On April 2, 2018, assessment of the 11 studies submitted for the Annual Research Contest 2017 was concluded. The contest was promoted by the Special Committee for the Review of the Charter and its Regulations (CER) of the Organization of Latin American and Caribbean Supreme Audit Institutions, which is presided over by the Court of Auditors of Uruguay. It was open to officials from OLACEFS member institutions.
The theme of the contest was “Oversight by Supreme Audit Institutions of state-owned companies” and aimed to gather good practices from SAIs in order to enhance transparency in public administration and minimize sanctioning and the commission of crimes.
Eleven studies were submitted from full members Chile, Colombia, Costa Rica, Guatemala, Mexico, Nicaragua and Peru.
The assessment was carried out by the Committee, according to the contest rules. The best three were awarded as follows:
1st Prize:Juan José Díaz, SAI Peru: The Legal Nature of Oversight Reports and the Need for Constitutive Reform in their Methodological Structure.
2nd Prize: Carlos Miguel Gómez Márquez, SAI Mexico: Forensic audit:Towards the creation of an oversight model to monitor the management of fraud risks in public companies in Latin America and the Caribbean.
3rd Prize Susana Sagaste Espinoza, SAI Chile: Proposal for a management model to extend SAI audits of companies incorporated as public-private partnerships (PPPs) or those operating with significant state resources