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Auditoría

Rodrigo Estupiñan

Control, riesgos y aseveraciones en la auditoría

Preparado con base en la NIA 315 de la IAASB de la IFAC y Normas NIEPAI y Globales (2024) de la IIA

Capítulo 1. LOS RIESGOS EN LA AUDITORÍA&#13;
Metodología de evaluación de riesgos&#13;
Riesgo&#13;
Administración de los riesgos&#13;
Cómo se identifican los riesgos&#13;
Elementos del riesgo&#13;
Riesgo inherente (RI)&#13;
Riesgo de control (RC)&#13;
Riesgo de detección (RD)&#13;
Combinación del riesgo inherente con el riesgo de control&#13;
Enfoque de riesgos y presentación de informes de auditoría&#13;
Cuestionario de autoevaluación&#13;
&#13;
Capítulo 2. LOS RIESGOS EMPRESARIALES&#13;
Introducción&#13;
Administración de riesgos empresariales&#13;
COSO II ERM&#13;
COSO II ERM 2017&#13;
Estándar Australiano de Administración del Riesgo AS/NZS 4360:1999&#13;
Norma Internacional ISO 31000:2009&#13;
ISO 31000:2018 – Gestión de Riesgos Internacional&#13;
Estructura de ISO 31000:2018 para la gestión de riesgos&#13;
Corresponde a las Adendas I y II&#13;
Cuestionario de autoevaluación&#13;
&#13;
Capítulo 3. LAS TRES LÍNEAS&#13;
Roles claves en el modelo de las tres líneas&#13;
Roles de primera línea&#13;
Roles de segunda línea&#13;
Auditoría interna&#13;
Proveedores de aseguramiento externo&#13;
Relaciones entre los roles principales&#13;
Entre el organismo de gobierno y la dirección (roles de primera y segunda línea)&#13;
Entre la dirección (ambos roles de primera y de segunda línea) y la auditoría interna&#13;
Entre la auditoría interna y el organismo de gobierno&#13;
Entre todos los roles&#13;
Aplicando el modelo&#13;
Estructura, roles y responsabilidades&#13;
Supervisión y aseguramiento&#13;
Coordinación y alineación&#13;
Acerca del Instituto de Auditores Internos&#13;
Cláusula de exención de responsabilidad&#13;
Cuestionario de autoevaluación&#13;
&#13;
Capítulo 4. LA AUDITORÍA INTERNA Y LA AUDITORÍA BAJO RIESGOS&#13;
El Marco de Competencias de Auditoría Interna del IIA©&#13;
Normas Internacionales para el Ejercicio Profesional de la Auditoría Interna (NIEPAI- 2017)&#13;
Clasificación de las normas&#13;
Normas específicas referidas a riesgos en los trabajos de auditoría interna&#13;
Glosario relacionado con la teoría del riesgo&#13;
Riesgos que pueden presentarse en una auditoría interna&#13;
Programa para la evaluación de los riesgos por parte de la auditoría interna&#13;
Informe de auditoría interna sobre la administración de riesgos (ERM)&#13;
Plan de Trabajo para la evaluación de los Riesgos en la auditoría interna según las normas globales&#13;
Cuestionario de autoevaluación&#13;
&#13;
Capítulo 5. SISTEMA INTERNO DE CONTROL Y GESTIÓN DE RIESGOS&#13;
Planeación y determinación de fraude o error&#13;
Sistema de Control Interno&#13;
Cuestionario de autoevaluación&#13;
&#13;
Capítulo 6. LAS ASEVERACIONES, AFIRMACIONES, ASERCIONES O DECLARACIONES DE LA ADMINISTRACIÓN QUE EVALÚAN LOS AUDITORES&#13;
Aseveraciones, aserciones o afirmaciones&#13;
La utilización de afirmaciones&#13;
Efecto de las aseveraciones en la auditoría de estados financieros&#13;
Objetivos específicos que confirmen la razonabilidad de las aseveraciones&#13;
Ejemplos de identificación de aseveraciones&#13;
Ejemplos de aseveraciones explícitas o implícitas&#13;
Clases de aseveraciones o afirmaciones para el auditor&#13;
Objetivos específicos en las transacciones&#13;
Cuadros sinópticos&#13;
Afirmaciones en activos y pasivos – saldos de las cuentas&#13;
Cuestionario de autoevaluación&#13;
REFERENCIAS BIBLIOGRÁFICAS

From a psychotherapist and the New York Times bestselling author of Monkey Mind, a thoughtful, deeply personal exploration of our most difficult emotions, arguing that they are not obstacles to overcome but essential messengers that can lead us toward wisdom and wholeness. What if the emotions we fight hardest against—anger, shame, envy, regret, jealousy, annoyance, despair—are not enemies to be vanquished but essential guides to self-knowledge? When two birthday gifts—a centuries-old treatise on melancholy and a book of Bosch’s hellscapes—arrived just months before the birth of Daniel Smith’s second child, he began questioning our culture’s dismissal of difficult feelings and his own lifelong struggle against these so-called “negative” emotions. Moving between intimate personal narrative and rich intellectual exploration, Smith investigates how our relationship with negative emotions has evolved through history—from the Seven Deadly Sins to modern psychology’s sometimes equally damning classifications. He explores what science, psychology, art, and philosophy can and cannot tell us about the nature of emotion itself, challenging conventional wisdom about what our feelings really are and how they function. With unflinching honesty about his own emotional turbulence and the insights gained from his work as a psychotherapist, Smith makes a compelling case that our negative emotions serve crucial purposes—if only we would listen to what they’re trying to tell us. Whether examining the striking absence of anger among the Inuit or confronting his own emotional inheritance as a new father, Smith offers a perspective that is both deeply humane and surprisingly hopeful. This book is not so much a guide to banishing difficult feelings, but rather an invitation to wholeness—to feeling everything—and discovering that even our darkest emotions contain intelligence, meaning, and the potential for profound transformation.

Finding the Wisdom in Our Darkest Emotions

Hard Feelings

'Trippy, incisive, riotously funny' ALEXANDRA KLEEMAN'[An] insightfully nightmarish parable ' HALLE BUTLER'A stunner' NANA KWAME ADJEI-BRENYAH'Luminous ... as if George Saunders infiltrated the Severance writers' room' WASHINGTON POSTA work place novel. A love story. A dream you can't wake from...Jonathan Abernathy is a loser. Unemployed and behind on his student loan repayments, the only thing Abernathy has in abundance is debt.When a secretive government loan forgiveness programme offers him a job he can literally do in his sleep, Abernathy thinks he's found his big break. He finds himself entering the dreams of white-collar workers to audit them - flagging their anxieties for removal at night so they'll be more productive in the day.But as the lines between life and work, right and wrong, and even sleep and consciousness blur, Abernathy begins to wonder just how much he might have signed away ...Wildly imaginative, laced with black humour and full of close-to-the-bone truths, Jonathan Abernathy You Are Kind is the cult workplace novel that's like nothing else you've read before.'Surrealist ... A scathing critique of capitalism'TIME'Imagine the movie Inception, but populated by the middle-management workers in David Graeber's book Bullshit Jobs'NEW YORK TIMES'An excitingly original writer, inventing much needed and killingly funny satires for contemporary work and dreams of success' HOLLY PESTER'A revelation' HILARY LEICHTER'An original mind brimming over with invention' BEN MARCUS'An exuberant, poignant, freewheeling debut ... very funny' JEFF VANDERMEER'The spiritual sibling of Severance, but creepier'LITERARY HUB

Jonathan Abernathy You Are Kind

CSR, Sustainability, Ethics & Governance

As artificial intelligence rapidly reshapes industries and societies, the need for responsible development has become more pressing than ever. This edited book provides a thorough exploration of AI ethics and governance, offering readers a robust framework for tackling these critical issues. The authors explore the core ethical challenges of algorithmic bias, transparency, data privacy, and human oversight, and discuss effective strategies to mitigate these challenges and enhance the fairness and reliability of AI systems. The book analyzes the regulatory landscape across key sectors such as finance, healthcare, and criminal justice, and discusses how leading companies like Google and Microsoft are pioneering effective AI governance. Blending practical examples, regulatory analysis, and forward-thinking strategies, this book is a vital resource for professionals aiming to navigate the complex world of AI ethics and governance.

Shaping Ethical Governance in the Age of Algorithms

AI and Accountability

Copyright’s profound impact on the online world as we know it

How Copyrights Made the Online World

Everyone Breaks These Laws

"A crisp, twisting tale in the hands of a writer in the bloom of his abundant talents." — Graydon CarterA gifted yet financially disadvantaged artist falls victim to the manipulative control of his wealthy, enigmatic Harvard roommate in this incendiary novel from the author of Beautiful Country—a piercing exploration of class, ambition, identity, and the perilous cost of reinvention in the tradition of Patricia Highsmith and Donna Tartt. The son of working-class Czech immigrants, Christopher “Atlas” Novotny is a talented painter who arrives at Harvard on a full scholarship. Raised amid hardship, he is unprepared for the privileged world introduced to him by his freshman roommate, Lucien Orsini-Conti.Born to wealthy European diplomats, Lucien plays the part of the confident, sophisticated bon vivant. Where Lucien is bold and brash, Atlas is timid and introverted. Growing up a lonely outsider, Atlas is insecure, impressionable, and in awe of his brilliant roommate. But is Lucien all that he seems?Sensing a willing disciple, Lucien introduces Atlas to a glittering new world of lavish parties and elite social clubs. When Atlas struggles to afford his new lifestyle, Lucien offers a solution, convincing the naïve artist to become a forger, passing off fakes to galleries and dealers.But Lucien’s charismatic facade conceals something darker and more sinister. As Lucien’s behavior grows increasingly unstable, Atlas is forced into escalating risks with devastating consequences.Drawing inspiration from the true crime stories of Christian Gerhartsreiter (a.k.a. “Clark Rockefeller”) and Adam Wheeler, Lucien is as darkly seductive and addictively readable as The Secret History, The Incendiaries, Creation Lake, and The Talented Mr. Ripley.

A Novel

Lucien

Transform your life when you discover the essence of true masculinity and become the right kind of man for every challenge that lies ahead. Men are lost and in crisis. In a world full of misinformation and broken relationships, they are unsure of the true meaning of manhood and grab on to distorted versions of masculinity that pull them into emotional incarceration. But there is hope and a path to freedom.In The Man the Moment Demands, bestselling author and founder of the Cave of Adullam, Jason Wilson, will empower you to become the right man in every moment by embodying the ten characteristics of the comprehensive man: the Fighter, the Provider, the Leader, the Lover, the Nurturer, the Gentleman, the Friend, the Husband, the Father, and the Son. With The Man the Moment Demands, you'll learn how to: <ul><li>Unpack the impact of your past and unlock the power to shape your future</li><li>Embrace transparency and express the full spectrum of your emotions while maintaining self-control</li><li>Evolve beyond the "alpha male" myth through example, not intimidation</li><li>Answer the question "Who are you?" to strip away the facade and live authentically</li></ul> This is not just a transformative book; it's a blueprint and a rite of passage for those ready to rise and rediscover what it truly means to be a man--authentically human. One that will empower you to be the man the moment demands.ECPA BESTSELLER

Jason Wilson, bestselling author and director of the Cave of Adullam Transformational Training Academy, teaches men how to break free from societal shackles and master the ten characteristics of the comprehensive man that will equip them to overcome life's many challenges.

Master the 10 Characteristics of the Comprehensive Man

The Man the Moment Demands

A troubling account of the unexpected impacts of treatment-based alternatives to criminal punishment. Every year, courts send hundreds of thousands of people to treatment-based programs as alternatives to traditional punishment. These alternatives-known as 'diversion programs'-are widely celebrated as reforms that reduce the punishment of the mentally ill. But in Trial by Treatment, Mary Ellen Stitt shows that they have, in fact, expanded the reach of the criminal legal system and its power over the lives of the most vulnerable. The inner workings of diversion programs are obscure, partially by design, and data on outcomes is hard to come by. Stitt draws on two years of fieldwork in criminal courtrooms and court-mandated treatment sessions, as well as an original national dataset, in-depth interviews, and experimental survey data, to document the hidden impacts of diversion. She shows that placing mental healthcare under the control of the courts has helped to legitimize the criminalization of illness, warped treatment environments, and amplified inequalities in punishment. In vivid and humanizing detail, Trial by Treatment shows how reforms that keep power and discretion in the same hands can entrench the very problems they promised to solve"- Provided by publisher.

Punishing Illness in an Age of Criminal Legal Reform

Trial by Treatment

“An expansive collection that celebrates the versatility of the Mediterranean diet… Busy home cooks would do well to check this out.” —Publishers Weekly&nbsp; Discover just how easy it is to cook and enjoy the world’s healthiest diet—without spending hours shopping for ingredients or cooking in your kitchen.&nbsp; Fad diets come and go, but the Mediterranean Diet is the diet that doctors and nutritionists consistently recommend, year after year. It has, after all, ranked #1 for eight years straight in the US News and World Report survey of health professionals. They like it because it provides nutritional completeness, reduces health risks, helps manage weight effectively over the long term, is easy to sustain, and is evidence-based.&nbsp; What could be better than all that? How about delectable foods from some of the world’s tastiest cuisines—French, Italian, Spanish, Greek, and Middle Eastern, for starters? 5-Ingredient MediterraneanCookbook makes it easy to embrace this unrivaled diet with&nbsp;80 delicious throw-together recipes, each with a mouthwatering photograph. The recipes include: <ul><li>Citrus-Marinated Salmon</li><li>Mediterranean Grilled Shrimp</li><li>Roman Roasted Chicken</li><li>Polenta with Porcini Mushrooms</li><li>Chickpea Fritters</li><li>Fennel Tzatziki</li><li>Provencal Herb Tartlets</li><li>Poached Vanilla-Scented Pears</li></ul> Although many dishes from the great Mediterranean cuisines have unwieldy ingredient lists, tricky techniques, and long cooking times, that’s not the case for these amazing recipes—carefully curated to require a maximum of five ingredients and a minimum of time and fuss.&nbsp; Eat in the healthiest way possible without spending all day at the store or in the kitchen with the 5-Ingredient Mediterranean Cookbook.

Amazingly Healthy Quick-Fix Meals

5-Ingredient Mediterranean Cookbook

Recent events have turned the spotlight on the issue of corporate accountability -- especially when it comes to protecting shareholder value. In the modern corporation, non-owners commonly manage day-to-day operations, and their decisions have a direct impact on the company's overall value. But what can management do to positively impact share price and protect shareholder investment? A Blueprint for Corporate Governance is unique in that it addresses shareholder value from a managerial perspective. This important book covers all essential corporate governance issues from this angle, providing detailed information and insights on: * Contemporary asset pricing models, and how they can help managers determine optimal returns on shareholder funds * Financial structures and dividend policies designed to advance shareholder interests * Methods for executives, managers and boards of directors to work as one to enhance and increase shareholder value.

A Blueprint for Corporate Governance is unique in that it addresses shareholder value from a managerial perspective. This important book covers all essential corporate governance issues from this angle, providing detailed information and insights.

Strategy, Accountability, and the Preservation of Shareholder Value

A Blueprint for Corporate Governance

A riotously sharp novel about self-righteousness, control, and the unexpected afterlife of a dog Rose Cutler prides herself on her principles-veganism, feminism, eco-consciousness, and general moral superiority. She runs a yogurt business she quietly despises and lives alone, comfortably distanced from the mess of human relationships. But, when her brother and sister-in-law let her watch her six-year-old nephew Nathan, things go spectacularly wrong. After Rose's dog kills a corgi at the park, Nathan begins to bark, overeat, and claim that the dead dog has possessed his body. Rose assumes this is trauma. Nathan insists it's metaphysical fact. As Rose embarks on a misguided quest to free Nathan from his canine passenger, what begins as an attempt at childcare devolves into a surreal, anarchic spiral of suburban chaos. Brimming with unhinged charm and moral ambiguity, The Hitch is a biting satire of the stories we tell ourselves to stay sane-and the havoc we wreak when those stories fall apart.

The Hitch

Correct power imbalances in your work and life with a science-backed practice that combines the rigour of Stoic philosophy with the relational impact of empathy.

Correct the power imbalances in your work and life with a science-backed practice that combines the rigor of Stoic philosophy with the relational impact of empathy. Stoicism combined with empathy may sound like a contradiction in terms. But when these seemingly opposing forces are harnessed together, they have the power to change your life. In this eye-opening book, professor Shermin Kruse offers you this radical perspective shift—anchored in her compelling personal story and supported by up-to-the-minute research—to help you navigate life's challenges with power and principles. We often think of empathy as an emotional stance: we feel what someone else is feeling. But Kruse outlines a form of empathy that’s based in cognition, not emotion—a way for us to understand what the other person is thinking and feeling while keeping a distance from their feeling state—and shows us how we can strategically maneuver our level of engagement from "emotional empathy" to "cognitive empathy" in different circumstances. Then she utilizes Stoic philosophy and modern science to outline the how of emotional regulation and control. The bridge she builds between Stoicism and empathy gives us the knowledge and discipline we need to: · Calmly assess the power dynamics of any situation · Understand and manage our own emotions as well as the emotions of others · Defuse danger and turn conflict into connection · Skillfully steer a challenging conversation toward the result we want Whether you're a leader striving to succeed in your role with integrity, an educator seeking to guide curious minds with compassion, a parent nurturing resilience in your children, or simply facing a personal or professional crossroads, Stoic Empathy is an essential toolkit for negotiating success in every area of your life.

The Road Map to a Life of Influence, Self-Leadership, and Integrity

Stoic Empathy

Studien zum Datenschutz

Algorithmic systems and artificial intelligence, as manifestations of digitization, are increasingly permeating more and more areas of modern lives. This volume brings together interdisciplinary contributions from leading international experts on current issues concerning the transformation of established normative orders into a predictive society, how algorithmic normativity challenges trust and control as central concepts of legal governance, creates uncertainty, influences political processes, changes power and order in democracies, and leads to the diffusion of power. Last but not least, it examines the extent to which its use requires democratic participation and (co-)design when trust, control and normative binds are uncertain.
With contributions by
Prof. Dr. Michael Bäuerle, LL.M. | Prof. Dr. Anna Beckers | Prof. Dr. Martin Belov | Prof. Dr.-Ing. habil. Jürgen Beyerer | Andressa de Bittencourt Sequeira | Prof. Kiel Brennan-Marquez | Dr. Stefan Brink | Prof. Dr. Beatrice Brunhöber | Prof. Dr. Hadar Dancig-Rosenberg | Prof. Dr. Gerd Doeben-Henisch | Prof. Dr. Klaus Günther | Dr. Johannes Haaf | Prof. Bernard E. Harcourt, Ph.D. | Prof. Dr. Clarissa Henning | Prof. Dr. Bernhard Jakl, M.A. | Mathieu Kiriakos, LL.M. | Prof. Dr. Jörn Lamla | Prof. Dr. Katja Langenbucher | Prof. Dr. Sabine Müller-Mall | Prof. Frank Pasquale | Prof. mr. dr. Sofia Ranchordas | Prof. Dr. Ingo Wolfgang Sarlet | Prof. Burkhard Schäfer | Prof. Jonathan Simon, Ph.D. | Prof. Dr. Tobias Singelnstein | Prof. em. Dr. Gunther Teubner | Dr. Tim Zander | Prof. Dr. Lucia Zedner
With a foreword by
Prof. Dr. Christoph Burchard, LL.M. (NYU) | Prof. Dr. Indra Spiecker gen. Döhmann, LL.M.

Algorithmic Transformation and Diffusion of Power: Trust, Conflict, Uncertainty and Control

Control, riesgos y aseveraciones en la auditoría

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