Organizations face increasing regulatory and stakeholder pressure to integrate environmental, social, and governance commitments into strategic decision-making, yet sustainability reporting often remains disconnected from planning, operational control, and performance measurement. This study develops MISE as a theoretically informed, design-oriented organizational architecture that couples double materiality, strategic ESG programs, governed indicators, documentary evidence, and a Balanced Scorecard–Global Reporting Initiative (BSC–GRI) dashboard. An integrated multi-source single-case study was conducted in a Colombian industrial company using documentary, perceptual, technical, performance, and expert-appraisal evidence. The evidence base comprised 62 study records: 48 internal organizational participants, 8 external stakeholders, and 6 internal expert evaluators with a separate methodological role. The structured consultation obtained 51 responses from 56 eligible participants (91.1%). The case application formalized nine strategic sustainability programs and expanded and governed the measurement architecture from 6 to 18 KPIs. Between the 2024 reference measurement and the 2025 follow-up measurement, complete governance attributes for the 18 KPIs increased from 38/72 (52.78%) to 56/72 (77.78%), equivalent to +25.00 percentage points and +47.37% relative change. Combined Scope 1 and Scope 2 emissions decreased from approximately 1000 to 880 tCO₂e (−12.0%). Six experts appraised usefulness, feasibility, traceability, governance, and scalability potential. These observed changes describe the application period and do not constitute causal effects attributable exclusively to MISE. The contribution is the explicit coupling logic that links prioritization, execution, governed measurement, evidence, review, and reassessment within one case-based governance architecture.

One of the factors that has steadily eroded the legitimacy of public institutions is the recurrence of corruption and irregularities in state management, especially in procurement processes, budget allocation, and public appointments. These phenomena have intensified public mistrust and highlight the urgent need for tools to strengthen transparency in the digital sphere. In this context, e-government platforms have become key mechanisms for promoting openness and accountability in public administration. However, ensuring transparency in electronic procedures remains challenging due to the lack of standardized auditing mechanisms and system interoperability. The objective of this study is to design, implement, and technically evaluate a software architecture for an electronic platform that operationalizes a maturity-based diagnostic model to assess transparency in electronic procedures within public organizations. The proposed platform enables real-time monitoring, centralized data management, automated reporting, and evidence-based transparency assessment. The architecture follows a structured design process aligned with ISO 25010 quality attributes, incorporating microservices, database replication, and load balancing to enhance system performance and security. Performance tests identified bottlenecks in authentication, query processing, and concurrent user load, leading to optimizations such as query indexing, caching, and message queue implementation. The results indicate that a well-structured software architecture enhances government transparency by ensuring auditable, traceable, and secure public data access. The platform provides a self-diagnostic tool for institutions to assess their transparency maturity based on open government principles.

En los sistemas de gestión de calidad es fundamental garantizar el ciclo de la mejora continua, con el objetivo de potencializar los procesos. En este sentido, una de las herramientas de carácter preventivo más utilizadas para este fin son las auditorías de calidad, las cuales se definen como procesos sistemáticos que permiten la identificación de oportunidades de mejora en las organizaciones. Estas vienen siendo impactadas por los cambios en el contexto externo, donde se analizan tendencias tecnológicas que transforman la técnica de auditoría a través de la aplicación de herramientas de transformación digital. El objetivo de esta revisión sistemática es desarrollar un análisis de las principales herramientas de digitalización e inteligencia artificial que se aplican al proceso de auditoría de calidad, teniendo como enfoque la metodología Prisma, en la cual se propone una taxonomía estructural compuesta por tres ejes: la transición metodológica del proceso de auditoría, la digitalización de los procesos de auditoría y la automatización mediante las tecnologías. Esta revisión incluye un análisis de las normas técnicas, tales como la NTC ISO 42001:2023 Sistema de gestión de inteligencia artificial en tecnología de la información, insumos que permitieron un análisis bibliométrico sobre la transformación digital en los procesos de auditoría, en el contexto emergente de la Auditoría 4.0. La revisión consta de 120 estudios publicados entre 2019 y 2025. Se concluye que la Auditoría 4.0 representa una transformación estructural que exige una gobernanza ética, talento especializado y alineación con estándares internacionales como NTC ISO 42001:2023.