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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Universidad de Sonora
2018
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oai:https:--trascender.unison.mx:article-92021-07-30T15:32:17Z Planning in an efficient scheme for government auditing La planeación en un esquema eficiente para la auditoría gubernamental Humildad Angulo, Yalvany Planeación Auditoria gubernamental Control interno Organismo descentralizado Planning Government audit Internal control Decentralized agency 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. Son dos puntos de referencia para llevar a un estudio de investigación si es eficiente el trabajo que se desarrolla el Instituto Superior de Auditoría y Fiscalización en su proceso de Planeación de auditorías: 1. El primero corresponde a evaluar su metodología para realizar la planeación; 2. Y en un segundo plano, fortalecer el trabajo del auditor para el desarrollo de sus actividades en el campo; lo anterior dotándole de un soporte de información previo debidamente sustentado que aporte elementos de desarrollo al trabajo de fiscalización y revisión al Control Interno; Existen una diversidad de conceptos en el material didáctico consultado para identificar que tipo de auditoría es la idónea para llevar el trabajo de investigación; para el caso utilizaremos en la oportunidad que presenta cada concepto la administrativa, financiera y la operativa. Ubicaremos en cada paso de la planeación, los requerimientos para aplicar la metodología del tipo de auditoría atendiendo la información y la revisión al Control Interno, así como el proceso administrativo que la entidad de gobierno lleve a cabo. Universidad de Sonora 2018-04-30 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Evaluado por pares application/pdf https://trascender.unison.mx/index.php/trascender/article/view/9 10.36791/tcg.v0i7.9 TRASCENDER, CONTABILIDAD Y GESTIÓN; No. 7 (2018): TRASCENDER, CONTABILIDAD Y GESTIÓN; 34-41 TRASCENDER, CONTABILIDAD Y GESTIÓN; Núm. 7 (2018): TRASCENDER, CONTABILIDAD Y GESTIÓN; 34-41 2448-6388 spa https://trascender.unison.mx/index.php/trascender/article/view/9/13 Derechos de autor 2019 Yalvany Humildad Angulo https://creativecommons.org/licenses/by-nc-nd/4.0 |
| institution |
Trascender, Contabilidad y Gestión |
| collection |
OJS |
| language |
spa |
| format |
Online |
| author |
Humildad Angulo, Yalvany |
| spellingShingle |
Humildad Angulo, Yalvany Planning in an efficient scheme for government auditing |
| author_facet |
Humildad Angulo, Yalvany |
| author_sort |
Humildad Angulo, Yalvany |
| title |
Planning in an efficient scheme for government auditing |
| title_short |
Planning in an efficient scheme for government auditing |
| title_full |
Planning in an efficient scheme for government auditing |
| title_fullStr |
Planning in an efficient scheme for government auditing |
| title_full_unstemmed |
Planning in an efficient scheme for government auditing |
| title_sort |
planning in an efficient scheme for government auditing |
| description |
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. |
| publisher |
Universidad de Sonora |
| publishDate |
2018 |
| url |
https://trascender.unison.mx/index.php/trascender/article/view/9 |
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AT humildadanguloyalvany planninginanefficientschemeforgovernmentauditing AT humildadanguloyalvany laplaneacionenunesquemaeficienteparalaauditoriagubernamental |
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