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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

“Lively. . . . Rousing. . . . Prophecy—roving, intelligent, irreducibly idiosyncratic—can expand our sense of possibility, starting now.” —The New York Times Book Review Tech empires are the prophets of the modern day, and like the ancient oracles and medieval astrologers that preceded them, they're not in it for the common good—they're in it for power. Award-winning University of Oxford professor Carissa Véliz&nbsp;brilliantly argues why we must reclaim that power, and shows us how. “A masterpiece. . . . The most important book you will read for years.” —Roger McNamee, New York Times bestselling author of Zucked Longlisted for the Financial Times Business Book of the Year For thousands of years, oracles, seers, and astrologers advised leaders and commoners alike about the future. But predictions are often power plays in disguise, obfuscating accountability and stripping individuals of their agency. Today we face the same threat of powerful prophets but under a new facade: tech. Not only do modern predictions made by tech companies advise on war, industry, and marriages, but artificial intelligence also now determines whether we can get a loan, a job, an apartment, or an organ transplant. And when we cede ground to these predictions, we lose control of our own lives. Drawing on history’s cautionary tales and modern-day tech companies’ malfeasance—from surveillance and biased algorithms to a startling lack of accountability—Carissa Véliz demonstrates that big tech’s prophecies are just as shallow, dangerous, and unjust as their ancient counterparts’. What she uncovers in the process is chilling. Artificial intelligence is increasing risk in business and society while creating a false sense of security. In this incisive, witty, and bracingly original book, Véliz contends that the main promise of prediction is not knowledge of the future but domination over others. Powerful people use predictions to determine our future. Prophecy is an invitation to defy those orders and live life on our own terms.

“Lively. . . . Rousing. . . . Prophecy—roving, intelligent, irreducibly idiosyncratic—can expand our sense of possibility, starting now.” —The New York Times Book Review Tech empires are the prophets of the modern day, and like the ancient oracles and medieval astrologers that preceded them, they're not in it for the common good—they're in it for power. Award-winning University of Oxford professor Carissa Véliz&nbsp;brilliantly argues why we must reclaim that power, and shows us how. “A masterpiece. . . . The most important book you will read for years.” —Roger McNamee, New York Times bestselling author of Zucked Longlisted for the Financial Times Business Book of the Year For thousands of years, oracles, seers, and astrologers advised leaders and commoners alike about the future. But predictions are often power plays in disguise, obfuscating accountability and stripping individuals of their agency. Today we face the same threat of powerful prophets but under a new facade: tech. Not only do modern predictions made by tech companies advise on war, industry, and marriages, but artificial intelligence also now determines whether we can get a loan, a job, an apartment, or an organ transplant. And when we cede ground to these predictions, we lose control of our own lives. Drawing on history’s cautionary tales and modern-day tech companies’ malfeasance—from surveillance and biased algorithms to a startling lack of accountability—Carissa Véliz demonstrates that big tech’s prophecies are just as shallow, dangerous, and unjust as their ancient counterparts’. What she uncovers in the process is chilling. Artificial intelligence is increasing risk in business and society while creating a false sense of security. In this incisive, witty, and bracingly original book, Véliz contends that the main promise of prediction is not knowledge of the future but domination over others. Powerful people use predictions to determine our future. Prophecy is an invitation to defy those orders and live life on our own terms.

Prediction, Power, and the Fight for the Future, from Ancient Oracles to AI

Prophecy

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

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 gentle and accessible introduction to paganism and magickal practices for those who are beginning their spiritual journey. A guide to spirituality and the new age – and your own mini-Book of Shadows. No matter where you are on your spiritual journey, Practickal Magic will equip you with invaluable spiritual tools and offer empowering insights in the form of magical advice, deep wisdom, and inspiration to embrace your personal evolution. Explore divination practices such as tarot, pendulums and runes; the healing and spiritual properties of crystals; and the use of herbs in everyday magick. This book invites active reader participation, offering space to write your thoughts, experiences, and results of any practices. Uncover the deep bond between Pagan practices and the natural world, and learn how rituals, spells, and traditions honour the cycles of nature, the elements, and the earth's energies. Take control of your life, manifest your desires, and achieve personal growth with Practical Magic.

Guidance, tools, spells

Practical Magick

Wissenschaftliche Beiträge aus dem Tectum Verlag: Rechtswissenschaft

Die rechtskonforme Leistungsüberwachung am Arbeitsplatz ist abhängig von einem komplexen Zusammenspiel aus nationalem und unionsrechtlichem Datenschutzrecht. Trotz des Anwendungsvorrangs der DS-GVO erfordern Öffnungsklauseln eine differenzierende Beachtung der DS-GVO, des BDSG und bereichsspezifischer Vorschriften. Die unbestimmte Reichweite nationaler Regelungskompetenzen führt zu Normen, die mit dem Unionsrecht nicht im Einklang stehen. Unionsrechtlich noch konturenarme oder unbestimmte Generalklauseln erhöhen die Anforderungen an die rechtskonforme Ausgestaltung von Überwachungsmaßnahmen in Beschäftigungsverhältnissen weiter. Das Werk verfolgt das Ziel, in dieser dynamischen und umstrittenen Materie Struktur und Übersicht zu schaffen.

Eine Bewertung nach dem geltenden Datenschutzrecht

Leistungsüberwachung am Arbeitsplatz

“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

'BOLD AND BEAUTIFULLY WRITTEN' Tom Holland 'MY GOD, THIS BOOK IS NEEDED. HISTORY HAS NEVER SEEMED MORE ALIVE...' Russell T Davies A gripping new journey through ancient history, uncovering the origins of homophobia and the untold stories of those who dared to love. In the early days of ancient Greece, queer love was celebrated. The most famous warrior in antiquity loved another man, the poet whose lyrics were memorised by philosophers and kings sang of her desire for women. Men could swear oaths of undying love and live out the rest of their lives together in peace. What fragments survive of this ancient world all tell us one thing: it was not a sin to be queer. In this extraordinary book, Harry Tanner sets out on a journey to discover the origins of homophobia in the West. He follows the traces of this sinister idea as it swept across the ancient Mediterranean. Wherever he discovers the roots of homophobia taking hold, Tanner finds a confluence of crises mirrored across the centuries. Inequality, fear and an obsession with self-control - this is how societies turn on their queer citizens, time and time again, since the dawn of history. This is a powerful story that draws on the rich world of the ancients to reveal how homophobia infected Western religion and ideology - the consequences of which we are still living with today - and to that end how we can move forward and resist homophobia in the future.

SHORTLISTED FOR FOYLES BOOK OF THE YEAR 2025

The Queer Thing About Sin

A stylish, seductive new novel from Rebecca Sarah Ley, winner of a Betty Trask Prize and the Guardian's Not the Booker Prize'A stylish and gripping take on the campus novel - witty, incredibly sharp, and compulsively readable' Sophie Mackintosh, author of The Water Cure'I loved it: a bleakly funny, off-kilter examination of the dynamics of power and attraction. I raced through it' Rebecca Wait, author of I'm Sorry You Feel That WaySofie Muller can make you into a better writer.That's why Alice and Walt are desperate to be in her creative writing class. She can spot talent and apply pressure, hone you - if you're good enough, if you want it enough - into something more elegant, original, daring.Alice wants it. She wants Sofie's hand guiding hers to greatness, then the book deal, then the prizes and the plaudits.Still, there is gossip. Sofie will kill your darlings. Sofie will drive you too hard. Sofie's boundary-pushing is not just professional, it is personal. By the time Alice realises the rumours may be true, is it too late to wriggle free? And if not, is it worth it to get what she always dreamed of?BAD FICTION is a timely, brilliant novel about fame and mentorship, betrayal and submission, from one of Britain's brightest young writers.

Bad Fiction

Fraud, Arrogance, and Tragedy in the Quest to Cure Alzheimer's

Doctored

Wissenschaftliche Beiträge aus dem Tectum Verlag: Politikwissenschaft

Annika D'Avis untersucht die Abwertung unterer Schichten in politischen Theorien des 19. Jahrhunderts mit dem Ziel, deren argumentative und diskursive Struktur systematisch zu rekonstruieren. Im Zentrum steht die These, dass diese Abwertung aus einer engen Verknüpfung von Demokratie- und Zivilisationsverständnis hervorgeht. Anhand zentraler Theoretiker zeigt sie, dass insbesondere auch liberale Ansätze untere Schichten über spezifische Zuschreibungen delegitimierten. Die Autorin arbeitet wiederkehrende Argumentationsmuster im 19. Jahrhundert heraus und zeigt deren Fortwirken in gegenwärtigen demokratietheoretischen Debatten. Damit leistet die Arbeit einen Beitrag zur kritischen Reflexion des "Blicks nach unten" in politischen Theorien.

Die Delegitimierung unterer Schichten in politischen Theorien des 19. Jahrhunderts

Demokratie und Abwertung

Instant New York Times Bestseller Now available in trade paper!Unlock your potential by cultivating self-awareness and curating a fulfilling life full of self-improvement, emotional intelligence, and a growth mindset. Leadership expert and entrepreneur Dr. Josh Axe teaches 12 revolutionary mindshift transformations to beat the grind and reach the life you've always wanted. Redefine success and replace the limiting beliefs of yourself with the healthy mental toughness to think this, not that. Perhaps you're busy but still feel empty. Maybe things haven't turned out how you'd hoped, and life seems stale and unfulfilling. What if you could wake up every morning excited about your purpose, knowing you're fulfilling your greatest potential?A more meaningful life is within your reach, and it starts in one place: your mind.Living with a mindset of false narratives will keep you stuck, locked in a prison of unpursued dreams and goals. But cultivating a new mindset based on what is actually true will set you free--free to start exploring and growing beyond the limits you thought you had.In Think This, Not That, Dr. Josh Axe unpacks the top twelve mental barriers holding people back from realizing their potential and becoming the greatest version of themselves, and contrasts each one with a new empowering mindset, such as: <ul><li>Don't simply drift; clarify your purpose.</li><li>Don't define success based on what you accomplish; base it on who you become.</li><li>Don't be the victim; be the hero.</li><li>Don't be a slave to your vices; overpower them by building virtues.</li><li>Don't live by popular opinion; follow enduring principles of wisdom.</li><li>Don't allow unintentionality; visualize a strategy.</li></ul> Whether you want to improve your physical or financial health, raise the quality of your relationships, or take your career to new heights, these mindshifts will help transform your life.It's time to break through your limiting beliefs and find out who you can become, to build a meaningful life through new thoughts and actions, and to make the switch from what's stalled you toward a life of ultimate significance.

Are you feeling stuck? Wanting more out of life? Use twelve powerful mindshifts to break through limiting beliefs, spark personal transformation, and build a more meaningful life.

12 Mindshifts to Breakthrough Limiting Beliefs and Become Who You Were Born to Be

Think This, Not That

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.

Punishing Illness in an Age of Criminal Legal Reform

Trial by Treatment

Control, riesgos y aseveraciones en la auditoría

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