte de sus esfuerzos para monitorear continuamente las finanzas p\u00fablicas durante la pandemia. La EFS publica semanalmente en su sitio web informes breves con an\u00e1lisis concisos y conclusiones claras. Este formato ofrece a las partes interesadas -parlamentarios, entidades gubernamentales, medios de comunicaci\u00f3n y ciudadanos- una visi\u00f3n m\u00e1s completa del entorno fiscal y presupuestario que los informes tradicionales.<\/p>\n\n\n\n<p>La web tambi\u00e9n da acceso a bases de datos hist\u00f3ricas de ingresos y gastos de la Administraci\u00f3n central y el sector p\u00fablico, y permite a los usuarios introducir consultas y descargar datos que se actualizan mensualmente. Para facilitar su uso, el sitio web est\u00e1 dividido en cuatro secciones, basadas en las etapas del ciclo presupuestario: desde el debate del proyecto de presupuesto en la legislatura, pasando por su ejecuci\u00f3n, hasta la rendici\u00f3n de cuentas.<\/p>\n\n\n\n<p>La EFS de Costa Rica est\u00e1 obligada por ley a informar peri\u00f3dicamente a la Asamblea Legislativa sobre cuestiones relativas a las finanzas p\u00fablicas. A trav\u00e9s de este sitio web, la EFS pretende lograr una mayor transparencia, proporcionar informaci\u00f3n importante a los responsables de la toma de decisiones y a los ciudadanos, e informar las conversaciones sobre la recuperaci\u00f3n econ\u00f3mica y fiscal en los pr\u00f3ximos a\u00f1os.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>En 2020, la Contralor\u00eda General de la Rep\u00fablica de Costa Rica, la Entidad Fiscalizadora Superior (EFS) del pa\u00eds, dise\u00f1\u00f3 un enfoque estrat\u00e9gico de auditor\u00eda para evaluar Bono Proteger, un programa gubernamental que proporciona pagos en efectivo de 100-200 USD, durante un m\u00e1ximo de tres meses, a&#8230;<\/p>\n","protected":false},"author":70,"featured_media":7553,"template":"","meta":{"_acf_changed":false,"footnotes":""},"journal-categories":[1279,1302],"content-tags":[1156,1158,1189,1244],"country":[3055],"region":[2872],"section":[2631],"coauthors":[],"class_list":["post-14756","journal-entry","type-journal-entry","status-publish","has-post-thumbnail","hentry","journal-categories-autumn-2021-es","journal-categories-news-in-brief-es","content-tags-oversight-es","content-tags-pandemic-response-es","content-tags-real-time-auditing-es","content-tags-transparency-es","country-costa-rica-es","region-olacefs-de-es","section-news-in-brief-es"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.1.1 - 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