fiscalización

Fiscalización refers to the act of overseeing, auditing, or inspecting the activities and operations of an entity, typically a government agency, public or private organization, or individual, to ensure compliance with laws, regulations, policies, and ethical standards. This process aims to verify the proper use of resources, the legality of actions, and the effectiveness of management. Fiscalización can be conducted internally by the entity itself or externally by independent bodies.

The scope of fiscalización is broad and can encompass financial, operational, and performance aspects. Financial fiscalización involves reviewing financial records, budgets, and expenditures to detect fraud, waste, or mismanagement. Operational fiscalización assesses the efficiency and effectiveness of an entity's processes and procedures. Performance fiscalización evaluates whether an entity is achieving its stated objectives and delivering intended outcomes.

Key objectives of fiscalización include promoting transparency, accountability, and good governance. By scrutinizing operations, fiscalización helps to identify risks, prevent irregularities, and recommend corrective actions. The findings from fiscalización processes often inform decision-making, policy adjustments, and improvements in organizational practices. It is a fundamental mechanism for maintaining public trust and ensuring that public and private resources are utilized responsibly.