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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

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

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

Doctored

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

How Copyrights Made the Online World

Everyone Breaks These Laws

Feeling sober-curious? Got a dry challenge coming up? Dry lifestyle expert Hilary Sheinbaum has your back with this handy workbook of prompts and exercises to help you drink less and live more. *As featured in The New York Times* In a world filled with booze, it’s hard to be a non-drinker. Yet more and more people every day are setting down their glasses, pushing away their cocktails, and asking themselves what life would be like with a little less alcohol. Whether you’re pursuing specific health goals, about to start a Dry January or Sober October, or just generally looking to cut back, going dry or damp for any length of time can come with some pretty hefty challenges—and some absolutely amazing benefits. It might be a bumpy ride, but this workbook will help you stay focused, stay the course, and get ready to receive all the good that’s coming your way in a life lived dry. &nbsp; Going Dry is divided into six chapters, each one focusing on a different aspect of the dry experience, and featuring prompts, exercises, and activities to help you on your journey. The workbook encourages you to: &nbsp; <ul><li>Assess your current relationship with alcohol</li><li>Consider how drinking—and not drinking—affects your daily life</li><li>Set short- and long-term goals for your dry experience</li><li>Notice and celebrate the benefits of not drinking as they occur</li><li>Plan ahead for challenges and obstacles you might experience</li><li>Discover new and exciting experiences, hobbies, and pastimes that don’t involve booze</li><li>Reflect on the overall experience of going dry</li><li>Make plans for the future</li><li>And more!</li></ul> &nbsp; Featuring Hilary’s trademark wit and no-judgment approach, Going Dry meets you where you are, helps you through the hard stuff, and reminds you to pause and soak up the good stuff too (Better sleep! More money! More free time!). Whether you’re about to start your first dry challenge or just generally looking to reduce your consumption, Going Dry is the perfect companion for anyone needing a little extra support on their sober-curious journey.

Going Dry: A Workbook offers over 70 prompts, exercises, and activities to help sober-curious readers explore a life with less alcohol.

A Practical Guide to Drinking Less and Living More

Going Dry: A Workbook

How to Use the Neuroscience of Fear to Overcome Anxiety, Panic, and Worry

Rewire Your Anxious Brain

Transform Your Relationship With Tech (Without Breaking Things Off Completely) It's no secret that we often use our tech mindlessly. In fact, digital innovations increasingly make it so that we barely need to think at all. Streaming services tell us what to watch next. Influencers tell us what to buy next. The GPS tells us where to turn next. But the more we allow algorithms, apps and artificial intelligence to guide our behavior, the less control we have over who we intend to be. And because we've made a habit out of relying on the supercomputer in our pocket or the helpful digital voice on the other end of our smart speaker, we've lost access to the skills we need to break the hold tech has over us. Thankfully, world-leading digital habits experts Jonathan Garner and Menka Sanghvi have discovered a way to improve our relationship with digital technology that doesn't involve throwing your phone in a lake, helping you use the latest tech without losing yourself. In this groundbreaking book, Garner and Sanghvi share their key principles that uncover the trick to going beyond digital detoxes, the unlikely benefits of inconvenience and the secret of intentional habits. Through a mix of storytelling and cutting-edge insights from the fields of psychology, neuroscience and mindfulness, they introduce their unique M.O.R.E Method, guiding you through a series of practices that will build your mental muscles of observing, reflecting and experimenting. This book will reveal your digital blind spots and build positive digital habits so you can reconnect with what matters most to you. Reimagine your distracting digital devices as tools for reclaiming your sanity, time and relationships.

Use Your Mind to Tame Your Tech

Your Best Digital Life

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

Stop procrastinating, start accomplishing, and get sh*t done! This workbook’s 130+ writing prompts and exercises will guide your way. In a Franklin-Covey survey of more than 350,000 people at all organizational levels from around the world, respondents reported feeling that they were wasting 40% of their time. With the overwhelming omnipresence of email, the internet, and social media, our attention is under unprecedented attack. If you want to achieve anything beyond the minimal, it’s more important than ever that you&nbsp;learn how to focus your brain&nbsp;on the task at hand, as well as how to&nbsp;deep dive into plotting your future. Get Sh*t Done uses&nbsp;psychology, mindfulness, neuroscience, and other techniques to help you&nbsp;overcome procrastination and become more productive, both at the office and at home. Designed to be completed in 5-minute increments, the writing prompts and exercises address: &nbsp; <ul><li>The key differences between “Where are you now?” and “Where do you want to be?”</li><li>How and why you procrastinate</li><li>The underlying causes of anxiety and how to confront them</li><li>Developing productive habits</li><li>Learning to love deadlines</li><li>Setting boundaries</li><li>Maximizing your time</li><li>Ramping up physical energy to tackle mental tasks</li><li>and more!</li></ul> The days of relying on a manager at work, or a to-do list at home, to chart your course are waning. Today, it’s up to you to figure out what you want to accomplish and to determine your trajectory toward reaching those goals. Featuring a&nbsp;layflat binding for easy writing, Get Sh*t Done&nbsp;makes this process fun and simple. All it takes is just 5 minutes!

Get Sh*t Done offers more than 130 focused writing prompts and self-exploration exercises for overcoming procrastination in 5-minute increments.

Stop Procrastinating in Just 5 Minutes a Day

Get Sh*t Done

Schriften zum Recht der Digitalisierung

This volume brings together leading scholars and practitioners to examine how diverse legal systems - both common law and civil law, national and international - approach the questions of control and ownership of digital assets. The comparative inquiry reveals not only doctrinal differences, but also shared concerns over legal certainty, market efficiency, and the adaptation of traditional legal categories to new technologies. The chapters traverse a wide range of jurisdictions. Contributions from Germany, France, Switzerland, and Australia illustrate how civil law systems grapple with the limitations of traditional doctrines of tangibility. The United States chapter analyzes the introduction of Article 12 to the Uniform Commercial Code, with its creation of "controllable electronic records". The United Kingdom and Brazil chapters demonstrate how common law and hybrid systems have sought to adapt flexible doctrines to novel technical architectures. The Hong Kong and Singapore chapters show how Asian common law jurisdictions combine pragmatic judicial reasoning with increasingly granular regulatory oversight. The Mexico chapter highlights how pioneering statutory definitions-such as those in the 2018 Fintech Act-proved both innovative and unduly narrow, creating gaps in the classification of assets under private law. The Taiwan chapter examines the courts' characterization of virtual assets as "movable things," while suggesting a shift toward a ledger-based model of public notice. Finally, the chapter on UNIDROIT's Digital Assets and Private Law Principles (DAPL) situates these national approaches within an emerging body of international soft law, where the concept of "control" serves as a functional analogue to possession. Taken together, these contributions illustrate convergence in recognizing that digital assets must be capable of being treated as objects of property rights, while also exposing divergence in the doctrinal and institutional means by which that recognition is achieved.

A Comparative Law Survey

Control and Ownership of Digital Assets

In "Mastering Influence: Strategies for Gaining Power and Control," T.J. Ravenscroft unveils the essential tactics for wielding influence in personal and professional realms. This compelling guide explores the intricate dynamics of power, revealing how influence shapes social transactions and resource allocation. From understanding the subtle art of charisma and risk-taking to mastering strategic interpersonal connections, Ravenscroft provides a comprehensive toolkit for those seeking to enhance their impact. Delve into the mechanics of influence, from individual relationships to organizational strategies, and learn how to navigate the complex web of control and persuasion. Whether you're a leader, manager, or aspiring professional, this book offers actionable insights into the multifaceted world of influence. Discover how to leverage your personality traits and behavioral tendencies to gain power and control, and learn how to effectively connect with key players in your field. "Mastering Influence" is an indispensable resource for anyone looking to enhance their ability to influence and control in various settings.

Strategies for Gaining Power and Control

Mastering Influence

The contributors to this collective volume engage with the ongoing debate on contractual freedom and autonomy in company law. While contractual freedom has long been regarded as a cornerstone of private law, its meaning and boundaries have become increasingly complex within the corporate sphere. Against the background of rapid organizational transformations and internationalized markets, the chapters explore how flexibility and legal certainty can coexist under the constraints of the numerus clausus system. Based on the discussions of the international conference held at the Faculty of Law, University of Lisbon (14-15 January 2025), the volume examines current developments in corporate governance, transparency, sustainability, and democracy. These reflections revolve around the overarching theme of control and its ethical and legal dimensions. By combining theoretical insights with comparative perspectives from various jurisdictions, the authors shed light on how contractual freedom can serve both efficiency and business ethics. Their analyses contribute to a clearer understanding of the interaction between corporate and contractual frameworks and pave the way toward a more coherent and responsible concept of autonomy in company law.

Ethical and Legal Perspectives on Freedom of Contract in Company Law

Shareholders' Agreements

"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.

Lucien

Control, riesgos y aseveraciones en la auditoría

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