Examinando por Autor "Onofre Enero, Katherine"

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Acceso abierto
Significado de la declaración jurada de intereses desde la experiencia del personal de la Entidad Fiscalizadora Superior del Perú, 2023
(Universidad Privada Norbert Wiener, 2024-09-10) Onofre Enero, Katherine; Vargas Merino, Jorge Alberto
The objective of the study was to understand the significance of the sworn statement of interests from the perspective of the staff of the Superior Audit Institution of Peru in 2023. A qualitative approach with a phenomenological design was employed. The study setting was the Superior Audit Institution of Peru, specifically the Audit Sub-Management, and the participants were 10 public servants who conduct audits of the sworn statement of interests. These participants were interviewed using an original semi-structured interview guide validated by an expert. The results showed that the sworn statement of interests is the primary tool for the audit work carried out by the participants. It is seen as an important instrument in strengthening public integrity and transparency, all aimed at combating corruption by preventing and detecting conflicts of interest. However, the participants emphasized the need for public employees required to submit this sworn statement to provide complete and truthful information. This act is also a display of integrity, as it demonstrates honesty and truthfulness in the information included in their sworn statements. Additionally, it was concluded that the participants feel aligned with the mission of the Superior Audit Institution of Peru and its corporate and individual values, which also guide their audit work. Their functional duties are governed by certain ethical principles.