{"id":486,"date":"2026-01-27T08:43:43","date_gmt":"2026-01-27T14:43:43","guid":{"rendered":"https:\/\/servicios.igm.gob.gt\/uip\/?p=486"},"modified":"2026-01-27T08:43:43","modified_gmt":"2026-01-27T14:43:43","slug":"numeral-23","status":"publish","type":"post","link":"https:\/\/servicios.igm.gob.gt\/uip\/?p=486","title":{"rendered":"Numeral 23. Informes finales de las auditor\u00edas gubernamentales o privadas"},"content":{"rendered":"\n<p class=\"has-text-align-center has-black-color has-vivid-cyan-blue-background-color has-text-color has-background has-medium-font-size\"><strong>Informe final de la auditor\u00eda gubernamental o privada<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-table is-style-stripes has-small-font-size\"><table><tbody><tr><td class=\"has-text-align-center\" data-align=\"center\"><img decoding=\"async\" style=\"width: 50px;\" src=\"https:\/\/servicios.igm.gob.gt\/uip\/wp-content\/uploads\/2020\/09\/PDF.png\" alt=\"\"><br><strong>DOCUMENTOS EN PDF<\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<figure class=\"wp-block-table is-style-stripes has-small-font-size\"><table class=\"has-black-color has-text-color\"><tbody><tr><td class=\"has-text-align-center\" data-align=\"center\"><strong>Informe de Auditor\u00eda Financiera y de Cumplimiento del Ejercicio Fiscal 2025<\/strong><\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\"><a href=\"https:\/\/servicios.igm.gob.gt\/uip\/wp-content\/uploads\/2025\/05\/Art.10Num.23.-Decreto-57-2008-Informe-de-Examen-Especial-de-Auditoria-Concurrente-del-12-de-enero-al-7-julio-2024.pdf\"><strong>Informe de Examen Especial de Auditor\u00eda Concurrente del 12 de enero al 17 julio 2024<\/strong><\/a><\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\"><strong><a href=\"https:\/\/servicios.igm.gob.gt\/uip\/wp-content\/uploads\/2025\/05\/Art.10Num.23.-Decreto-57-2008-Informe-de-Auditoria-Financiera-y-cumplimiento-del-IGM-de-01-de-enero-al-31-de-diciembre-de-2024.pdf\">Informe de Auditor\u00eda Financiera y de Cumplimiento del Ejercicio Fiscal 2024<\/a><\/strong><\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\"><strong><a href=\"https:\/\/servicios.igm.gob.gt\/uip\/wp-content\/uploads\/2024\/05\/HALLAZGOS_IGM_2024.pdf\">Informe de Auditor\u00eda Financiera y de Cumplimiento del Ejercicio Fiscal 2023<\/a><\/strong><\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\"><strong><a href=\"https:\/\/servicios.igm.gob.gt\/uip\/wp-content\/uploads\/2023\/06\/FINANCIERA_2022_CGC.pdf\">Informe de Auditor\u00eda Financiera y de Cumplimiento del Ejercicio Fiscal 2022<\/a><\/strong><\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\"><a href=\"https:\/\/servicios.igm.gob.gt\/uip\/wp-content\/uploads\/2022\/08\/INFORME_AUDITORIA_CGC_2021.pdf\"><strong>Informe de Auditor\u00eda Financiera y de Cumplimiento del Ejercicio Fiscal 2021<\/strong><\/a><\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\"><strong>Informe de Auditor\u00eda Financiera y de Cumplimiento del Ejercicio Fiscal 2020<\/strong>: se comunica que debido a que el Instituto Guatemalteco de Migraci\u00f3n se encontraba en proceso de formaci\u00f3n, no se realiz\u00f3 la auditor\u00eda en menci\u00f3n por parte de la Contralor\u00eda General de Cuentas a esta instituci\u00f3n seg\u00fan el Departamento de Auditor\u00eda Interna del Instituto Guatemalteco de Migraci\u00f3n.<\/td><\/tr><\/tbody><\/table><\/figure>\n","protected":false},"excerpt":{"rendered":"<p>Art\u00edculo 10 numeral 23<\/p>\n","protected":false},"author":5,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":true,"template":"","format":"standard","meta":[],"categories":[16],"tags":[],"_links":{"self":[{"href":"https:\/\/servicios.igm.gob.gt\/uip\/index.php?rest_route=\/wp\/v2\/posts\/486"}],"collection":[{"href":"https:\/\/servicios.igm.gob.gt\/uip\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/servicios.igm.gob.gt\/uip\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/servicios.igm.gob.gt\/uip\/index.php?rest_route=\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/servicios.igm.gob.gt\/uip\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=486"}],"version-history":[{"count":28,"href":"https:\/\/servicios.igm.gob.gt\/uip\/index.php?rest_route=\/wp\/v2\/posts\/486\/revisions"}],"predecessor-version":[{"id":11525,"href":"https:\/\/servicios.igm.gob.gt\/uip\/index.php?rest_route=\/wp\/v2\/posts\/486\/revisions\/11525"}],"wp:attachment":[{"href":"https:\/\/servicios.igm.gob.gt\/uip\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=486"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/servicios.igm.gob.gt\/uip\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=486"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/servicios.igm.gob.gt\/uip\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=486"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}