Guía Práctica: Fortalecimiento de controles internos para prevenir la corrupción en la aplicación de leyes sobre comercio ilegal de vida silvestre

The document outlines a practical approach to evaluating internal controls in the context of illegal wildlife trade (IWT) enforcement. It emphasizes using a systems-based perspective—drawing on the COSO framework—to identify vulnerabilities that could be exploited by corruption. The guide details a research process involving semi-structured interviews, document reviews, and thematic analysis to generate specific, actionable recommendations for government agencies. It specifically addresses the needs of programs in early stages of maturity where controls may be informal or ad hoc, and provides tools such as data collection instruments and terms of reference for consultants.

• Internal controls are defined as the policies, procedures, and practices that help organizations achieve objectives and mitigate risks, including corruption. A robust system promotes accountability, improves law enforcement, and allows for oversight by government and civil society.
• The guide advocates for a systems-based approach to IWT enforcement, analyzing it as an interrelated system of policies and practices. This approach is primarily based on the 2013 COSO Integrated Internal Control Framework.
• Many existing internal control methodologies are designed for high-maturity organizations using automated tools and KPIs, leaving a gap for wildlife agencies where controls are often "informal" or "ad hoc" due to lack of funding or early program stages.
• Effective internal control assessments should focus on a limited number of high-priority risks (typically three to five) identified through a corruption risk assessment, rather than attempting to cover all risks.
• The methodology recommends a comprehensive analysis that transcends institutional boundaries, treating the entire law enforcement cycle—including preventive and detection controls—as the unit of analysis.
• Data collection should rely on a combination of testimonial evidence from semi-structured interviews, documentary evidence from policy reviews, and analytical evidence derived from the COSO model.
• The guide identifies four common corruption risks in IWT enforcement: undue external influence and collusion, procedural abuse (case weakening), manipulation of physical evidence, and information leaks.
• When analyzing data, researchers must distinguish between an agency's aspirations and its actual practices, as interviewees may describe desired states as existing realities.

APA

Batts, R. A. (2023). Guía Práctica: Fortalecimiento de controles internos para prevenir la corrupción en la aplicación de leyes sobre comercio ilegal de vida silvestre. WWF International. https://www.worldwildlife.org/documents/771/5raypzekcs_How_to_Internal_Controls_Guide_SPANISH.pdf

Chicago

Batts, Rebecca Anne. Guía Práctica: Fortalecimiento de controles internos para prevenir la corrupción en la aplicación de leyes sobre comercio ilegal de vida silvestre. WWF International, 2023. https://www.worldwildlife.org/documents/771/5raypzekcs_How_to_Internal_Controls_Guide_SPANISH.pdf.

Wikipedia

{{cite report |last1=Batts |first1=Rebecca Anne |title=Guía Práctica: Fortalecimiento de controles internos para prevenir la corrupción en la aplicación de leyes sobre comercio ilegal de vida silvestre |publisher=WWF International |date=July 2023 |url=https://www.worldwildlife.org/documents/771/5raypzekcs_How_to_Internal_Controls_Guide_SPANISH.pdf |access-date=23 October 2026 |via=Climate Insights Directory}}

BibTeX

@techreport{batts2023gua, author = {Batts, Rebecca Anne}, title = {{Guía Práctica: Fortalecimiento de controles internos para prevenir la corrupción en la aplicación de leyes sobre comercio ilegal de vida silvestre}}, institution = {WWF International}, year = {2023}, month = jul, url = {https://www.worldwildlife.org/documents/771/5raypzekcs_How_to_Internal_Controls_Guide_SPANISH.pdf}, urldate = {2026-10-23}, note = {Indexed by Climate Insights Directory} }