Necesidad o no de exigirle a los profesionales independientes que deseen suscribir contrato como ingeniero inspector de obras en un ente público, la Certificación de Inscripción y Calificación emanada del Registro de Auditores, Consultores y Profesionales Independientes en Materia de Control. Oficio Nº 03-01-01-186 del 07 de noviembre del año 2
| Pages | 382-385 |
DICTÁMENES AÑOS 2011-2012 – N° XXII
382
REGISTRO DE AUDITORES, CONSULTORES Y PROFESIONALES INDE-
PENDIENTES EN MATERIA DE CONTROL: Necesidad o no de exigirle
a los profesionales independientes que deseen suscribir contrato como
-
y Profesionales Independientes en Materia de Control.
El Registro de Auditores, Consultores y Profesionales In-
dependientes en Materia de Control, ha sido creado con
del cumplimiento de unos requisitos mínimos de profesio-
Se solicita pronunciamiento en cuanto a si es necesario exigirle a
los profesionales independientes que deseen suscribir contrato como
-
tores y Profesionales Independientes en Materia de Control.
Sobre el particular sometido a consideración, luego del análisis
realizado se emite opinión en los términos siguientes:
La Ley Orgánica de la General de la República y del Sistema Nacional
de Control Fiscal1, establece en el Parágrafo Único de su artículo 43, que:
(…)
Nacional de Auditoría Interna y las máximas autoridades
el artículo 9, numerales 1 al 11, de la mencionada Ley Orgá-
nica, podrán ejercer sus facultades de control apoyándose
en los informes, dictámenes y estudios técnicos emitidos
por auditores, consultores y profesionales independientes,
República, con sujeción a la normativa que al respecto
dicte esta última.
del año 2010.
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