{"id":30999,"date":"2025-10-15T09:24:31","date_gmt":"2025-10-15T09:24:31","guid":{"rendered":"https:\/\/idi.no\/our-work\/initiative\/lota-publicaciones\/"},"modified":"2025-11-13T04:18:39","modified_gmt":"2025-11-13T04:18:39","slug":"lota-publicaciones","status":"publish","type":"our-work","link":"https:\/\/idi.no\/es\/our-work\/initiative\/lota-publicaciones\/","title":{"rendered":"LOTA &#8211; publicaciones"},"content":{"rendered":"\r\n<div  class=\"our-work-single-hero-block\" style=\"background-image:linear-gradient(180.00deg, rgba(0, 84, 142, 0) 76.41%,rgba(0, 84, 142, 0.8) 114.274%), url(https:\/\/idi.no\/wp-content\/uploads\/2025\/08\/LOTA-Hero.jpg);\">\r\n\t<div class=\"our-work-single-hero-block__container container\">\r\n\t\t<div class=\"our-work-single-hero-block__content\">\r\n\t\t\t\t\t\t\t\r\n\t\t\t\t<div class=\"our-work-single-hero-block__breadcrumbs breadcrumbs\">\r\n\t\t\t\t\t<span><span><a href=\"https:\/\/idi.no\/es\/\">Home<\/a><\/span><\/span>\t\t\t\t<\/div>\r\n\r\n\t\t\t\t\r\n\t\t\t\t\r\n\t\t\t\t\t\t<h1 class=\"our-work-single-hero-block__title\">\r\n\t\t\t\tLOTA &#8211; publicaciones\r\n\t\t\t\t\r\n\r\n\t\t\t<\/h1>\r\n\t\t<\/div>\r\n\t<\/div>\r\n\r\n\t    <div class=\"our-work-single-hero-block__subnavigation\" data-active-index=\"0\">\r\n        <div class=\"our-work-single-hero-block__subnavigation-container container\">\r\n            <span class=\"our-work-single-hero-block__subnavigation-trigger-label\">\r\n                SECTIONS            <\/span>\r\n            <div class=\"our-work-single-hero-block__subnavigation-mobile-trigger\" tabindex=\"0\">\r\n                <span class=\"our-work-single-hero-block__subnavigation-trigger-active\">\r\n                    HOME                <\/span>\r\n                <span class=\"icon-chevron\"><img decoding=\"async\" src=\"https:\/\/idi.no\/wp-content\/themes\/idi\/assets\/images\/icons\/shevron_down.svg\" alt=\"\"><\/span>\r\n            <\/div>\r\n            <div class=\"our-work-single-hero-block__subnavigation-dropdown\">\r\n                \t\t\t\t\t                    <div class=\"our-work-single-hero-block__subnavigation-item is-active\" data-index=\"0\" data-url=\"https:\/\/idi.no\/our-work\/initiative\/lota\/\">\r\n                        <a href=\"https:\/\/idi.no\/our-work\/initiative\/lota\/\" class=\"our-work-single-hero-block__subnavigation-link\">\r\n                            HOME                        <\/a>\r\n                    <\/div>\r\n                \t\t\t\t\t                    <div class=\"our-work-single-hero-block__subnavigation-item\" data-index=\"1\" data-url=\"https:\/\/idi.no\/our-work\/initiative\/lota\/lota-what-is-lota\/\">\r\n                        <a href=\"https:\/\/idi.no\/our-work\/initiative\/lota\/lota-what-is-lota\/\" class=\"our-work-single-hero-block__subnavigation-link\">\r\n                            WHAT IS LOTA?                        <\/a>\r\n                    <\/div>\r\n                \t\t\t\t\t                    <div class=\"our-work-single-hero-block__subnavigation-item\" data-index=\"2\" data-url=\"https:\/\/idi.no\/our-work\/initiative\/lota\/lota-audits\/\">\r\n                        <a href=\"https:\/\/idi.no\/our-work\/initiative\/lota\/lota-audits\/\" class=\"our-work-single-hero-block__subnavigation-link\">\r\n                            LOTA AUDITS                        <\/a>\r\n                    <\/div>\r\n                \t\t\t\t\t                    <div class=\"our-work-single-hero-block__subnavigation-item\" data-index=\"3\" data-url=\"https:\/\/idi.no\/our-work\/initiative\/lota\/lota-impact-and-testimonials\/\">\r\n                        <a href=\"https:\/\/idi.no\/our-work\/initiative\/lota\/lota-impact-and-testimonials\/\" class=\"our-work-single-hero-block__subnavigation-link\">\r\n                            IMPACT AND TESTIMONIALS                        <\/a>\r\n                    <\/div>\r\n                \t\t\t\t\t                    <div class=\"our-work-single-hero-block__subnavigation-item\" data-index=\"4\" data-url=\"https:\/\/idi.no\/our-work\/initiative\/lota\/lota-publications\/\">\r\n                        <a href=\"https:\/\/idi.no\/our-work\/initiative\/lota\/lota-publications\/\" class=\"our-work-single-hero-block__subnavigation-link\">\r\n                            PUBLICATIONS                        <\/a>\r\n                    <\/div>\r\n                \t\t\t\t\t                    <div class=\"our-work-single-hero-block__subnavigation-item\" data-index=\"5\" data-url=\"https:\/\/idi.no\/our-work\/initiative\/lota\/lota-talks\/\">\r\n                        <a href=\"https:\/\/idi.no\/our-work\/initiative\/lota\/lota-talks\/\" class=\"our-work-single-hero-block__subnavigation-link\">\r\n                            LOTA TALKS                        <\/a>\r\n                    <\/div>\r\n                            <\/div>\r\n        <\/div>\r\n\t<\/div>\r\n<\/div>\r\n\n<div  class=\"text-and-media-block  block-image-align--left block-background-color--white with-circles\" >\n\t<div class=\"text-and-media-block__container container\">\n\t\t<div class=\"text-and-media-block__col\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t<h2 class=\"text-and-media-block__title\">\n\t\t\t\t\tAn\u00e1lisis LOTA\t\t\t\t<\/h2>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"text-and-media-block__description\">\n\t\t\t\t\t<div id=\"column-wrap-id-1670845406394\" class=\"sppb-row-column \">\n<div id=\"column-id-1670845406394\" class=\"sppb-column \">\n<div class=\"sppb-column-addons\">\n<div id=\"sppb-addon-wrapper-1670845891194\" class=\"sppb-addon-wrapper addon-root-text-block\">\n<div id=\"sppb-addon-1670845891194\" class=\"clearfix \">\n<div class=\"sppb-addon sppb-addon-text-block \">\n<div class=\"sppb-addon-content \">\n<p>En respuesta a este entorno y desarrollo tecnol\u00f3gico en r\u00e1pida evoluci\u00f3n, IDI ha desarrollado una herramienta LOTA Scan para ayudar a las EFS a hacer un mejor uso de la tecnolog\u00eda en el cumplimiento de sus mandatos de auditor\u00eda, mediante la planificaci\u00f3n de auditor\u00edas espec\u00edficas de tecnolog\u00eda, el desarrollo de habilidades tecnol\u00f3gicas y la introducci\u00f3n de nuevas tecnolog\u00edas en la pr\u00e1ctica de auditor\u00eda de la EFS.<\/p>\n<p>El LOTA Scan tiene como objetivo proporcionar a las EFS una herramienta para analizar su entorno interno y externo en el uso de la tecnolog\u00eda en las auditor\u00edas y el uso de la tecnolog\u00eda por parte de los gobiernos. La parte del LOTA Scan relacionada con la evaluaci\u00f3n del entorno externo ayuda a identificar las \u00e1reas donde se requieren auditor\u00edas de tecnolog\u00eda y a esbozar proyectos de auditor\u00eda relacionados con la tecnolog\u00eda que se incluir\u00e1n en la estrategia LOTA. Al mismo tiempo, la evaluaci\u00f3n del entorno externo ayuda a identificar las necesidades tecnol\u00f3gicas de la EFS para utilizar la tecnolog\u00eda en las auditor\u00edas. A su vez, la evaluaci\u00f3n del entorno interno ayuda a evaluar el estado actual de la EFS y c\u00f3mo responde la EFS a las necesidades tecnol\u00f3gicas que surgen del entorno externo.   <\/p>\n<p>La herramienta LOTA Scan consta de<\/p>\n<ol>\n<li><span style=\"font-size: var(--bs-body-font-size);font-weight: var(--bs-body-font-weight);text-align: var(--bs-body-text-align)\"><strong>Gu\u00eda de LOTA Scan.<\/strong> <\/span><span style=\"font-size: var(--bs-body-font-size);font-weight: var(--bs-body-font-weight);text-align: var(--bs-body-text-align)\">La Gu\u00eda de LOTA Scan proporciona orientaci\u00f3n b\u00e1sica sobre la ejecuci\u00f3n del proyecto LOTA Scan en una EFS. Esto incluye orientaci\u00f3n sobre los requisitos previos para llevar a cabo un LOTA Scan y el flujo de trabajo de LOTA Scan, incluidas las fases clave y el an\u00e1lisis. <\/span><\/li>\n<li><span style=\"font-size: var(--bs-body-font-size);font-weight: var(--bs-body-font-weight);text-align: var(--bs-body-text-align)\"><strong>Canvas de LOTA Scan.<\/strong> <\/span><span style=\"font-size: var(--bs-body-font-size);font-weight: var(--bs-body-font-weight);text-align: var(--bs-body-text-align)\">El Canvas de LOTA Scan proporciona una plantilla para llevar a cabo y realizar informes de alto nivel sobre el LOTA Scan.<\/span><\/li>\n<li><span style=\"font-size: var(--bs-body-font-size);font-weight: var(--bs-body-font-weight);text-align: var(--bs-body-text-align)\"><strong>Banco de preguntas de LOTA Scan.<\/strong> <\/span><span style=\"font-size: var(--bs-body-font-size);font-weight: var(--bs-body-font-weight);text-align: var(--bs-body-text-align)\">El Banco de Preguntas de LOTA Scan enumera preguntas detalladas que deben considerarse durante el an\u00e1lisis.<\/span><\/li>\n<\/ol>\n<p><span style=\"font-size: var(--bs-body-font-size);font-weight: var(--bs-body-font-weight);text-align: var(--bs-body-text-align)\">Puede encontrar m\u00e1s informaci\u00f3n sobre estos elementos junto con los enlaces de descarga a continuaci\u00f3n. <\/span><\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\n\t\t\t<div class=\"text-and-media-block__button-list\">\n\t\t\t\n\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t    <div class=\"text-and-media-block__col\">\n\t\t\t\t<div class=\"text-and-media-block__image\">\n\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/idi.no\/wp-content\/uploads\/2025\/08\/LOTA_Scan_Cover.png\" alt=\"\">\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\t\t<\/div>\n<\/div>\n\n<div  class=\"text-and-media-block  block-image-align--left block-background-color--white with-circles\" >\n\t<div class=\"text-and-media-block__container container\">\n\t\t<div class=\"text-and-media-block__col\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t<h2 class=\"text-and-media-block__title\">\n\t\t\t\t\tDesmitificando las tecnolog\u00edas\t\t\t\t<\/h2>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"text-and-media-block__description\">\n\t\t\t\t\t<p>Desmitificando las tecnolog\u00edas es un folleto que tiene como objetivo proporcionar una gu\u00eda visual concisa para los profesionales de las EFS sobre algunas tecnolog\u00edas que son relevantes para los auditores p\u00fablicos y que podr\u00edan afectar su trabajo, al tiempo que establece un vocabulario com\u00fan.<\/p>\n<p>Est\u00e1 destinado principalmente a proporcionar una visi\u00f3n general de alto nivel de las tecnolog\u00edas y conceptos clave para los profesionales no tecnol\u00f3gicos o los auditores no tecnol\u00f3gicos.<\/p>\n\t\t\t\t<\/div>\n\t\t\t\n\t\t\t<div class=\"text-and-media-block__button-list\">\n\t\t\t\n\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t    <div class=\"text-and-media-block__col\">\n\t\t\t\t<div class=\"text-and-media-block__image\">\n\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/idi.no\/wp-content\/uploads\/2025\/08\/LOTA_DT_cover.png\" alt=\"\">\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\t\t<\/div>\n<\/div>\n\n<div  class=\"accordion-block \" >\n\t<div class=\"accordion-block__container container\">\n\t\t\t\t\t\t\t\t\t<div class=\"accordion-block__accordion\">\n\t\t\t\t\t\t\t\t\t<div class=\"accordion-block__accordion-item\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<h3 class=\"accordion-block__accordion-item-title\">\n\t\t\t\t\t\t\t\tDesmitificando las tecnolog\u00edas\t\t\t\t\t\t\t<\/h3>\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"accordion-block__accordion-item-wrapper\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"accordion-block__accordion-item-content\">\n\t\t\t\t\t\t\t\t\t<div class=\"sppb-addon-content\"><a id=\"btn-16709401570580\" class=\"sppb-btn sppb-btn-custom sppb-btn-sm sppb-btn-rounded\" href=\"\/elibrary\/1930-idi-demystifying-technology-ar\/file\" target=\"_blank\" rel=\"noopener\" data-uw-rm-brl=\"PR\" data-uw-original-href=\"https:\/\/www.idi.no\/elibrary\/relevant-sais\/lota\/demystifying-technology\/1930-idi-demystifying-technology-ar\/file\" aria-label=\"Download in Arabic - open in a new tab\" data-uw-rm-ext-link=\"\"><i class=\"far fa-file-pdf\" aria-hidden=\"true\"><\/i> Descargar en \u00e1rabe<\/a><a id=\"btn-16709401570581\" class=\"sppb-btn sppb-btn-custom sppb-btn-sm sppb-btn-rounded\" href=\"https:\/\/www.idi.no\/elibrary\/relevant-sais\/lota\/demystifying-technology\/1920-idi-demystifying-technology-en\/file\" target=\"_blank\" rel=\"noopener\" data-uw-rm-brl=\"PR\" data-uw-original-href=\"https:\/\/www.idi.no\/elibrary\/relevant-sais\/lota\/demystifying-technology\/1920-idi-demystifying-technology-en\/file\" aria-label=\"Download in English - open in a new tab\" data-uw-rm-ext-link=\"\"><i class=\"far fa-file-pdf\" aria-hidden=\"true\"><\/i><\/a><\/div>\n<div class=\"sppb-addon-content\"><a id=\"btn-16709401570581\" class=\"sppb-btn sppb-btn-custom sppb-btn-sm sppb-btn-rounded\" href=\"\/elibrary\/1920-idi-demystifying-technology-en\/file\" target=\"_blank\" rel=\"noopener\" data-uw-rm-brl=\"PR\" data-uw-original-href=\"https:\/\/www.idi.no\/elibrary\/relevant-sais\/lota\/demystifying-technology\/1920-idi-demystifying-technology-en\/file\" aria-label=\"Download in English - open in a new tab\" data-uw-rm-ext-link=\"\"> Descargar en ingl\u00e9s<\/a><\/div>\n<div class=\"sppb-addon-content\"><a id=\"btn-16709401570582\" class=\"sppb-btn sppb-btn-custom sppb-btn-sm sppb-btn-rounded\" href=\"\/elibrary\/1919-idi-demystifying-technology-fr\/file\" target=\"_blank\" rel=\"noopener\" data-uw-rm-brl=\"PR\" data-uw-original-href=\"https:\/\/www.idi.no\/elibrary\/relevant-sais\/lota\/1919-idi-demystifying-technology-fr\/file\" aria-label=\"Download in French - open in a new tab\" data-uw-rm-ext-link=\"\"><i class=\"far fa-file-pdf\" aria-hidden=\"true\"><\/i> Descargar en franc\u00e9s<\/a><\/div>\n<div class=\"sppb-addon-content\"><a id=\"btn-16709401570583\" class=\"sppb-btn sppb-btn-custom sppb-btn-sm sppb-btn-rounded\" href=\"\/elibrary\/1918-idi-demystifying-technology-es\/file\" target=\"_blank\" rel=\"noopener\" data-uw-rm-brl=\"PR\" data-uw-original-href=\"https:\/\/www.idi.no\/elibrary\/relevant-sais\/lota\/1918-idi-demystifying-technology-es\/file\" aria-label=\"Download in Spanish - open in a new tab\" data-uw-rm-ext-link=\"\"><i class=\"far fa-file-pdf\" aria-hidden=\"true\"><\/i> Descargar en espa\u00f1ol<\/a><\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"accordion-block__accordion-item\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<h3 class=\"accordion-block__accordion-item-title\">\n\t\t\t\t\t\t\t\tOtros recursos\t\t\t\t\t\t\t<\/h3>\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"accordion-block__accordion-item-wrapper\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"accordion-block__accordion-item-content\">\n\t\t\t\t\t\t\t\t\t<div id=\"sppb-ac-content-YA5ZUEO_Eowb5FpC1xvbo-key-1\" class=\"sppb-panel-collapse\" aria-labelledby=\"sppb-ac-heading-YA5ZUEO_Eowb5FpC1xvbo-key-1\">\n<div class=\"sppb-panel-body\">\n<div id=\"section-id-lfHH8EUewdpgPHntwroP0\" class=\"sppb-section\">\n<div class=\"sppb-container-inner\">\n<div class=\"sppb-row sppb-nested-row\">\n<div id=\"column-wrap-id-1703063219293\" class=\"sppb-row-column \">\n<div id=\"column-id-1703063219293\" class=\"sppb-column \">\n<div class=\"sppb-column-addons\">\n<div id=\"section-id-1703063219295\" class=\"sppb-section\">\n<div class=\"sppb-container-inner\">\n<div class=\"sppb-row sppb-nested-row\">\n<div id=\"column-wrap-id-1703063219295\" class=\"sppb-row-column sppp-column-vertical-align \">\n<div id=\"column-id-1703063219295\" class=\"sppb-column sppb-align-items-center\">\n<div class=\"sppb-column-addons\">\n<div id=\"sppb-addon-wrapper-1703063845488\" class=\"sppb-addon-wrapper addon-root-text-block\">\n<div id=\"sppb-addon-1703063845488\" class=\"clearfix \">\n<div class=\"sppb-addon sppb-addon-text-block \">\n<div class=\"sppb-addon-content \">\n<h6 role=\"presentation\" aria-hidden=\"true\" data-uw-rm-heading=\"hide\"><u>T\u00e9rminos y definiciones<\/u><span class=\"data-uw-rm-autofix-hide\" data-uw-reader-element=\"\" data-uw-rm-ignore=\"\">Encabezado vac\u00edo<\/span><\/h6>\n<ul>\n<li><a href=\"https:\/\/www.isaca.org\/resources\/glossary\" target=\"_blank\" rel=\"noopener\" data-uw-rm-brl=\"PR\" data-uw-original-href=\"https:\/\/www.isaca.org\/resources\/glossary\" aria-label=\"ISACA Interactive Glossary &amp; Term Translations - open in a new tab\" data-uw-rm-empty-ctrl=\"\" data-uw-rm-ext-link=\"\">Glosario interactivo y traducciones de t\u00e9rminos de ISACA<\/a>, una recopilaci\u00f3n concisa de t\u00e9rminos clave dise\u00f1ados para proporcionar definiciones y explicaciones claras<\/li>\n<\/ul>\n<h6 role=\"presentation\" aria-hidden=\"true\" data-uw-rm-heading=\"hide\"><u>Auditores del futuro<\/u><span class=\"data-uw-rm-autofix-hide\" data-uw-reader-element=\"\" data-uw-rm-ignore=\"\">Encabezado vac\u00edo<\/span><\/h6>\n<ul>\n<li><a href=\"https:\/\/www.intosai.org\/fileadmin\/downloads\/documents\/open_access\/INT_P_11_to_P_99\/INTOSAI_P_12\/INTOSAI_P_12_en_2019.pdf\" target=\"_blank\" rel=\"noopener\" aria-label=\"INTOSAI-P 12: - open in a new tab\" data-uw-rm-empty-ctrl=\"\" data-uw-rm-ext-link=\"\" data-uw-pdf-br=\"1\" data-uw-pdf-doc=\"\">INTOSAI-P 12:<\/a> El valor y los beneficios de las Entidades Fiscalizadoras Superiores: marcar la diferencia en la vida de los ciudadanos<\/li>\n<li>El Comit\u00e9 de Desarrollo de Capacidades (CBC) <a href=\"\/elibrary\/1867-cbc-the-future-relevant-value-adding-auditor-2020\/file\" target=\"_blank\" rel=\"noopener\" data-uw-rm-brl=\"PR\" data-uw-original-href=\"https:\/\/www.idi.no\/elibrary\/relevant-sais\/lota\/other-resources\/1867-cbc-the-future-relevant-value-adding-auditor-2020\/file\" data-uw-rm-empty-ctrl=\"\" data-uw-rm-ext-link=\"\">\u00abEl auditor relevante y de valor a\u00f1adido del futuro\u00bb<\/a><\/li>\n<\/ul>\n<h6 role=\"presentation\" aria-hidden=\"true\" data-uw-rm-heading=\"hide\"><u>Publicaciones de IDI<\/u><span class=\"data-uw-rm-autofix-hide\" data-uw-reader-element=\"\" data-uw-rm-ignore=\"\">Encabezado vac\u00edo<\/span><\/h6>\n<ul>\n<li><a href=\"\/our-works\/lota\/#lota-scan\" target=\"_blank\" rel=\"noopener\" data-uw-rm-brl=\"PR\" data-uw-original-href=\"https:\/\/www.idi.no\/work-streams\/relevant-sais\/lota\/lota-scan\" aria-label=\"LOTA Scan - open in a new tab\" data-uw-rm-empty-ctrl=\"\" data-uw-rm-ext-link=\"\">LOTA Scan<\/a>, una herramienta para que las Entidades Fiscalizadoras Superiores analicen su entorno interno y externo en el uso de la tecnolog\u00eda en las auditor\u00edas y el uso de la tecnolog\u00eda por parte de los gobiernos (2022)<\/li>\n<li>Estrategia LOTA, una herramienta para que las Entidades Fiscalizadoras Superiores desarrollen un Plan de Auditor\u00eda Estrat\u00e9gico para el uso de la tecnolog\u00eda en las auditor\u00edas y las auditor\u00edas de las tecnolog\u00edas del gobierno (2024)<\/li>\n<\/ul>\n<h6 role=\"presentation\" aria-hidden=\"true\" data-uw-rm-heading=\"hide\"><u>Informes y estudios<\/u><span class=\"data-uw-rm-autofix-hide\" data-uw-reader-element=\"\" data-uw-rm-ignore=\"\">Encabezado vac\u00edo<\/span><\/h6>\n<ul>\n<li>WGISTA <a href=\"\/elibrary\/1968-wgista-environment-scan-report-sai-capabilities-in-emerging-technologies\/file\" target=\"_blank\" rel=\"noopener\" data-uw-rm-brl=\"PR\" data-uw-original-href=\"https:\/\/www.idi.no\/elibrary\/relevant-sais\/lota\/other-resources\/1968-wgista-environment-scan-report-sai-capabilities-in-emerging-technologies\/file\" aria-label=\"Environmental Scan: A report on SAI capabilities in emerging technologies and auditability in the public sector - open in a new tab\" data-uw-rm-empty-ctrl=\"\" data-uw-rm-ext-link=\"\">An\u00e1lisis del entorno: Un informe sobre las capacidades de las EFS en tecnolog\u00edas emergentes y auditabilidad en el sector p\u00fablico<\/a> (2023)<\/li>\n<li>WGISTA <a href=\"\/elibrary\/1967-wgista-emerging-technologies-applications\/file\" target=\"_blank\" rel=\"noopener\" data-uw-rm-brl=\"PR\" data-uw-original-href=\"https:\/\/www.idi.no\/elibrary\/relevant-sais\/lota\/other-resources\/1967-wgista-emerging-technologies-applications\/file\" aria-label=\"Emerging Technologies: Applications in developing and maintaining expertise within SAIs in the use of science and technology in auditing - open in a new tab\" data-uw-rm-empty-ctrl=\"\" data-uw-rm-ext-link=\"\">Tecnolog\u00edas emergentes: Aplicaciones en el desarrollo y mantenimiento de la experiencia dentro de las EFS en el uso de la ciencia y la tecnolog\u00eda en la auditor\u00eda<\/a> (2023)<\/li>\n<li>Grupo de Proyecto de EUROSAI <a href=\"\/elibrary\/1868-eurosai-auditing-un-the-new-normal-2023\/file\" target=\"_blank\" rel=\"noopener\" data-uw-rm-brl=\"PR\" data-uw-original-href=\"https:\/\/www.idi.no\/elibrary\/relevant-sais\/lota\/other-resources\/1868-eurosai-auditing-un-the-new-normal-2023\/file\" aria-label=\"\u201cAuditing in the New Normal: Connecting Technology to Audit Processes\u201d - open in a new tab\" data-uw-rm-empty-ctrl=\"\" data-uw-rm-ext-link=\"\">\u201cAuditor\u00eda en la nueva normalidad: Conectando la tecnolog\u00eda a los procesos de auditor\u00eda\u201d<\/a> (2023)<\/li>\n<li>WGBD <a href=\"\/elibrary\/1873-wgbd-research-paper-on-innovative-audit-technology-2022\/file\" target=\"_blank\" rel=\"noopener\" data-uw-rm-brl=\"PR\" data-uw-original-href=\"https:\/\/www.idi.no\/elibrary\/relevant-sais\/lota\/other-resources\/1873-wgbd-research-paper-on-innovative-audit-technology-2022\/file\" aria-label=\"search - open in a new tab\" data-uw-rm-empty-ctrl=\"\" data-uw-rm-ext-link=\"\">documento de investigaci\u00f3n sobre tecnolog\u00eda de auditor\u00eda innovadora<\/a> (2022)<\/li>\n<li>WGBD <a href=\"\/elibrary\/1871-wgbd-development-overview-of-big-data-audits-2022\/file\" target=\"_blank\" rel=\"noopener\" data-uw-rm-brl=\"PR\" data-uw-original-href=\"https:\/\/www.idi.no\/elibrary\/relevant-sais\/lota\/other-resources\/1871-wgbd-development-overview-of-big-data-audits-2022\/file\" aria-label=\"Development Overview of Big Data Audits Performed by SAIs from 2016 to 2021 - open in a new tab\" data-uw-rm-empty-ctrl=\"\" data-uw-rm-ext-link=\"\">descripci\u00f3n general del desarrollo de auditor\u00edas de Big Data realizadas por las EFS de 2016 a 2021<\/a> (2022)<\/li>\n<li>AFROSAI-e <a href=\"\/elibrary\/1894-afrosai-e-research-paper-integrating-big-data-in-public-sector-auditing-2020\/file\" target=\"_blank\" rel=\"noopener\" data-uw-rm-brl=\"PR\" data-uw-original-href=\"https:\/\/www.idi.no\/elibrary\/relevant-sais\/lota\/other-resources\/1894-afrosai-e-research-paper-integrating-big-data-in-public-sector-auditing-2020\/file\" aria-label=\"search - open in a new tab\" data-uw-rm-empty-ctrl=\"\" data-uw-rm-ext-link=\"\">documento de investigaci\u00f3n sobre la integraci\u00f3n de Big Data en la auditor\u00eda del sector p\u00fablico<\/a> (2020)<\/li>\n<\/ul>\n<h6 role=\"presentation\" aria-hidden=\"true\" data-uw-rm-heading=\"hide\"><u>Directrices<\/u><span class=\"data-uw-rm-autofix-hide\" data-uw-reader-element=\"\" data-uw-rm-ignore=\"\">Encabezado vac\u00edo<\/span><\/h6>\n<ul>\n<li>WGITA <a href=\"\/elibrary\/1870-wgita-cybersecurity-and-data-protection-guideline-2022\/file\" target=\"_blank\" rel=\"noopener\" data-uw-rm-brl=\"PR\" data-uw-original-href=\"https:\/\/www.idi.no\/elibrary\/relevant-sais\/lota\/other-resources\/1870-wgita-cybersecurity-and-data-protection-guideline-2022\/file\" aria-label=\"Cybersecurity and Data Protection Guideline - open in a new tab\" data-uw-rm-empty-ctrl=\"\" data-uw-rm-ext-link=\"\">directriz de ciberseguridad y protecci\u00f3n de datos<\/a> (2022)<\/li>\n<li>WGITA <a href=\"\/elibrary\/1875-wgita-data-analytics-guideline-final-qac-2019\/file\" target=\"_blank\" rel=\"noopener\" data-uw-rm-brl=\"PR\" data-uw-original-href=\"https:\/\/www.idi.no\/elibrary\/relevant-sais\/lota\/other-resources\/1875-wgita-data-analytics-guideline-final-qac-2019\/file\" aria-label=\"Data Analytics Guideline - open in a new tab\" data-uw-rm-empty-ctrl=\"\" data-uw-rm-ext-link=\"\">directriz de an\u00e1lisis de datos<\/a> (2019)<\/li>\n<li>WGITA <a href=\"\/elibrary\/1872-wgita-guidance-on-audit-of-it-management-functions-2022\/file\" target=\"_blank\" rel=\"noopener\" data-uw-rm-brl=\"PR\" data-uw-original-href=\"https:\/\/www.idi.no\/elibrary\/relevant-sais\/lota\/other-resources\/1872-wgita-guidance-on-audit-of-it-management-functions-2022\/file\" aria-label=\"Guidance on Audit of IT Management Functions - open in a new tab\" data-uw-rm-empty-ctrl=\"\" data-uw-rm-ext-link=\"\">orientaci\u00f3n sobre la auditor\u00eda de las funciones de gesti\u00f3n de TI<\/a> (2022)<\/li>\n<li>WGITA <a href=\"\/elibrary\/1865-wgita-auditing-it-service-management-2001\/file\" target=\"_blank\" rel=\"noopener\" data-uw-rm-brl=\"PR\" data-uw-original-href=\"https:\/\/www.idi.no\/elibrary\/relevant-sais\/lota\/other-resources\/1865-wgita-auditing-it-service-management-2001\/file\" aria-label=\"Auditing IT Service Management - open in a new tab\" data-uw-rm-empty-ctrl=\"\" data-uw-rm-ext-link=\"\">auditor\u00eda de la gesti\u00f3n de servicios de TI<\/a> (2001)<\/li>\n<li>WGITA <a href=\"\/elibrary\/1866-wgita-auditing-it-service-management-annex-2001\/file\" target=\"_blank\" rel=\"noopener\" data-uw-rm-brl=\"PR\" data-uw-original-href=\"https:\/\/www.idi.no\/elibrary\/relevant-sais\/lota\/other-resources\/1866-wgita-auditing-it-service-management-annex-2001\/file\" aria-label=\"Auditing IT Service Management \u2013 Annex - open in a new tab\" data-uw-rm-empty-ctrl=\"\" data-uw-rm-ext-link=\"\">auditor\u00eda de la gesti\u00f3n de servicios de TI \u2013 anexo<\/a> (2001)<\/li>\n<li>WGITA <a href=\"\/elibrary\/1863-wgita-guide-on-it-governance-2016\/file\" target=\"_blank\" rel=\"noopener\" data-uw-rm-brl=\"PR\" data-uw-original-href=\"https:\/\/www.idi.no\/elibrary\/relevant-sais\/lota\/other-resources\/1863-wgita-guide-on-it-governance-2016\/file\" aria-label=\"Guide on IT Governance - open in a new tab\" data-uw-rm-empty-ctrl=\"\" data-uw-rm-ext-link=\"\">gu\u00eda sobre gobernanza de TI<\/a> (2016)<\/li>\n<li>WGITA <a href=\"\/elibrary\/1879-wgita-guide-to-data-mining-as-a-tool-in-fraud-investigation-2016\/file\" target=\"_blank\" rel=\"noopener\" data-uw-rm-brl=\"PR\" data-uw-original-href=\"https:\/\/www.idi.no\/elibrary\/relevant-sais\/lota\/other-resources\/1879-wgita-guide-to-data-mining-as-a-tool-in-fraud-investigation-2016\/file\" aria-label=\"Guide to Data Mining as a Tool in Fraud Investigation - open in a new tab\" data-uw-rm-empty-ctrl=\"\" data-uw-rm-ext-link=\"\">gu\u00eda de la miner\u00eda de datos como herramienta en la investigaci\u00f3n de fraudes<\/a> (2016)<\/li>\n<li>WGITA <a href=\"\/elibrary\/1880-wgita-cloud-computing-guide-2016\/file\" target=\"_blank\" rel=\"noopener\" data-uw-rm-brl=\"PR\" data-uw-original-href=\"https:\/\/www.idi.no\/elibrary\/relevant-sais\/lota\/other-resources\/1880-wgita-cloud-computing-guide-2016\/file\" aria-label=\"Cloud Computing Guide - open in a new tab\" data-uw-rm-empty-ctrl=\"\" data-uw-rm-ext-link=\"\">gu\u00eda de computaci\u00f3n en la nube<\/a> (2016)<\/li>\n<li>WGITA-IDI <a href=\"https:\/\/www.idi.no\/work-streams\/relevant-sais\/lota\/wgita-idi-handbook-on-it-audit\" target=\"_blank\" rel=\"noopener\" data-uw-rm-brl=\"PR\" data-uw-original-href=\"https:\/\/www.idi.no\/work-streams\/relevant-sais\/lota\/wgita-idi-handbook-on-it-audit\" aria-label=\"Handbook on Technology Audit for Supreme Audit Institutions - open in a new tab\" data-uw-rm-empty-ctrl=\"\" data-uw-rm-ext-link=\"\">manual sobre auditor\u00eda de tecnolog\u00eda para entidades fiscalizadoras superiores<\/a> (2022)<\/li>\n<li>WGBD <a href=\"\/elibrary\/1877-wgbd-audit-activities-with-data-analytics-2022\/file\" target=\"_blank\" rel=\"noopener\" data-uw-rm-brl=\"PR\" data-uw-original-href=\"https:\/\/www.idi.no\/elibrary\/relevant-sais\/lota\/other-resources\/1877-wgbd-audit-activities-with-data-analytics-2022\/file\" aria-label=\"Guidance on Conducting Audit Activities with Data Analytics - open in a new tab\" data-uw-rm-empty-ctrl=\"\" data-uw-rm-ext-link=\"\">orientaci\u00f3n sobre la realizaci\u00f3n de actividades de auditor\u00eda con an\u00e1lisis de datos<\/a> (2022)<\/li>\n<li>WGITA <a href=\"\/elibrary\/1878-wgita-general-capacity-building-requirements-for-conducting-it-audits-in-a-sai-2019\/file\" target=\"_blank\" rel=\"noopener\" data-uw-rm-brl=\"PR\" data-uw-original-href=\"https:\/\/www.idi.no\/elibrary\/relevant-sais\/lota\/other-resources\/1878-wgita-general-capacity-building-requirements-for-conducting-it-audits-in-a-sai-2019\/file\" aria-label=\"General capacity building requirements for conducting Technology Audits in a SAI - open in a new tab\" data-uw-rm-empty-ctrl=\"\" data-uw-rm-ext-link=\"\">Requisitos generales de desarrollo de capacidades para la realizaci\u00f3n de auditor\u00edas de tecnolog\u00eda en una EFS<\/a> (2019)<\/li>\n<li>WGITA <a href=\"\/elibrary\/1864-wgita-green-it-2003\/file\" target=\"_blank\" rel=\"noopener\" data-uw-rm-brl=\"PR\" data-uw-original-href=\"https:\/\/www.idi.no\/elibrary\/relevant-sais\/lota\/other-resources\/1864-wgita-green-it-2003\/file\" aria-label=\"Green IT - open in a new tab\" data-uw-rm-empty-ctrl=\"\" data-uw-rm-ext-link=\"\">TI verde<\/a> (2003)<\/li>\n<\/ul>\n<h6 role=\"presentation\" aria-hidden=\"true\" data-uw-rm-heading=\"hide\"><u>Publicaciones de la EFS<\/u><span class=\"data-uw-rm-autofix-hide\" data-uw-reader-element=\"\" data-uw-rm-ignore=\"\">Encabezado vac\u00edo<\/span><\/h6>\n<ul>\n<li>CAG India: <a href=\"\/elibrary\/1869-cag-india-compendium-on-responsible-ai-2023\/file\" target=\"_blank\" rel=\"noopener\" data-uw-rm-brl=\"PR\" data-uw-original-href=\"https:\/\/www.idi.no\/elibrary\/relevant-sais\/lota\/other-resources\/1869-cag-india-compendium-on-responsible-ai-2023\/file\" aria-label=\"Compendium on Responsible Artificial Intelligence - open in a new tab\" data-uw-rm-empty-ctrl=\"\" data-uw-rm-ext-link=\"\">compendio sobre inteligencia artificial responsable<\/a> (2023)<\/li>\n<li>CAG India <a href=\"\/elibrary\/1886-cag-india-usage-of-remote-sensing-data-and-gis-2020\/file\" target=\"_blank\" rel=\"noopener\" data-uw-rm-brl=\"PR\" data-uw-original-href=\"https:\/\/www.idi.no\/elibrary\/relevant-sais\/lota\/other-resources\/1886-cag-india-usage-of-remote-sensing-data-and-gis-2020\/file\" aria-label=\"Guidance Note on Usage of Remote Sensing Data and Geographic Information System for effective audits - open in a new tab\" data-uw-rm-empty-ctrl=\"\" data-uw-rm-ext-link=\"\">Nota de orientaci\u00f3n sobre el uso de datos de teledetecci\u00f3n y el sistema de informaci\u00f3n geogr\u00e1fica para auditor\u00edas eficaces<\/a> (2020)<\/li>\n<li>US GAO <a href=\"\/elibrary\/1874-us-gao-artificial-intelligence-2021\/file\" target=\"_blank\" rel=\"noopener\" data-uw-rm-brl=\"PR\" data-uw-original-href=\"https:\/\/www.idi.no\/elibrary\/relevant-sais\/lota\/other-resources\/1874-us-gao-artificial-intelligence-2021\/file\" aria-label=\"Artificial Intelligence: An Accountability Framework for Federal Agencies and Other Entities - open in a new tab\" data-uw-rm-empty-ctrl=\"\" data-uw-rm-ext-link=\"\">inteligencia artificial: Un marco de rendici\u00f3n de cuentas para las agencias federales y otras entidades<\/a> (2021)<\/li>\n<li>US GAO <a href=\"https:\/\/www.idi.no\/elibrary\/relevant-sais\/lota\/other-resources\/1887-us-gao-artificial-intelligence-key-practices-2023\/file\" target=\"_blank\" rel=\"noopener\" data-uw-rm-brl=\"PR\" data-uw-original-href=\"https:\/\/www.idi.no\/elibrary\/relevant-sais\/lota\/other-resources\/1887-us-gao-artificial-intelligence-key-practices-2023\/file\" aria-label=\"Artificial Intelligence: Key Practices to Help Ensure Accountability in Federal Use - open in a new tab\" data-uw-rm-empty-ctrl=\"\" data-uw-rm-ext-link=\"\">inteligencia artificial: pr\u00e1cticas clave para ayudar a garantizar la rendici\u00f3n de cuentas en el uso federal<\/a> (2023)<\/li>\n<li>US GAO <a href=\"https:\/\/www.gao.gov\/science-technology\/artificial-intelligence-use-cases\" target=\"_blank\" rel=\"noopener\" data-uw-rm-brl=\"PR\" data-uw-original-href=\"https:\/\/www.gao.gov\/science-technology\/artificial-intelligence-use-cases\" aria-label=\"Artificial Intelligence Use Cases - open in a new tab\" data-uw-rm-empty-ctrl=\"\" data-uw-rm-ext-link=\"\">casos de uso de inteligencia artificial<\/a> (2024)<\/li>\n<li>NAO UK <a href=\"https:\/\/www.idi.no\/elibrary\/relevant-sais\/lota\/other-resources\/1892-nao-uk-cyber-and-information-security-2021\/file\" target=\"_blank\" rel=\"noopener\" data-uw-rm-brl=\"PR\" data-uw-original-href=\"https:\/\/www.idi.no\/elibrary\/relevant-sais\/lota\/other-resources\/1892-nao-uk-cyber-and-information-security-2021\/file\" aria-label=\"Good practice guide: Cyber and information security - open in a new tab\" data-uw-rm-empty-ctrl=\"\" data-uw-rm-ext-link=\"\">Gu\u00eda de buenas pr\u00e1cticas: Ciberseguridad y seguridad de la informaci\u00f3n<\/a> (2021)<\/li>\n<li>Audit Scotland<a href=\"https:\/\/www.idi.no\/elibrary\/relevant-sais\/lota\/other-resources\/1885-audit-scotland-principles-for-a-digital-future-2017\/file\" target=\"_blank\" rel=\"noopener\" data-uw-rm-brl=\"PR\" data-uw-original-href=\"https:\/\/www.idi.no\/elibrary\/relevant-sais\/lota\/other-resources\/1885-audit-scotland-principles-for-a-digital-future-2017\/file\" aria-label=\"Principles for a digital future: Lessons learned from public sector ICT projects - open in a new tab\" data-uw-rm-empty-ctrl=\"\" data-uw-rm-ext-link=\"\"> Principios para un futuro digital: Lecciones aprendidas de los proyectos de TIC del sector p\u00fablico<\/a> (2017)<\/li>\n<li>EFS de Finlandia, Alemania, los Pa\u00edses Bajos, Noruega y el Reino Unido <a href=\"https:\/\/www.idi.no\/elibrary\/relevant-sais\/lota\/other-resources\/1899-sais-of-finland-germany-netherlands-norway-uk-auditing-ml-algorithms-2020\/file\" target=\"_blank\" rel=\"noopener\" data-uw-rm-brl=\"PR\" data-uw-original-href=\"https:\/\/www.idi.no\/elibrary\/relevant-sais\/lota\/other-resources\/1899-sais-of-finland-germany-netherlands-norway-uk-auditing-ml-algorithms-2020\/file\" aria-label=\"Auditing machine learning algorithms - open in a new tab\" data-uw-rm-empty-ctrl=\"\" data-uw-rm-ext-link=\"\">Auditor\u00eda de algoritmos de aprendizaje autom\u00e1tico<\/a> (2020)<\/li>\n<li>Tribunal de Cuentas de los Pa\u00edses Bajos <a href=\"https:\/\/www.idi.no\/elibrary\/relevant-sais\/lota\/other-resources\/1900-sai-netherlands-understanding-algorithms-2021\/file\" target=\"_blank\" rel=\"noopener\" data-uw-rm-brl=\"PR\" data-uw-original-href=\"https:\/\/www.idi.no\/elibrary\/relevant-sais\/lota\/other-resources\/1900-sai-netherlands-understanding-algorithms-2021\/file\" aria-label=\"Understanding algorithms - open in a new tab\" data-uw-rm-empty-ctrl=\"\" data-uw-rm-ext-link=\"\">Comprensi\u00f3n de los algoritmos<\/a> (2021)<\/li>\n<\/ul>\n<h6 role=\"presentation\" aria-hidden=\"true\" data-uw-rm-heading=\"hide\"><u>Otras publicaciones<\/u><span class=\"data-uw-rm-autofix-hide\" data-uw-reader-element=\"\" data-uw-rm-ignore=\"\">Encabezado vac\u00edo<\/span><\/h6>\n<ul>\n<li>La CSA <a href=\"https:\/\/cloudsecurityalliance.org\/research\/cloud-controls-matrix\/\" target=\"_blank\" rel=\"noopener\" data-uw-rm-brl=\"PR\" data-uw-original-href=\"https:\/\/cloudsecurityalliance.org\/research\/cloud-controls-matrix\/\" aria-label=\"search - open in a new tab\" data-uw-rm-empty-ctrl=\"\" data-uw-rm-ext-link=\"\">Cloud Controls Matrix (CCM)<\/a>, un marco de control de ciberseguridad para la computaci\u00f3n en la nube<\/li>\n<li>IIA <a href=\"https:\/\/www.idi.no\/elibrary\/relevant-sais\/lota\/other-resources\/1890-iia-remote-auditing-2021\/file\" target=\"_blank\" rel=\"noopener\" data-uw-rm-brl=\"PR\" data-uw-original-href=\"https:\/\/www.idi.no\/elibrary\/relevant-sais\/lota\/other-resources\/1890-iia-remote-auditing-2021\/file\" aria-label=\"Remote Auditing: Challenges, Risks, Fraud, Technology, and Staff Morale - open in a new tab\" data-uw-rm-empty-ctrl=\"\" data-uw-rm-ext-link=\"\">auditor\u00eda remota: desaf\u00edos, riesgos, fraude, tecnolog\u00eda y moral del personal<\/a> (2021)<\/li>\n<li>ISACA <a href=\"https:\/\/www.idi.no\/elibrary\/relevant-sais\/lota\/other-resources\/1891-isaca-auditing-artificial-intelligence-2018\/file\" target=\"_blank\" rel=\"noopener\" data-uw-rm-brl=\"PR\" data-uw-original-href=\"https:\/\/www.idi.no\/elibrary\/relevant-sais\/lota\/other-resources\/1891-isaca-auditing-artificial-intelligence-2018\/file\" aria-label=\"Auditing Artificial Intelligence - open in a new tab\" data-uw-rm-empty-ctrl=\"\" data-uw-rm-ext-link=\"\">auditor\u00eda de inteligencia artificial<\/a> (2018)<\/li>\n<li>IIA<a href=\"https:\/\/www.idi.no\/elibrary\/relevant-sais\/lota\/other-resources\/1888-iia-artificial-intelligence-part-a-2017\/file\" target=\"_blank\" rel=\"noopener\" data-uw-rm-brl=\"PR\" data-uw-original-href=\"https:\/\/www.idi.no\/elibrary\/relevant-sais\/lota\/other-resources\/1888-iia-artificial-intelligence-part-a-2017\/file\" aria-label=\"Artificial Intelligence Auditing Framework, Part A - open in a new tab\" data-uw-rm-empty-ctrl=\"\" data-uw-rm-ext-link=\"\"> marco de auditor\u00eda de inteligencia artificial, parte a<\/a> (2017)<\/li>\n<li>IIA <a href=\"https:\/\/www.idi.no\/elibrary\/relevant-sais\/lota\/other-resources\/1889-iia-artificial-intelligence-part-b-2018\/file\" target=\"_blank\" rel=\"noopener\" data-uw-rm-brl=\"PR\" data-uw-original-href=\"https:\/\/www.idi.no\/elibrary\/relevant-sais\/lota\/other-resources\/1889-iia-artificial-intelligence-part-b-2018\/file\" aria-label=\"Artificial Intelligence Auditing Framework, Part B - open in a new tab\" data-uw-rm-empty-ctrl=\"\" data-uw-rm-ext-link=\"\">Marco de auditor\u00eda de inteligencia artificial, parte B<\/a> (2018)<\/li>\n<li>ACCA <a href=\"https:\/\/www.idi.no\/elibrary\/relevant-sais\/lota\/other-resources\/1893-acca-audit-and-technology-2019\/file\" target=\"_blank\" rel=\"noopener\" data-uw-rm-brl=\"PR\" data-uw-original-href=\"https:\/\/www.idi.no\/elibrary\/relevant-sais\/lota\/other-resources\/1893-acca-audit-and-technology-2019\/file\" aria-label=\"Auditing and Technology - open in a new tab\" data-uw-rm-empty-ctrl=\"\" data-uw-rm-ext-link=\"\">auditor\u00eda y tecnolog\u00eda<\/a> (2019)<\/li>\n<li>CPA <a href=\"https:\/\/www.idi.no\/elibrary\/relevant-sais\/lota\/other-resources\/1895-cpa-introduction-to-ai-from-algorithms-2019\/file\" target=\"_blank\" rel=\"noopener\" data-uw-rm-brl=\"PR\" data-uw-original-href=\"https:\/\/www.idi.no\/elibrary\/relevant-sais\/lota\/other-resources\/1895-cpa-introduction-to-ai-from-algorithms-2019\/file\" aria-label=\"Introduction to AI: From Algorithms to Deep Learning, What You Need to Know - open in a new tab\" data-uw-rm-empty-ctrl=\"\" data-uw-rm-ext-link=\"\">introducci\u00f3n a la IA: desde algoritmos hasta aprendizaje profundo, lo que necesita saber<\/a> (2019)<\/li>\n<li>CPA <a href=\"https:\/\/www.idi.no\/elibrary\/relevant-sais\/lota\/other-resources\/1896-cpa-the-data-driven-audit-2020\/file\" target=\"_blank\" rel=\"noopener\" data-uw-rm-brl=\"PR\" data-uw-original-href=\"https:\/\/www.idi.no\/elibrary\/relevant-sais\/lota\/other-resources\/1896-cpa-the-data-driven-audit-2020\/file\" aria-label=\"The Data-Driven Audit: How Automation and AI are Changing the Audit and the Role of the Auditor - open in a new tab\" data-uw-rm-empty-ctrl=\"\" data-uw-rm-ext-link=\"\">la auditor\u00eda basada en datos: c\u00f3mo la automatizaci\u00f3n y la IA est\u00e1n cambiando la auditor\u00eda y el papel del auditor<\/a> (2020)<\/li>\n<li>Ebua Otia J., Bracci E., <a href=\"https:\/\/www.idi.no\/elibrary\/relevant-sais\/lota\/other-resources\/1897-ebua-otia-j-bracci-e-financial-accountability-management-wiley-sons-digital-transformation-and-the-public-sector-auditing-2022\/file\" target=\"_blank\" rel=\"noopener\" data-uw-rm-brl=\"PR\" data-uw-original-href=\"https:\/\/www.idi.no\/elibrary\/relevant-sais\/lota\/other-resources\/1897-ebua-otia-j-bracci-e-financial-accountability-management-wiley-sons-digital-transformation-and-the-public-sector-auditing-2022\/file\" aria-label=\"Digital transformation and the public sector auditing: The SAI\u2019s perspective - open in a new tab\" data-uw-rm-empty-ctrl=\"\" data-uw-rm-ext-link=\"\">Transformaci\u00f3n digital y la auditor\u00eda del sector p\u00fablico: La perspectiva de la EFS<\/a>, Financial Accountability &amp; Management, John Wiley &amp; Sons Ltd. (2022)<\/li>\n<li>Ellul l., buttigieg r., <a href=\"https:\/\/www.idi.no\/elibrary\/relevant-sais\/lota\/other-resources\/1898-ellul-l-buttigieg-r-journal-of-accounting-finance-and-auditing-studies-benefits-and-challenges-of-applying-data-analytics-in-government-auditing-2021\/file\" target=\"_blank\" rel=\"noopener\" data-uw-rm-brl=\"PR\" data-uw-original-href=\"https:\/\/www.idi.no\/elibrary\/relevant-sais\/lota\/other-resources\/1898-ellul-l-buttigieg-r-journal-of-accounting-finance-and-auditing-studies-benefits-and-challenges-of-applying-data-analytics-in-government-auditing-2021\/file\" aria-label=\"Benefits and Challenges of Applying Data Analytics in Government Auditing, Journal of Accounting, Finance and Auditing Studies - open in a new tab\" data-uw-rm-empty-ctrl=\"\" data-uw-rm-ext-link=\"\">beneficios y desaf\u00edos de la aplicaci\u00f3n del an\u00e1lisis de datos en la auditor\u00eda gubernamental, revista de contabilidad, finanzas y estudios de auditor\u00eda<\/a> (2021)<\/li>\n<li>Banco Mundial, <a href=\"https:\/\/www.idi.no\/elibrary\/relevant-sais\/lota\/other-resources\/1921-the-government-analytics-handbook\/file\" target=\"_blank\" rel=\"noopener\" data-uw-rm-brl=\"PR\" data-uw-original-href=\"https:\/\/www.idi.no\/elibrary\/relevant-sais\/lota\/other-resources\/1921-the-government-analytics-handbook\/file\" aria-label=\"The Government Analytics Handbook - open in a new tab\" data-uw-rm-empty-ctrl=\"\" data-uw-rm-ext-link=\"\">el manual de an\u00e1lisis gubernamental<\/a> (2023)<\/li>\n<li>Banco Mundial, <a href=\"https:\/\/www.idi.no\/elibrary\/relevant-sais\/lota\/other-resources\/1931-wb-mobile-government-2023\/file\" target=\"_blank\" rel=\"noopener\" data-uw-rm-brl=\"PR\" data-uw-original-href=\"https:\/\/www.idi.no\/elibrary\/relevant-sais\/lota\/other-resources\/1931-wb-mobile-government-2023\/file\" aria-label=\"Mobile Government - open in a new tab\" data-uw-rm-empty-ctrl=\"\" data-uw-rm-ext-link=\"\">Gobierno m\u00f3vil<\/a> (2023)<\/li>\n<li>Banco Mundial, <a href=\"https:\/\/www.idi.no\/elibrary\/relevant-sais\/lota\/other-resources\/1932-wb-interoperability-2022\/file\" target=\"_blank\" rel=\"noopener\" data-uw-rm-brl=\"PR\" data-uw-original-href=\"https:\/\/www.idi.no\/elibrary\/relevant-sais\/lota\/other-resources\/1932-wb-interoperability-2022\/file\" aria-label=\"Interoperability - open in a new tab\" data-uw-rm-empty-ctrl=\"\" data-uw-rm-ext-link=\"\">interoperabilidad<\/a> (2022)<\/li>\n<li>Banco Mundial, <a href=\"https:\/\/www.idi.no\/elibrary\/relevant-sais\/lota\/other-resources\/1933-wb-data-classification-matrix-and-cloud-assessment-framework-2023\/file\" target=\"_blank\" rel=\"noopener\" data-uw-rm-brl=\"PR\" data-uw-original-href=\"https:\/\/www.idi.no\/elibrary\/relevant-sais\/lota\/other-resources\/1933-wb-data-classification-matrix-and-cloud-assessment-framework-2023\/file\" aria-label=\"Data Classification Matrix and Cloud Assessment Framework - open in a new tab\" data-uw-rm-empty-ctrl=\"\" data-uw-rm-ext-link=\"\">Matriz de clasificaci\u00f3n de datos y marco de evaluaci\u00f3n de la nube<\/a> (2023)<\/li>\n<li>Banco Mundial, <a href=\"https:\/\/www.idi.no\/elibrary\/relevant-sais\/lota\/other-resources\/1934-wb-institutional-and-procurement-practice-note-on-cloud-computing-2023\/file\" target=\"_blank\" rel=\"noopener\" data-uw-rm-brl=\"PR\" data-uw-original-href=\"https:\/\/www.idi.no\/elibrary\/relevant-sais\/lota\/other-resources\/1934-wb-institutional-and-procurement-practice-note-on-cloud-computing-2023\/file\" aria-label=\"Institutional and Procurement Practice Note on Cloud Computing - open in a new tab\" data-uw-rm-empty-ctrl=\"\" data-uw-rm-ext-link=\"\">nota pr\u00e1ctica institucional y de adquisiciones sobre computaci\u00f3n en la nube<\/a> (2023)<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t<\/div>\n<\/div>\n\n<div  class=\"text-and-media-block  block-image-align--left block-background-color--white with-circles\" >\n\t<div class=\"text-and-media-block__container container\">\n\t\t<div class=\"text-and-media-block__col\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t<h2 class=\"text-and-media-block__title\">\n\t\t\t\t\tManual WGITA-IDI sobre auditor\u00eda de TI para entidades fiscalizadoras superiores (v. 2022)\t\t\t\t<\/h2>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"text-and-media-block__description\">\n\t\t\t\t\t<div id=\"column-wrap-id-sx_xe6rVdV2pZls1xTmVc\" class=\"sppb-row-column \">\n<div id=\"column-id-sx_xe6rVdV2pZls1xTmVc\" class=\"sppb-column \">\n<div class=\"sppb-column-addons\">\n<div id=\"sppb-addon-wrapper-qDXBiyoKOYwkyB-1ckl4Y\" class=\"sppb-addon-wrapper addon-root-text-block\">\n<div id=\"sppb-addon-qDXBiyoKOYwkyB-1ckl4Y\" class=\"clearfix \">\n<div class=\"sppb-addon sppb-addon-text-block \">\n<div class=\"sppb-addon-content \">\n<p>La auditor\u00eda de los sistemas, controles y procesos de tecnolog\u00eda de la informaci\u00f3n, tambi\u00e9n denominada auditor\u00eda de TI, se ha convertido en uno de los temas centrales de las auditor\u00edas que realizan las Entidades Fiscalizadoras Superiores (EFS) en todo el mundo. Esta es una respuesta natural a la dependencia cr\u00edtica de los sistemas de TI para apoyar a las organizaciones gubernamentales y del sector p\u00fablico. Los sistemas de TI que se utilizan deben proteger los datos y los activos de la organizaci\u00f3n, as\u00ed como apoyar la misi\u00f3n, las finanzas y otros objetivos espec\u00edficos.  <\/p>\n<p>Si bien el uso cada vez mayor de la TI ha conducido a una mayor eficiencia empresarial y a una prestaci\u00f3n de servicios m\u00e1s eficaz, tambi\u00e9n ha tra\u00eddo consigo riesgos y vulnerabilidades asociados, por ejemplo, a la digitalizaci\u00f3n de los servicios y al aumento de la conectividad con otros sistemas y redes internos y externos. El papel de la auditor\u00eda de TI en la prestaci\u00f3n de garant\u00edas de que existen procesos adecuados para gestionar los riesgos y vulnerabilidades de TI pertinentes es esencial para que la EFS pueda informar de forma significativa sobre la eficiencia y la eficacia de las operaciones gubernamentales y del sector p\u00fablico. <\/p>\n<p>En 2014, el Grupo de Trabajo sobre Auditor\u00eda de TI (WGITA) de la Organizaci\u00f3n Internacional de Entidades Fiscalizadoras Superiores (INTOSAI) y la Iniciativa de Desarrollo de la INTOSAI (IDI) colaboraron para elaborar el primer Manual sobre Auditor\u00eda de TI con el objetivo de proporcionar a los auditores de las EFS normas y buenas pr\u00e1cticas universalmente reconocidas sobre auditor\u00eda de TI. Esta versi\u00f3n de 2022 del manual proporciona una actualizaci\u00f3n de las explicaciones de las principales \u00e1reas que los auditores de TI pueden tener que examinar al realizar auditor\u00edas de TI. <\/p>\n<p>El manual WGITA\/IDI sigue los principios generales de auditor\u00eda establecidos en las Normas Internacionales para las Entidades Fiscalizadoras Superiores (ISSAI). El manual tambi\u00e9n se basa en los marcos de TI reconocidos internacionalmente, incluido el marco COBIT de ISACA, las normas de la Organizaci\u00f3n Internacional de Normalizaci\u00f3n (ISO) y las gu\u00edas y manuales de TI de algunas de las EFS, en un intento de proporcionar a los usuarios la informaci\u00f3n esencial y las preguntas clave necesarias para la planificaci\u00f3n y el rendimiento eficaces de las auditor\u00edas de TI. <\/p>\n<p>El proyecto para actualizar este manual fue dirigido por la presidencia de WGITA, a saber, la EFS de la India, la EFS de los Estados Unidos de Am\u00e9rica y la IDI. WGITA y la IDI desean agradecer a los miembros individuales del equipo que trabajaron incansablemente en el desarrollo de esta gu\u00eda. Los auditores de TI de las EFS de Australia, Brasil, Fiji, India, Kuwait, Filipinas, Tanzania y los Estados Unidos de Am\u00e9rica han contribuido valiosamente proporcionando ejemplos de informes de auditor\u00eda de TI. Muchas gracias tambi\u00e9n a las EFS que proporcionaron sus valiosos comentarios y observaciones sobre el manual.   <\/p>\n<p>IDI y WGITA llevar\u00e1n a cabo una revisi\u00f3n ligera de este manual con una periodicidad bienal. Si hay cambios sustanciales que realizar, IDI-WGITA puede decidir trabajar en una versi\u00f3n revisada del manual. Tales decisiones se tomar\u00e1n sobre la base de la revisi\u00f3n bienal.  <\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\n\t\t\t<div class=\"text-and-media-block__button-list\">\n\t\t\t\n\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t    <div class=\"text-and-media-block__col\">\n\t\t\t\t<div class=\"text-and-media-block__image\">\n\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/idi.no\/wp-content\/uploads\/2025\/08\/ITA_Handbook_2022_Cover.png\" alt=\"\">\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\t\t<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"featured_media":27578,"parent":0,"menu_order":0,"template":"","content-type":[],"topic":[],"initiative":[],"area-of-focus":[],"class_list":["post-30999","our-work","type-our-work","status-publish","has-post-thumbnail","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.3 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>LOTA - publicaciones - IDI<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/idi.no\/es\/our-work\/initiative\/lota-publicaciones\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"LOTA - publicaciones - IDI\" \/>\n<meta property=\"og:url\" content=\"https:\/\/idi.no\/es\/our-work\/initiative\/lota-publicaciones\/\" \/>\n<meta property=\"og:site_name\" content=\"IDI\" \/>\n<meta property=\"article:modified_time\" content=\"2025-11-13T04:18:39+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/idi.no\/wp-content\/uploads\/2025\/08\/LOTA-Hero.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"2560\" \/>\n\t<meta property=\"og:image:height\" content=\"1156\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/idi.no\/es\/our-work\/initiative\/lota-publicaciones\/\",\"url\":\"https:\/\/idi.no\/es\/our-work\/initiative\/lota-publicaciones\/\",\"name\":\"LOTA - publicaciones - IDI\",\"isPartOf\":{\"@id\":\"https:\/\/idi.no\/es\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/idi.no\/es\/our-work\/initiative\/lota-publicaciones\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/idi.no\/es\/our-work\/initiative\/lota-publicaciones\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/idi.no\/wp-content\/uploads\/2025\/08\/LOTA-Hero.jpg\",\"datePublished\":\"2025-10-15T09:24:31+00:00\",\"dateModified\":\"2025-11-13T04:18:39+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/idi.no\/es\/our-work\/initiative\/lota-publicaciones\/#breadcrumb\"},\"inLanguage\":\"es\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/idi.no\/es\/our-work\/initiative\/lota-publicaciones\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"es\",\"@id\":\"https:\/\/idi.no\/es\/our-work\/initiative\/lota-publicaciones\/#primaryimage\",\"url\":\"https:\/\/idi.no\/wp-content\/uploads\/2025\/08\/LOTA-Hero.jpg\",\"contentUrl\":\"https:\/\/idi.no\/wp-content\/uploads\/2025\/08\/LOTA-Hero.jpg\",\"width\":2560,\"height\":1156},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/idi.no\/es\/our-work\/initiative\/lota-publicaciones\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/idi.no\/es\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"LOTA &#8211; 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