Proposal of a Knowledge Management Model for Fiscal Control Audits Conducted by the Office of the Comptroller General of Medellin
Abstract
The Office of the Comptroller General of Medellín oversees the adequate administration of public resources managed by the municipality through private parties. However, its fiscal audits should reflect organizational knowledge derived from the personal knowledge of the officials who participate in the decisions (regarding the analysis, assessments, and validation of observations and/or findings) and not from individual capabilities, which may lead to different interpretations or opposite decisions in similar or analogous cases in fiscal audits. Therefore, this study presents a knowledge management model for the fiscal audits carried out by said office in order to strengthen its functional competencies and organizational knowledge. The model was shared with and validated by auditors of the Office of the Regional Comptroller. Documents and bibliography were reviewed to identify, compare, and select models and/or general theories related to the problem; the organizational, contextual, and process elements necessary for the construction of the model were determined; and a knowledge map was constructed. This descriptive study implemented direct observation, interviews, and questionnaires as data collection tools. Likewise, using a mixed-methods approach, concepts and variables related to the dynamic capabilities involved in the audit process were identified. The sharing and validation revealed that this office needs to adequately manage the knowledge of its human talent to improve its core processes. A lessons learned template and procedure were designed. Furthermore, a need-gap analysis was conducted after organizational, contextual, and process elements were identified. Finally, strategic initiatives were proposed to efficiently and systematically preserve and transfer knowledge in order to strengthen the functional competencies of its auditors and its organizational knowledge.
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