BALOTARIO DE PREGUNTAS

FOR KNOWLEDGE EVALUATION

COMPTROLLER GENERAL'S OFFICE OF THE REPUBLIC

1. NATIONAL CONTROL SYSTEM

LAW NO. 27785 "ORGANIC LAW OF THE NATIONAL CONTROL SYSTEM AND OF THE
COMPTROLLER GENERAL OF THE REPUBLIC".

1. Check the incorrect definition of the principles of governmental control. 1

a) Objectivity, which implies the power of the control to concentrate its actions on the transactions and
operations of greatest economic significance or relevance to the entity being examined.
b) Legality, which implies that the control process is fully subject to the constitutional, legal and
regulatory norms applicable to its actions.
c) The selective nature of the control, understood as that exercised by the System in the entities, their
bodies and critical activities, which denote a greater risk of incurring in acts against administrative
probity.
d) The due control process, which guarantees the respect and observance of the rights of entities and
individuals, as well as the established rules and requirements.
e) The technical and specialized nature of the control, understood as that exercised by the System in
the entities, their bodies and critical activities of the same, which denote a greater risk of incurring in
acts against administrative probity.

2. Mark true (T) or false (F) with respect to the principles of governmental control as appropriate 2:

a) Publicity, which prohibits the disclosure of information during the execution of the control that may
cause damage to the entity, its personnel or the System, or hinder the work of the latter. ( __ )
b) Citizen participation, which allows citizens to contribute to the exercise of governmental control. ( __ )
c) Access to information, consisting of the timely dissemination of the results of the control actions or
others carried out by the control bodies, through the mechanisms considered pertinent by the
Comptroller General's Office. ( __ )
d) Flexibility, according to which, when carrying out the control, priority must be given to the
achievement of the proposed goals, with respect to those formalities whose omission does not affect
the validity of the operation being verified, nor determine relevant aspects in the final decision. ( __ )
e) Confidentiality, which refers to the power of the control bodies to request, know and examine all the
information and documentation on the operations of the entities subject to governmental control,
even if it is secret, necessary for their function. ( __ )

3. Relate the concepts with their corresponding conceptual references. 3

I. Internal Control
II. External Control
III. Control action
IV. Responsibilities and penalties arising from the control process

A. For its exercise, systems of control of legality, management, financial, results, evaluation of internal
control or others that are useful according to the characteristics of the entity and the subject of control
shall be applied and may be carried out individually or in combination.

1 Article 9 of the Organic Law of the National Control System and of the Office of the Comptroller General of the Republic
2 Article 9 of the Organic Law of the National Control System and of the Office of the Comptroller General of the Republic
3 Articles 7, 8, 10 and 11 of the Organic Law of the National Control System and of the Office of the Comptroller General of
the Republic.

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 B. Its results are disclosed to the entity's owner, unless he/she is presumed to be civilly and/or criminally
liable.
C. The persons involved in the procedure must be given the opportunity to know and make their comments
or clarifications on the corresponding grounds that have been considered, except in the justified cases
indicated in the regulations.
D. They are carried out in accordance with the National Control Plan and the plans approved for each body
of the System in accordance with its program of activities and the requirements of the Office of the
Comptroller General.
E. The Head of the entity is obliged to define the institutional policies in the annual plans and/or programs
formulated, which will be subject to the verifications referred to in this Law.

a) I-E, II-A, III-D, III-B, IV-C

b) I-A, II-B, III-E, IV-C, IV-D
c) I-E, II-A, II-D, II-B, III-B, IV-C
d) I-E, II-C, II-D, III-B, IV-A, IV-A
e) I-D, II-A, III-E, III-B, IV-C

4. Check the correct option about the attributions of the Comptroller General's Office 4

a) Submit monthly to the Congress of the Republic the Evaluation Report to the General Account of the
Republic, for the formulation of which the Comptroller General's Office will dictate the pertinent
provisions.
b) To regulate and oversee the adequate implementation of the External Auditing Bodies, requiring entities
to strengthen such bodies with qualified personnel and modern infrastructure necessary for the
fulfillment of their purposes.
c) To encourage citizen participation through public hearings and/or monitoring systems in the entities, in
order to contribute to governmental control.
d) It does not intervene in the National Control Plan and the annual control plans of the entities.
e) Issue provisions and/or procedures to operationally implement measures and actions against
administrative corruption, through governmental control, promoting a culture of honesty and probity in
public management, as well as the adoption of transparency and integrity mechanisms within the
entities, considering the participation of citizens and civil society organizations.

5. Complete the following statement about the Comptroller General 5

The Comptroller General of the Republic is appointed for a period of ____________________ years, and
removed by _______________________________________________ in agreement
to the Political Constitution. The Comptroller General of the Republic is the official of the System, and
enjoys the
the same rights, prerogatives and pre-eminences proper of _.
Among the requirements to be Comptroller General of the Republic are:
______at the time of the designation, have not less than years of age; have a professional practice of
not less than a _______________________________ years.
The position of Comptroller General of the Republic may be vacated for the following reasons years of
age.

a) 5, the President of the Republic, most senior, Congressman of the Republic, Peruvian by birth, 20, 15,
60
b) 7, the Congress of the Republic, highest rank, Minister of State, Peruvian nationality, 45, 10, 65
c) 7, Comptroller General of the Republic, most senior, Congressman of the Republic, Peruvian by birth,
40, 10, 65
d) 7, Congress of the Republic, highest rank, Minister of State, Peruvian by birth, 40, 10, 70.
4 Article 22 of the Organic Law of the National Control System and of the Office of the Comptroller General of the Republic
5 Articles 26, 27, 28 and 30 of the Organic Law of the National Control System and of the Office of the Comptroller General of
the Republic.

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 e) 10, Comptroller General of the Republic, highest rank, Minister of State, Peruvian nationality, 10, 15, 65.

6. According to the powers of the Comptroller General of the Republic are 6:

I. Exercise and promote directly, or in case of non-compliance, through the authority called by law, the
pertinent actions to ensure the implementation of the recommendations and legal actions derived from
the control process in charge of the System.
II. To issue the norms and specialized provisions that ensure the operation of the integral control process,
based on the principles of specialization and flexibility.
III. Submit to the Congress of the Republic, an Annual Report on its management, proposing
recommendations for the improvement of public management, as well as for the fight against corruption.
IV. To issue Comptroller's Resolutions, which constitute a precedent of obligatory observance and
inexcusable compliance.
V. Submit to the Congress of the Republic, a daily report on its management, proposing recommendations
for the improvement of public management, as well as for the fight against corruption.
VI. To determine the internal organization, the staffing table and the salary scale of the Office of the
Comptroller General.
VII. To issue the Regulations on Infractions and Sanctions, with coercive powers. Likewise, it may appoint
the necessary Coercive Executors for such purpose.

VIII. I, II, III

IX. II, IV, V, VI
X. III, IV, VI, VII
XI. I, II, III, IV, IV, VI, VII
XII. I, II, III, IV, V, VI, VII

7. The budget of the Comptroller General's Office is financed with resources from the Public Treasury
and other sources of financing, incorporated to it by the Head of the Comptroller General's Office,
establishing by means of a Resolution of the Comptroller General's Office, the regulations related to
the administration of its resources.

These resources are7:

a) Those generated as a result of the provision of technical training services, sale of publications and
others compatible with its function.
b) Those received in donation or by virtue of national and/or international technical cooperation
agreements.
c) Revenues generated by the registration, appointment and supervision of auditing firms, the amounts of
which shall be set by the Comptroller General's Office.
d) Amounts collected from the application of sanctions imposed by the Comptroller General's Office.
e) All of the above.

8. They constitute infractions subject to the sanctioning power of the Comptroller General's Office
with the exception of8:

a) The direct subscription of contracts with entities included in the scope of the System, for auditing
services and others in violation of the Regulations for the Designation of Companies.
b) The implementation of the corrective measures recommended in the reports issued by the System's
Bodies.

6 Article 32from theLawOrganic fromSystemNational fromControl y from the Comptroller

General's Office fromtheRepublic
7 Article 35from theLawOrganic fromSystemNational fromControl y from the Comptroller
General's Office fromtheRepublic
8 Article 42from theLawOrganic fromSystemNational fromControl y from the Comptroller
General's Office fromtheRepublic

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 c) Interference or impediment to the fulfillment of the inspection functions inherent to governmental control.
d) Obstructing or delaying the initiation of a control action.

e) The omission in the presentation of the requested information or its execution in a deficient or untimely
manner, according to the request made.

9. According to Article 43 of the Organic Law of the National Control System and the Office of the
Comptroller General of the Republic, the sanctions that the Comptroller General will apply,
according to the seriousness of the infraction committed, are 9:

I. Admonishment.
II. Dismissal
III. Fine.
IV. Suspensions of employment and salary
V. Suspension of the Registry of Auditing Companies.
VI. Definitive exclusion from the Register of Auditing Companies.

a) I, II, III
b) II, IV, V, VI
c) I, III, V, VI
d) III, IV, VI
e) I, III, IV, V, VI

10. Check the correct option regarding the attributions of the National Control System 10 (NCS):

a) To supervise, monitor and verify the proper management and use of the State's resources and assets
(...)
b) To formulate timely recommendations to improve the capacity and efficiency of the entities (...)
c) Promote the modernization and improvement of public management, through the optimization of
management systems and exercising governmental control (...)
d) Promote the permanent training of public officials and civil servants in matters of government
administration and control (...)
e) All of the above.

GENERAL GOVERNMENTAL CONTROL STANDARDS

11. With respect to Governmental Control, check the incorrect option 11

a) It is an integral and permanent process, which aims to contribute to the continuous improvement in the
management of the entities, as well as in the use of the State's assets and resources.
b) It consists of the supervision, oversight and verification of the acts and results of public management, in
attention to the degree of efficiency, effectiveness, transparency and economy in the use and
destination of the State's resources and assets.
c) It is classified in the following ways: according to who exercises it: prior, simultaneous and subsequent
control and according to the time of its exercise: internal and external control.
d) Internal governmental control may be prior, simultaneous and subsequent.
e) External governmental control may be prior, simultaneous and subsequent.

12. Control services constitute a set of processes whose products are intended to provide a
satisfactory response to the governmental control needs of the system's bodies 12.

9 Article 43 of the Organic Law of the National Control System and of the Office of the Comptroller General of the Republic
10 PPT slides
11 Paragraphs 1.10, 1.11 and 1.12 of the General Standards of Governmental Control R.C. N° 273-2014-CG
12 Subsection 1.17 of the General Standards of Governmental Control R.C. N° 273-2014-CG

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 Fill in the blanks with X, Y, Z, according to the type of control service to which it belongs:
Prior Control (X)
Simultaneous Control (Y)
Rear Control (Z)

a) Compliance audit (___)

b) Authorize additional construction cost estimates and increased supervision services (___)
c) Performance audit (___)
d) Control visit (___)
e) To give an opinion on contracts of a military secret or internal order nature (___)
f) Simultaneous action (___)
g) Financial audit (___)
h) Report on transactions that in any way compromise the credit or financial capacity of the State (___)
i) Trade orientation (___)

13. With respect to the Professional Performance Standards, check the correct option 13.

a) Competence is a mental attitude that allows personnel to make judgments based on objective elements,
and that guarantees the consistency and integrity of their actions and opinions.
b) Confidentiality refers to the continuous acquisition of the technical knowledge and skills necessary to
perform the tasks required in the development of governmental control with quality and efficiency.
c) Independence is derived from training and experience that allows for sound and sound judgment, and is
acquired through a commitment to learning.
d) Professional diligence involves using analytical and critical thinking, acquired knowledge, skills and
experience, as well as results orientation, to perform efficient, effective and quality control and related
services.
e) Professional training refers to maintaining strict confidentiality regarding the information obtained during
the performance of services and the content of the results of governmental control; not disclosing facts,
data, procedures and documentation whose dissemination is not authorized by law.

14. With respect to the Control Services Common Standards, check the incorrect option 14.

a) The purpose of planning control services is to determine the prioritized demand for control services to
be attended to by the System's bodies.
b) The Comptroller's Office shall identify and require the necessary information for the adequate
development of control services, as well as design, implement and maintain systems to obtain
information from the entities under the scope of the System.
c) Although it is necessary to obtain specialized technical reports from experts, the bodies of the System
cannot count on the participation of natural or legal persons with skills, knowledge and experience in a
particular field other than governmental control.
d) The control services must be supervised periodically, systematically and in a timely manner, during all
their stages, by the competent levels, in order to guide and ensure compliance with their objectives, as
well as to improve the quality of their development and results.
e) The results of the control services must be issued in writing, must necessarily be characterized by their
consistency and usefulness, and must be communicated in a timely manner to the corresponding
entities and instances.

13 Paragraphs 2.1 to 2.13 of the General Standards for Governmental Control R.C. N° 273-2014-CG
14 Section IV of the General Standards for Governmental Control R.C. N° 273-2014-CG

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 15. Complete the following statements and check the appropriate alternative 15

I. Preliminary control
II. Simultaneous control
III. Subsequent control

A. The services of _________ are those that are carried out with the purpose of carrying out the
evaluation of the acts
and results executed by the entities in the management of institutional assets, resources and
operations.
B. The services of _________are those carried out exclusively by the Comptroller's Office prior to the
execution of an act or operation of an entity, in accordance with the provisions of the Law or express
norm, with the purpose of issuing a result according to the subject matter of the request made by the
entity requesting the service.
C. The services of _________are those that are made to the activity(ies) of an ongoing process,
corresponding to the management of an entity subject to governmental control, with the purpose of
alerting the entity of events that jeopardize the result or achievement of its objectives.
D. Simultaneous action is the mode of ____________which consists of evaluating the development of
one or more of the following
activities in execution of an ongoing process, verifying and reviewing documentation and physically
that it is carried out in accordance with the established provisions.
E. As a result of the __________a document is issued in support of the Comptroller's pronouncement.
on the request received, as appropriate to the subject matter of the request made by the entity
requesting the service.

a) I-A, - D, II-B, II-C, III-E

b) I-B, - E, II-C, II-D, II-D, III-A
c) I-A, - E, II-B, II-D, III-C
d) I-B, - A, II-C, II-D, III-E
e) I-B, - E, II-C, II-D, III-A.

15 Sections V, VI and VII of the General Standards of Governmental Control R.C. N° 273-2014-CG

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