Consello de Contas de Galicia: promoting integrity from the internal control of public entities.

Abstract

Based on the reasons why the Consello de Contas was chosen to carry out the functions of preventing corruption as opposed to other models, the objective is to explain in this paper the strategy chosen for the development of these new functions, based on a dynamic framework in which integrity policies are shown to be the central axis to which the audit experience of this body is added, combining the application of the COSO model and the international auditing standards, while presenting the first advances made.

Keywords:

Integrity, Corrupción, Internal Control, Risks, Risk prevention plans, Public audit