| Sumario: | This doctoral thesis by Julio Alfonso Murgueytio focuses on developing a management model for internal audit units in Ecuador's public sector. The work aims to enhance the efficiency and accountability of public resource management by establishing an independent audit framework. It evaluates the current state of internal auditing, emphasizing the need for externalization and improvement processes. Murgueytio's model is based on theoretical insights from accounting and auditing sciences, along with national regulatory frameworks. The thesis targets policymakers, auditors, and scholars in public administration, providing validated methodologies tested in the Esmeraldas region, with endorsements from the Contraloría General. It underscores strategic planning in public sector governance, drawing on influential management theories to ensure resource optimization.
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