{"id":"https://openalex.org/W4389796830","doi":"https://doi.org/10.54139/revfaces.v5i1.518","title":"Herramientas de auditor\u00eda en \u00f3rganos de control fiscal externo municipal en Venezuela","display_name":"Herramientas de auditor\u00eda en \u00f3rganos de control fiscal externo municipal en Venezuela","publication_year":2023,"publication_date":"2023-09-19","ids":{"openalex":"https://openalex.org/W4389796830","doi":"https://doi.org/10.54139/revfaces.v5i1.518"},"language":"es","primary_location":{"id":"doi:10.54139/revfaces.v5i1.518","doi":"https://doi.org/10.54139/revfaces.v5i1.518","is_oa":true,"landing_page_url":"https://doi.org/10.54139/revfaces.v5i1.518","pdf_url":"https://www.revistas.uc.edu.ve/index.php/revFACES/article/download/518/407","source":{"id":"https://openalex.org/S4393917237","display_name":"FACES - Universidad de Carabobo/Revista Faces UC","issn_l":"1316-6182","issn":["1316-6182","2665-0207"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Revista FACES","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"bronze","oa_url":"https://www.revistas.uc.edu.ve/index.php/revFACES/article/download/518/407","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5075762750","display_name":"Ernesto Daniel Rodr\u00edguez Colmenares","orcid":"https://orcid.org/0000-0002-7730-5377","observed_orcids":["https://orcid.org/0000-0002-7730-5377"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Ernesto Daniel Rodr\u00edguez Colmenares","raw_affiliation_strings":["Contralor\u00eda Municipal de Los Guayos, estado Carabobo, Venezuela"],"raw_orcid":"https://orcid.org/0000-0002-7730-5377","affiliations":[{"raw_affiliation_string":"Contralor\u00eda Municipal de Los Guayos, estado Carabobo, Venezuela","institution_ids":[]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5093508187","display_name":"Wilfredo Domingo Vargas Erazo","orcid":"https://orcid.org/0009-0006-7265-913X","observed_orcids":["https://orcid.org/0009-0006-7265-913X"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Wilfredo Domingo Vargas Erazo","raw_affiliation_strings":["Contralor\u00eda Municipal de Los Guayos, estado Carabobo, Venezuela"],"raw_orcid":"https://orcid.org/0009-0006-7265-913X","affiliations":[{"raw_affiliation_string":"Contralor\u00eda Municipal de Los Guayos, estado Carabobo, Venezuela","institution_ids":[]}]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.6584,"has_fulltext":true,"cited_by_count":2,"citation_normalized_percentile":{"value":0.66293205,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":88,"max":93},"biblio":{"volume":"5","issue":"1","first_page":"88","last_page":"110"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.6195999979972839,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.6195999979972839,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.2037000060081482,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T12446","display_name":"Economic Growth and Fiscal Policies","score":0.048900000751018524,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/audit-planning","display_name":"audit planning","score":0.5860000252723694},{"id":"https://openalex.org/keywords/audit-risk","display_name":"audit risk","score":0.6480000019073486},{"id":"https://openalex.org/keywords/internal-control","display_name":"internal control","score":0.5419999957084656},{"id":"https://openalex.org/keywords/financial-control","display_name":"financial control","score":0.5540000200271606},{"id":"https://openalex.org/keywords/local-government-auditing","display_name":"local government auditing","score":0.6029999852180481},{"id":"https://openalex.org/keywords/venezuela","display_name":"Venezuela","score":0.8539999723434448}],"concepts":[{"id":"https://openalex.org/C15708023","wikidata":"https://www.wikidata.org/wiki/Q80083","display_name":"Humanities","level":1,"score":0.685373067855835},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.5222424268722534},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.2467823624610901}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.54139/revfaces.v5i1.518","doi":"https://doi.org/10.54139/revfaces.v5i1.518","is_oa":true,"landing_page_url":"https://doi.org/10.54139/revfaces.v5i1.518","pdf_url":"https://www.revistas.uc.edu.ve/index.php/revFACES/article/download/518/407","source":{"id":"https://openalex.org/S4393917237","display_name":"FACES - Universidad de Carabobo/Revista Faces UC","issn_l":"1316-6182","issn":["1316-6182","2665-0207"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Revista FACES","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.54139/revfaces.v5i1.518","doi":"https://doi.org/10.54139/revfaces.v5i1.518","is_oa":true,"landing_page_url":"https://doi.org/10.54139/revfaces.v5i1.518","pdf_url":"https://www.revistas.uc.edu.ve/index.php/revFACES/article/download/518/407","source":{"id":"https://openalex.org/S4393917237","display_name":"FACES - Universidad de Carabobo/Revista Faces UC","issn_l":"1316-6182","issn":["1316-6182","2665-0207"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Revista FACES","raw_type":"journal-article"},"sustainable_development_goals":[{"score":0.6601999998092651,"display_name":"Peace, justice, and strong institutions","id":"https://metadata.un.org/sdg/16"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W4389796830.pdf","grobid_xml":"https://content.openalex.org/works/W4389796830.grobid-xml"},"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W2776825983","https://openalex.org/W2952242125","https://openalex.org/W2146596012","https://openalex.org/W7117952493","https://openalex.org/W6989490567","https://openalex.org/W7066657831","https://openalex.org/W7066026853","https://openalex.org/W7137642674","https://openalex.org/W2969934569","https://openalex.org/W1497059731"],"abstract_inverted_index":{"El":[0],"estudio":[1,58,63],"tuvo":[2],"como":[3,97],"prop\u00f3sito":[4],"principal":[5],"establecer":[6],"herramientas":[7],"de":[8,13,19,26,36,55,64,85,124,131,139],"control":[9,27,49,122],"para":[10,82,116],"la":[11,17,34,44,69,83,87,90,109,125],"detecci\u00f3n":[12],"los":[14,40,114,118,129,137],"riesgos":[15,120],"en":[16,29,33,43,136],"planeaci\u00f3n":[18],"las":[20],"auditor\u00edas":[21],"practicadas":[22],"por":[23],"un":[24,48,62,98],"ente":[25],"p\u00fablico":[28],"Venezuela.":[30],"se":[31,71,95,134],"insert\u00f3":[32],"modalidad":[35],"proyecto":[37],"factible,":[38],"alcanzar":[39],"objetivos":[41],"fijados":[42],"auditor\u00eda":[45],"y":[46,66,89,92,104,128],"mantener":[47],"financiero":[50],"estatal":[51],"efectivo.":[52],"En":[53,107],"t\u00e9rminos":[54],"dise\u00f1o,":[56],"este":[57],"es":[59],"consistente":[60],"con":[61,101],"campo":[65],"documental,":[67],"donde":[68],"muestra":[70],"considera":[72],"igual":[73],"a":[74],"una":[75],"poblaci\u00f3n":[76],"limitada.":[77],"Se":[78],"utilizaron":[79],"dos":[80],"m\u00e9todos":[81],"recolecci\u00f3n":[84],"datos,":[86],"observaci\u00f3n":[88],"encuesta,":[91],"el":[93],"cuestionario":[94],"dise\u00f1\u00f3":[96],"instrumento":[99],"estructurado":[100],"preguntas":[102],"cerradas":[103],"criterios":[105],"dicot\u00f3micos.":[106],"conclusi\u00f3n,":[108],"herramienta":[110],"propuesta":[111],"permite":[112],"determinar":[113],"procedimientos":[115],"evaluar":[117],"posibles":[119],"del":[121],"interno":[123],"entidad":[126],"auditada":[127],"tipos":[130],"riesgo":[132],"que":[133],"evidencian":[135],"procesos":[138],"control.":[140]},"counts_by_year":[{"year":2025,"cited_by_count":1},{"year":2024,"cited_by_count":1}],"updated_date":"2026-11-07T11:25:07.637180","created_date":"2023-12-16T00:00:00"}