Resumen

SOLARI DAVILA, Evelyn Tatiana; SOLARI DAVILA, Henry Roberto  y  LUJAN JOHNSON, Gladys Lola. Theoretical framework of transparency as a strategy for government auditing of territorial comptroller's offices in Latin America. Impulso [online]. 2025, vol.5, n.11, pp.239-258.  Epub 02-Jul-2025. ISSN 2959-9040.  https://doi.org/10.59659/impulso.v.5i11.141.

This research aims to develop a comprehensive four-dimensional theoretical framework that articulates transparency as a systemic strategy to strengthen territorial government auditing in Latin America. The study adopts a systematic theoretical-conceptual review design based on critical synthesis of convergent empirical evidence from Ecuador, Colombia, Peru, Brazil, and Chile during 2004-2025. The methodology employed 86 specialized sources through multiple triangulation and systematic documentary analysis. The framework proposes four dimensions: active territorial transparency, reactive territorial transparency, participatory territorial transparency, and technical territorial transparency, each with specific operational components and empirically validated measurement indicators. Institutional frameworks evidence differentiated characteristics, highlighting Ecuador's 2008 constitutional innovation, Brazil's technological leadership with tools like ALICE, Peru's experiences in technological modernization, Colombia's systemic integration developments, and Chile's continuous improvement analyses. The model establishes six guiding principles: differentiated territoriality, systemic integrality, evidence-based continuous improvement, multilevel participation, responsible technological innovation, and constitutional supremacy. This research transcends bibliographic systematization by generating the first comprehensive four-dimensional theoretical framework that articulates previously fragmented dimensions in specialized literature on transparency and control of Latin American comptroller offices.

Palabras clave : Public administration; Transparency; Auditing; Governance; Citizen participation.

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