Planning in an efficient scheme for government auditing
There are two points of reference to carry out a research study if the work developed by the Instituto Superior de Auditoría y Fiscalización in its Audit Planning process is efficient: The first is to evaluate its methodology for planning; And secondarily, to strengthen the work of the auditor for t...
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| 第一著者: | |
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| フォーマット: | Online |
| 言語: | spa |
| 出版事項: |
Universidad de Sonora
2018
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| オンライン･アクセス: | https://trascender.unison.mx/index.php/trascender/article/view/9 |
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| 要約: | There are two points of reference to carry out a research study if the work developed by the Instituto Superior de Auditoría y Fiscalización in its Audit Planning process is efficient: The first is to evaluate its methodology for planning; And secondarily, to strengthen the work of the auditor for the development of its activities in the field; The foregoing providing a support of duly substantiated prior information that contributes elements of development to the work of inspection and review to Internal Control;
There are a variety of concepts in the didactic material consulted to identify which type of audit is best suited to carry out the research work; For the case we will use in the opportunity presented by each concept, administrative, financial and operational. We will place in each step of the planning, the requirements to apply the methodology of the type of audit taking care of the information and the revision to the Internal Control, as well as the administrative process that the government entity carries out. |
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