Open access peer-reviewed chapter
Abstract
Quality management systems are crucial for controlling and administering public institutions, promoting a culture of continuous improvement and reducing costs. This research evaluated three critical aspects in the fight against corruption in public procurement: risk management, compliance, and the implementation of ISO 37001 standards. Factors such as collusion between officials and companies, repetitive contracts, solvency checks, supplier experience, and certification were considered. The study found that collusion, procurement requirements, and supplier experience formed a pattern of fraud and corruption in companies. Compliance planning, internal procurement guidelines, training, commission monitoring, and contract evaluation were effective, but areas like planning and contract evaluation needed improvement. Low scores in implementing ISO 37001 standards indicated recognition but incomplete adoption, highlighting the need for stronger anti-corruption policies, ethical codes, and corruption identification practices.
Keywords
- quality system
- anti-bribery
- compliance
- risk management
- ISO 37001
1. Introduction
Corruption in Latin American countries gains strength year after year, accentuating both public and private enterprises. For this reason, managers and public officials must adopt a preventive attitude to establish mechanisms that allow for the implementation of control at all stages. In this sense, their application will achieve the fight against corruption and fraud, thus becoming a complex challenge that requires a combination of effective measures and tools. Therefore, the following aspects highlight some key tools for control and the fight against corruption:
1.1 Legal and regulatory framework
A solid legal framework is essential to prevent and sanction corruption. This involves enacting clear, comprehensive, and up-to-date laws that prohibit and penalize acts of corruption, as well as establishing control bodies responsible for their implementation. In this context, compliance goes beyond mere fulfillment; it also requires evaluating the timely compliance with the regulations, which allows for establishing the foundations on which a company or institution develops. “The results show that Integral Audit is the multidisciplinary, independent, and systems-focused evaluation of the degree and manner of achieving an institution’s objectives.” This position from [1] highlights that not only the legal and regulatory framework of organizations allows for multidisciplinary evaluations, but also the fulfillment of institutional goals and objectives through management indicators.
1.2 Transparency and access to information
Another essential element is transparency in management, establishing technological mechanisms for accessing information as powerful tools to prevent and expose corruption and fraud. Transparency involves publishing documents, methodologies, and actions carried out by the company or institution on their portals, including the activities and budgets used. Additionally, governments should promote active disclosure of information about their activities, budgets, contracts, and important decisions, facilitating citizen participation and public scrutiny. As stated by [2], “to improve processes and have good management of the company,” actions of transparency and access to information are considered a priority for timely controls.
1.3 Accountability
It is necessary to establish effective mechanisms and procedures to hold public officials accountable for their actions and decisions. This involves strengthening internal and external control systems, promoting auditing and evaluation of policies and programs, and ensuring that those responsible for acts of corruption are investigated and fairly punished. Additionally, in the case of companies, the contributions of a professional known as a compliance officer ensure that control processes are periodically fulfilled, as it becomes a constant evaluation of the company by applying legal regulations and promoting training with updated information, thus establishing a compliance culture throughout the organization to prevent and mitigate risks.
1.4 Citizen participation
The participation of civil society, citizens, and non-governmental organizations is crucial in the fight against corruption. Mechanisms such as implementing an anonymous reporting system, integrity systems, and dialog spaces between the government and society can help prevent corruption, identify corrupt practices, and promote transparency and accountability. All this becomes a commitment of the community, considering that institutions and companies are part of it, and therefore, participation becomes a commitment of citizenship.
1.5 Institutional strengthening
It is important to strengthen the institutions responsible for preventing, investigating, and sanctioning corruption. This involves ensuring their autonomy, providing them with adequate resources, improving the training of their staff, and promoting cooperation and coordination between different organizations and levels of government. This strengthening starts with leaders who actively position control in key processes of the organization, allowing the use of this mechanism to guide the actions of the company, to have timely information and make the best decisions for the organization. “A process audit procedure to verify the effectiveness of strategic planning” [3], this activity is part of institutional strengthening and represents an excellent managerial control strategy.
1.6 Technology and information systems
The use of information and communication technologies can be a powerful tool in the fight against corruption. Electronic public procurement systems, expense tracking platforms, online reporting systems, and data analysis tools can help detect corruption patterns, increase transparency, and facilitate accountability. These activities focus on evaluating control; most control models currently used by organizations promote the immediate availability of information and ensure its quality and transparency through evaluation and treatment, comparing processes and systems over time. “Applying artificial intelligence techniques in the field of auditing promises to be an effective strategy for improving efficiency and productivity in these processes and therefore in the organization” [4]. This position is part of a technological transformation where information quality becomes a decision-making tool based on the analysis of adequate information systems managed by technology.
1.7 Culture of integrity
Promoting a culture of integrity and ethics in both the public and private sectors is essential to prevent corruption. This involves fostering values such as honesty, responsibility, and justice, and promoting training and awareness programs on the risks and consequences of corruption. It is important to note that the effective implementation of these tools requires a comprehensive approach and collaboration among different actors, including governments, civil society, the private sector, and international organizations. Furthermore, it must be considered that specific strategies and tools may vary according to the context and needs of each country or community. This is about guiding activities through codes of ethics and conduct, which represent the path that organizations must follow as part of corporate social responsibility. It is here that values and principles are defined, which all employees of a company or organization must embrace. It is essential that companies do not have an ethical instrument and leave it unused or only adhere to the basics.
2. Elements of quality-related internal auditing
The search for effective tools for internal auditing is the first step in taking actions that allow for an effective evaluation of an organization. Currently, technological transformation, reproductions of processes through artificial intelligence, and controlling the lack of ethical values in professionals, who are the major perpetrators, are key aspects. Auditing, applied to fraud and corruption, is a fundamental tool for detecting and preventing illicit acts within an organization. The following are some common tools and techniques used in auditing to address fraud and corruption:
2.1 Risk analysis
Auditing begins with the identification and evaluation of risks associated with fraud and corruption in the organization. Factors such as organizational culture, internal controls, procurement and purchasing processes, and financial transactions are examined to determine the areas of greatest vulnerability. For fraud analysis, the risk of fraudulent activities in an organization is evaluated. Areas of repetitive risk are identified, existing controls are evaluated, transactions and unusual patterns are analyzed, and fraud indicators and other risk factors are considered. Risk is quantified, risk treatment is performed, mitigation strategies are developed, and additional controls are implemented for subsequent application. The process is continuous and requires periodic review and updating. “Audit risks focus on material misstatement,” as stated by Cruz [5], emphasizing that risks focus on material misstatement, which is part of the analysis identifying and generating indications of fraud because of failed processes.
2.2 Compliance testing
Auditing focuses on verifying compliance with policies, procedures, and relevant laws to prevent fraud and corruption. Documents, contracts, accounting records, and other records are reviewed to identify possible irregularities. To achieve compliance, it is necessary for corporate governance to have the willingness to establish a policy that allows, if necessary, the hiring of a compliance officer who trains personnel and ensures the periodic enforcement of deficient processes that repeatedly lead to fraud. Without this commitment, little can be achieved by solely evaluating control. This compliance activity is part of the responsibility of how managers promote control as a policy for change.
2.3 Substantive testing
Substantive testing is conducted to detect unusual or fraudulent transactions. This may involve a detailed review of invoices, receipts, bank statements, and other documentary evidence to identify possible deviations or manipulations. Substantive testing is a tool used in fraud detection. It is applied to identify transactions or events that could indicate the existence of fraudulent activities. These tests are based on the identification of significant deviations, anomalous patterns, or unusual discrepancies in financial or operational data. By performing these tests, the goal is to highlight elements that cannot be explained by normal circumstances or random fluctuations. Careful interpretation of the results of these tests can help focus on more detailed investigations and reveal possible hidden frauds.
2.4 Data analysis
The use of data analysis tools can help identify suspicious patterns and trends that may indicate the existence of fraud or corruption. By analyzing large volumes of financial and operational data, anomalies, duplications, fictitious transactions, or other indications of irregularities can be detected. It is important to focus on standards in the case of processes and on the organization’s historical data. Data analysis is a powerful tool in auditing that allows for the efficient and effective examination of large volumes of information. By applying data analysis techniques such as statistical sampling, trend analysis, anomaly detection, and data mining, auditors can identify patterns, irregularities, and potential frauds. These tools help improve the accuracy and thoroughness of audits while enabling a more proactive and data-driven approach. Data analysis in auditing provides greater confidence in detecting errors and fraud, and facilitates timely, informed decision-making.
2.5 Training and awareness
Auditing may include training and awareness programs on fraud and corruption targeted at the organization’s audit staff, becoming an integral part of the control activity. These preventive educational programs help promote a culture of integrity and ethics and provide guidance on the detection and prevention of fraudulent behavior. Training and awareness are fundamental tools in auditing to strengthen internal controls and prevent fraud [6]. Through training, employees are provided with the necessary skills and knowledge to recognize warning signs, understand associated risks, and comply with established policies and procedures. Additionally, ethics and compliance awareness promote an organizational culture based on values and transparency [7]. This encourages early detection of irregularities, fosters collaboration with internal and external auditors, and promotes greater accountability and commitment from all members of the organization in fraud prevention and detection. Finally, it is important to emphasize that auditing applied to fraud and corruption should be carried out by professionals specialized in forensic investigations and regulatory compliance. Additionally, it is essential to have an organizational environment that supports the auditing process and does not hinder its work. Similarly, transparency and accountability should be promoted within the organization.
3. Quality in auditing
3.1 Internal investigations
A commonly used technique within preventive auditing is conducting investigations through the technique of inquiry in cases of specific suspicions of fraud or corruption. Auditors can conduct internal investigations to gather additional evidence [8]. This involves employee interviews, reviews of electronic communications, forensic computer analysis, and other methods to obtain relevant evidence. Internal investigations are important tools in auditing, especially in fraud detection and prevention [9]. These investigations involve thorough examination and analysis of an organization’s activities, transactions, and records to identify possible irregularities or non-compliance. Internal investigations can be driven by internal or external reports and become particularly useful when there is an anonymous reporting process. By verifying data, reviewing documentation, and conducting employee interviews, these investigations provide a more detailed insight into potential fraud or misconduct, enabling auditors to take corrective actions and establish more effective control measures to prevent future incidents. The auditor relies on their intellectual capital, judgment, and experience to determine these actions.
3.2 Evaluation of internal controls
Auditing also evaluates the effectiveness of existing internal controls within the organization to prevent and detect fraud and corruption. Authorization processes, segregation of duties, supervision, and monitoring are reviewed, and recommendations are made to improve and strengthen them [10]. The evaluation of internal controls is an essential tool in auditing. It involves analyzing and assessing the systems and procedures established in an organization to ensure the effectiveness of its operations, the reliability of financial information, and fraud prevention. Through comprehensive testing and reviews, auditors assess the adequacy and effectiveness of internal controls, identifying potential weaknesses or deficiencies. This evaluation allows auditors to recommend improvements, strengthen risk management, and safeguard the organization’s assets. It also provides greater confidence to users of financial reports and ensures compliance with applicable regulations. This is accompanied by a commitment from corporate governance to design internal control policies that enable the proper functioning of internal controls [11].
3.3 Ética (Ethics)
Ethics refers to the principles and values that guide human behavior. In the context of public management, ethics becomes an important tool for preventing institutionalized corruption, as it promotes integrity, honesty, and responsibility in the performance of public functions. “The purpose of ethics is duty, duty towards oneself or towards others. It is primarily individual or personal, even when it refers to duties and obligations towards others. The quality of human life is related to both solitude and sociability” [12].
Therefore [13], describes ethics as the part of philosophy dedicated to reflecting on morality. Ethics is a type of knowledge that seeks to be constructed rationally, using conceptual rigor and methods of analysis and explanation inherent to philosophy [14].
Ethics is a fundamental part of any organization as it clarifies concepts and brings arguments that allow us to understand the moral conduct of individuals [15]. Ethics is the moral philosophy that weighs on each human being in their behavior, or it can also refer to the good customs that allow for living in a healthy and balanced coexistence among people. Ethics enables individuals to differentiate between right and wrong and apply it to specific practices or societies [16]. It is more about human behavior based on personal commitment to the realization of common well-being, based on the social and psychological study of individuals or groups, and imposing the rules or customs of society or the environment in which they are found.
3.4 Access to information
Access to information is a fundamental right of citizens and a key tool for preventing corruption. The availability of clear and timely information about the functioning of public institutions, decision-making processes, and public resources can contribute to transparency and accountability in public management. “The recognition of access to information implies, correlatively, a guarantee of a free public opinion, indissolubly linked to political pluralism and the constitutional rule of law adopted by our constitution” [17]. It is considered a positive act that the right to access public information guarantees transparency so that citizens can oversee and hold public servants accountable at every step of the process and at any time. Furthermore, it constitutes an effective means against corruption [18].
The Swedes discovered that access to information is a solvent for patrimonialism, discretionary, illegal, or blatantly corrupt practices. And that solvent accompanied the economic takeoff process of that country, marking it forever. “Having access to official certificates was initially intended to support the land distribution process but later spread to other areas of government, becoming part of the administrative culture of the State and its citizens” [19].
Access to information benefits society, without any distinction, because by having sufficient information on a topic of interest, members of a society acquire the ability to engage in debates with others. This is an important aspect of freedom of expression and a fundamental instrument for promoting the rule of law and other individual rights to foster trust.
The right to access information as a fundamental right is entirely necessary in any country, depending on who or what requests the information and the type of information involved. Clearly, having access to information would prevent corruption, shed light on decision-making processes, budget allocation, and management that has been carried out to demonstrate the proper fulfillment of obligations, leading to public measures and policy design that help the population.
In this regard, we pose the following research question: Does the application of quality tools to combat corruption influence their effectiveness? To explore this, we will analyze three influential tools within management auditing: i) risk control, ii) compliance, and iii) ISO 37001 (anti-bribery).
3.5 Managerial implications
The study reveals critical managerial implications for effectively combating corruption and promoting quality management practices:
Prioritizing quality tools is a foundational step. Management must commit to implementing proven approaches like Six Sigma and Lean, which enhance processes and reduce susceptibility to corruption.
Proactive implementation of preventive measures is essential. Neglecting anti-corruption actions within organizational processes equates to permitting corruption to persist. Management should establish robust policies, promote a culture that encourages reporting corrupt acts, and protect whistleblowers.
Fostering a culture of accountability and transparency is vital. Leaders must cultivate an environment where responsibility and openness are core values.
Continuous improvement is paramount to stay ahead of evolving corruption risks. Management must regularly assess and update anti-corruption policies, processes, and quality management practices.
Ensuring legal compliance is a non-negotiable requirement. All measures must adhere to legal and regulatory standards.
Ongoing employee education and training play a crucial role in corruption prevention. Training programs should cover ethics and the significance of reporting corrupt behavior.
Visible commitment from top management in anti-corruption and quality management initiatives sets the organizational tone.
Regular monitoring and auditing: Uncover and rectify vulnerabilities to corruption. Managers should establish clear procedures for reporting and addressing corruption.
External collaboration with experts and organizations can provide valuable resources for enhancing organizational integrity. These managerial implications underscore the necessity of adopting a comprehensive, proactive approach to tackle corruption and ensure effective quality management.
4. Methodology
The depth of this methodology is evident in the thorough approach taken to address the research question. It encompasses a detailed examination of the causes outlined in the conceptual framework related to combating corruption through the application of quality tools. This method involves the creation of 5 specific criteria for each tool, focusing on the key tools mentioned earlier. Additionally, it involves consulting with 8 expert auditors to determine the average rating for each tool. The resulting rating scale, ranging from 1 (not influential) to 10 (totally influential), categorizes and describes the direction of the responses. The methodology goes on to highlight the most influential answers, indicating a comprehensive and in-depth analysis of the research question.
4.1 Results
4.1.1 Risk management
For this variable, we considered the following criteria within public procurement: repetitive contracts, collusion at all levels, review of requirements and solvency, supplier experience, and supplier certification. The results are as follows:
In Figure 1, we can observe that the audit experts rated collusion between officials and companies with a score of 8. This element is consistently identified as a significant driver of corruption. If collusion occurs at all levels, it becomes difficult for control systems to detect it. The experience of auditors indicates that this factor, combined with requirements and the experience of procurement participants, becomes the pattern for fraud and corruption in companies.
Figure 1.
Risk management analysis in public procurement.
4.1.2 Compliance
The criteria we highlight in this tool regarding public procurement are as follows: contract compliance planning, internal contracting guidelines, guideline training, contract commission monitoring, and contract management evaluation.
In Figure 2, we can observe that the highest average is for the commission monitoring and training of officials in compliance, with a rating of 6 and 5, respectively. This implies that this quality tool, created for a commission to evaluate and proactively train officials to prevent acts of corruption in procurement, is effective. However, it is noteworthy that there is a low average for planning, guidelines, and contract management evaluation, with ratings of 1, 3, and 4, respectively. This suggests that compliance in these areas is very low or that there is a lack of commitment from corporate governance.
Figure 2.
Analysis of compliance in procurement.
4.1.3 ISO 37001
In this process, the ISO 37001 anti-bribery standard was considered a preventive cross-cutting framework to combat corruption. By applying this standard, the conditions involve conducting an organizational diagnosis and addressing its weaknesses in a specific process. This implies implementing a quality condition to meet compliance requirements. The variables to consider are as follows: level of commitment to corporate governance, availability of a compliance officer, utilization of the code of ethics, identification of anti-bribery practices, and evaluation and sanctioning of corrupt suppliers and officials.
In Figure 3, we can observe that the average ratings are low. The variables of the availability of a compliance officer and the evaluation of corrupt officials received a rating of 2. The remaining variables, such as the anti-bribery commitment policy, the code of ethics, and the identification of anti-bribery and collusion practices, currently serve as essential mechanisms for preventing corruption but have a rating of 1. This suggests that many companies have not fully implemented this ISO standard, although they recognize the importance of having a compliance professional and implementing an ethical code to prevent crimes and fraud.
Figure 3.
Analysis of elements of the ISO 37001 anti-bribery standard.
5. Discussion
Risk management reveals that collusion between officials and companies stands out as a critical driver of corruption. This underscores the importance of enhancing control and supervision systems to detect and prevent this practice at all levels. Auditor experience highlights that collusion, when combined with procurement requirements and expertise, establishes a pattern of fraud and corruption within companies.
Compliance demonstrates effectiveness in commission monitoring and official training, but planning, guidelines, and contract management evaluation require significant improvements. This suggests a lack of commitment in critical areas of corporate governance.
Regarding ISO 37001, the low scores indicate that many organizations recognize its importance but have not fully implemented this standard. This underscores the need for greater commitment to establish robust anti-corruption policies, ethical codes, and practices for identifying corruption and collusion.
6. Conclusions
Combating corruption and fraud in Latin American countries requires the application of key tools. A solid legal framework, transparency in management, accountability, citizen participation, institutional strengthening, technology and information systems, and a culture of integrity are essential elements. When these tools are implemented comprehensively and collaboratively, they can contribute to preventing and combating corruption in both the public and private sectors. It is crucial for leaders and organizations to promote ethics, responsibility, and justice and foster a culture of integrity at all levels.
By identifying causes related to quality in internal auditing, the following elements stand out: i) Risk identification: examining factors such as organizational culture, internal controls, procurement and purchasing processes, and financial transactions to determine areas of greater vulnerability, ii) Compliance testing: reviewing documents, contracts, accounting records, and other records to verify compliance with relevant policies, procedures, and laws to prevent fraud and corruption, iii) Substantive testing: conducting detailed tests on invoices, receipts, bank statements, and other documentary evidence to detect unusual or fraudulent transactions, iv) Data analysis: utilizing data analysis tools to identify suspicious patterns and trends that may indicate the existence of fraud or corruption, v) Internal investigations: conducting internal investigations, which may include employee interviews, reviews of electronic communications, and forensic computer analysis, to gather additional evidence in specific cases of suspicion, vi) Evaluation of internal controls: assessing the effectiveness of existing internal controls in the organization to prevent and detect fraud and corruption, identifying potential weaknesses and deficiencies, vii) Training and awareness: implementing training and awareness programs on fraud and corruption for audit personnel to promote a culture of integrity and ethics.
This set of processes allows for the identification of causes for fraud and corruption crimes, and its application should be continuous and compliant with regulations and laws. Additionally, it can be developed as a policy enforced by corporate governance. Furthermore, transparency and accountability should be intelligently promoted within the organization, and specialized professionals in forensic investigations and regulatory compliance should be present.
Risk management in public procurement presents significant challenges. Our analysis reveals that collusion between officials and companies is a persistent problem and represents the primary driver of corruption. The lack of detection by control systems is due to its pervasive nature. Additionally, auditors’ experience highlights that this factor, along with requirements and participants’ experience, are common patterns of fraud and corruption in contracting companies.
On the other hand, our analysis reveals that, in terms of compliance in public procurement, the commission monitoring and training of officials receive positive ratings, with average scores of 6 and 5, respectively. These quality tools aim to prevent acts of corruption. However, the low ratings for planning, guidelines, and contract management evaluation, with scores of 1, 3, and 4, respectively, are concerning. This indicates low compliance or a lack of commitment from corporate governance.
The analysis of elements of the ISO 37001 anti-bribery standard reveals low average ratings. The availability of a compliance officer and the evaluation of corrupt officials received a score of 2. The variables related to the anti-bribery commitment policy, the code of ethics, and the identification of anti-bribery and collusion practices are considered essential mechanisms.
Citizens have a fundamental right to access information, which serves as a crucial tool for preventing corruption. This suggests that many companies have not fully implemented this ISO standard, although they recognize the importance of having a compliance professional and applying an ethical code to prevent crimes and fraud.
In this way, we observe that the research question is fulfilled, and we emphasize that the use of effective quality tools enables the prevention and detection of fraud and corruption. Not implementing measures within organizational processes means allowing them to continue without taking any action, which also implies a certain complicity with administrations that do not take steps to change, and that is also part of corruption.
References
- 1.
Herrera H. Corporate Social Responsibility and Business Ethics. Colombia: Ecoe Ediciones; 2011 - 2.
Medina A, Crespo M. Checklist to Evaluate Strategic Planning as a Process Audit Tool. Magazine de las Ciencias. 2019. pp. 1-15. Available from: https://revistas.utb.edu.ec/index.php/magazine/article/view/671 - 3.
Merrill JC & Barney RD. Press and Ethics. Essays on the Morality of Mass Media. Buenos Aires, Argentina: Universidad de Buenos Aires. Available from: https://catalogosiidca.csuca.org/Record/UNACHI.5485 - 4.
Law of Transparency and Access to Public Information. 2004. Available from: https://books.google.com.ec/books?hl=es&lr=&id=AZ3FAQAAQBAJ&oi=fnd&pg=PP1&dq=Herrera+H.+Ecoe+Ediciones%3B+2011&ots=vK409t3eZD&sig=M1IIcnmmpTJTzAM0KO0r8aHiNlY#v=onepage&q=Herrera%20H.%20Ecoe%20Ediciones%3B%202011&f=false - 5.
Cruz J. Auditing in the COVID-19 environment. Use of technology and risk approach. Podium. 2020; 38 :1-15. DOI: 10.31095/podium.2020.38.5 - 6.
Descalzo A. Good Governance: Scope of Application, General and Action Principles, Disciplinary Offenses, and Conflict of Interests. Transparency Access to Public Information and Good Governance. Study of the Law. 2013. Available from: http://www.scielo.edu.uy/scielo.php?script=sci_arttext&pid=S2301 - 7.
Zorro M. Development: Perspectives and Dimensions. First ed. Bogota: University of the Andes; 2007. DOI: 978-958-695-432-7 - 8.
Aguilera Izaguerra G. Good Governance and Human Rights in Mexico. 2020. Available from: http://portal.amelica.org/ameli/jatsRepo/187/1872095005/index.html - 9.
Cortina A, Martínez E. Ethics. (1st edition). 1996. Available from: https://books.google.es/books?hl=en&lr=lang_en&id=_HtC1_tTjfUC&oi=fnd&pg=PA9&dq=ethics+&ots=hFrFbP-aGJ&sig=RbookDoAR5MuzhuehCixlfD_3I#v=onepage&q=ethics&f=true - 10.
María L, Clarita G, Galo C. Importance of management audit as a continuous improvement tool in companies. Contemporary Dilemmas: Education, Politics, and Values. 2021; 42 :52-72. DOI: 10.46377/dilemas.v8i.2723 - 11.
Fernández JA. Total quality management. The EFQM Model of Excellence. Medifam. 2002; 12 :41-54 - 12.
Guajardo E. Total Quality Management. Concepts and Teachings of the Great Quality Masters. 1996. Available from: https://books.google.es/books?hl=en&lr=&id=9zYyYc6i9JwC&oi=fnd&pg=PA1&dq=total+quality&ots=2bzZ65J7Th&sig=XtlTK5AmkcDCaCUfZw0fsMX6ANY#v=onepage&q=total%20quality&f=false - 13.
Ferrando Sánchez M, Granero Castro J. Total Quality: EFQM Model of Excellence. Spain: Editorial; 2005. DOI: 84-96169-68-5 - 14.
Cantos M. Comprehensive audit as a validation tool for institutional management. Telos: Journal of Interdisciplinary Studies in Social Sciences. 2019; 21 :422-448. Available from:https://dialnet.unirioja.es/servlet/articulo?codigo=6923471 - 15.
Guajardo Garza E. Total Quality Management. 2019. Available from: https://books.google.com.ec/books?hl=en&lr=&id=9zYyYc6i9JwC&oi=fnd&pg=PA1&dq=total+quality+scientific+article&ots=2bzZ52O1Ul&sig=msaHQooNzQoUpNmB7tRcX6rIkEY#v=onepage&q=total%20quality%20scientific%20article&f=false - 16.
Iñiguez ES. Good Governance: Political Studies. Mexico City: Planeta Num; 2016. p. 26 - 17.
Basterra M. The Right of Access to Public Information. Buenos Aires, Argentina: Universidad de Palermo; 2012. Available from: http://hdl.handle.net/10226/853 - 18.
Hernández J, Duque F. Artificial intelligence at the Service of Auditing: A systematic literature review. Iberian Journal of Systems. 2020; 27 :213-226. Available from:https://www.proquest.com/openview/8a2868ccf43245be9a642a31d5454ca4/1?pq-origsite=gscholar&cbl=1006393 - 19.
Ackerman M. Laws of Access to Information in the World. Mexico: National Institute of Transparency, Access to Information, and Personal Data Protection; 2008. Available from: https://ru.iis.sociales.unam.mx/handle/IIS/5301