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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

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

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

Wissenschaftliche Beiträge aus dem Tectum Verlag: Rechtswissenschaft

Eine Bewertung nach dem geltenden Datenschutzrecht

Leistungsüberwachung am Arbeitsplatz

Finance expert Doug Lynam offers a groundbreaking exploration of our complex relationship with money, budgeting, and finances through the transformative lens of the Enneagram. Confront financial fears, engage with money habits and behaviors, and develop a personal understanding of how the mind and personality affect money decisions. With compassion, wisdom, and humor, Lynam will guide readers on a journey to financial health and personal growth.Drawing from his diverse experiences as a marine, monk, and money manager, Lynam introduces readers to our "money monsters", which correspond to our Enneagram type and attachment style to money. These archetypes represent our deepest financial fears and self-sabotaging behaviors.But Lynam doesn't just identify our financial foibles--he provides a clear, actionable path to overcome them. With sharp wit and profound understanding, he shows you how to: <ul><li>recognize and understand your money monster's origins in your childhood experiences;</li><li>identify and understand your "ego addictions" and their impact on your financial decisions;</li><li>transform your financial vices into virtues, creating a foundation for lasting abundance;</li><li>discover your unique "sacred gift" and how to use it to build wealth and create positive change in the world; and</li><li>adjust how you earn, save, and invest to become a money master.</li></ul> Taming Your Money Monster isn't just about improving your bank balance--it's about healing your relationship with money on a deep, spiritual level. Lynam's approach acknowledges that true financial mastery comes from aligning your monetary practices with your deepest values and authentic self.This is more than a financial advice book--it's a compassionate guide to personal growth, spiritual enlightenment, and financial freedom. Because when we heal our relationship with money, we heal our relationship with ourselves.

Finance expert Doug Lynam offers a groundbreaking exploration of our complex relationship with money through the transformative lens of the Enneagram. With compassion, wisdom, and humor, Lynam will guide readers on a journey to financial health and personal growth.

9 Paths to Money Mastery with the Enneagram

Taming Your Money Monster

Your mindset may be the only thing standing between you and your potential. Break free from the beliefs that hold you back.As a leader, do you find yourself frustrated, wondering why employees don't meet expectations, peers are slow to act, or pressure from your boss falls unfairly on your shoulders? It's easy to point a finger at others and double down on getting results. But have you ever considered that the problem might not be them--that it might be you?Through countless hours coaching executives over the past twenty years, C-suite adviser Muriel M. Wilkins has pinpointed the biggest reason behind these common leadership challenges: hidden blockers. These unconscious beliefs can actively stall progress if leaders aren't aware of their existence, preventing them from seeing a situation clearly, solving problems effectively, and advancing their careers.In Leadership Unblocked, Wilkins reveals seven key beliefs that hold leaders back, from "I know I'm right" to "I need to be involved" to "I don't belong here." Combining illustrative and powerful coaching conversations and research from the fields of neuroscience, leadership, and adult development theory, Wilkins offers a self-coaching guide for identifying, unpacking, and breaking through these barriers.By using the practical advice in this book, leaders and aspiring leaders alike can cultivate the mindset to achieve their goals and finally become the leaders they want to be.

Break Through the Beliefs That Limit Your Potential

Leadership Unblocked

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

THE SUNDAY TIMES NO.1 BESTSELLERHalf His Age is a highly anticipated, funny, sad, thrilling novel about sex, class, desire, and power - and the (often misguided) lengths we'll go to to get what we want, from Jennette McCurdy, the three-million copy bestselling author of I'm Glad My Mom Died.'SHOCKING, HONEST AND UNSPARING'SUNDAY TIMES STYLE'A HILARIOUS AND UNCOMFORTABLE TRIUMPH'GUARDIAN'EERIE, UNSETTLING AND BELIEVABLE'GILLIAN FLYNN, AUTHOR OF GONE GIRL'ABSOLUTE DYNAMITE'ELIZABETH DAYWaldo is ravenous. Horny. Blunt. Naive. Wise. Impulsive. Lonely. Angry. Hurting. Endlessly wanting. And the thing she wants most of all? Mr. Korgy, her creative writing teacher.Mr Korgy, with the wife and the kid and the mortgage and the bills, with the dead dreams and the atrophied looks and the growing paunch. She doesn't know why she wants him. Is it his passion? His life experience? The fact that he knows books and films that she doesn't? Or are they actually kindred spirits, sharing the same filter with which they each take in the world around them? Or, perhaps, it's just enough that he sees her when no one else does.Startlingly perceptive, mordantly funny, and keenly poignant, Half His Age is an incisive study of a yearning seventeen-year-old who disregards all obstacles in her effort to be seen, to be desired and to be loved.'THOUGHT-PROVOKING, SHOCKING AND DARKLY COMIC'INDEPENDENT

Half His Age

'Magnificently horrifying' Daily Mail'Gripping' Glamour'Impressive and moving' Irish Times'Unique, bold and unsettling' Aiwanose Odafen'Claustrophobic and very disturbing' Guardian'Unflinching, unforgettable' Layne Fargo'Perfect for fans of Silvia Moreno-Garcia and Daisy Johnson' Amy GentryMy name is Ikemefuna Nwosu, and I am your wife.Young dancer Ikemefuna is put on a plane from Lagos to Houston to meet her new husband, Nna. Promises are made to her - about her education, her freedom, and the man she will marry.None of them are kept.Self-professed feminist Nna finds a beautiful woman cooking in his parents' kitchen. They tell him Ikemefuna is there to give them the grandson they've been waiting for. She appears obedient, malleable.But she is no ordinary wife.Under the increasingly strained pressure of the Texas heat, desperation makes people do strange and violent things...'Shines with a brilliance that will run through you clean as an arrow' Ukamaka Olisakwe'Full of twists and sentences that will stun you. A book rich in surprises'Kemi Falodun

House Woman

Chicago Series in Law and Society

"Sunbelt Capitalism and the Making of the Carceral State examines the revolution of southern criminal punishment from Jim Crow to the dawn of mass incarceration, charting this definitive era of carceral transformation and expansion in the U.S. South. The demise of the county chain gang, the professionalization of police, and the construction of large-scale prisons - built one right after the other for decades - were among the sweeping changes that forever altered the southern landscape and bolstered the region's capacity to punish. What prompted this southern revolution in criminal punishment? Kirstine Taylor argues that crisis in the cottonfields and the arrival of Sunbelt capitalism in the South's rising metropolises prompted lawmakers to build expansive, modern criminal punishment systems in response to Brown v. Board of Education and the Black freedom movements of the 1960s and 70s. Taking us inside industry-hunting expeditions, school desegregation battles, the sit-in movement, prisoners' labor unions, and policy commissions, this book tells the story of how a modernizing South became the most incarcerated region in the globe's most incarcerated nation"--

Sunbelt Capitalism and the Making of the Carceral State

'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

Das Standardwerk für die Vorbereitung auf die Meisterprüfung im Kfz-Handwerk bereitet angehende Meister konsequent auf die elektrifizierte Automobilzukunft vor, ohne klassische Grundlagen zu vernachlässigen. Die 7. Auflage deckt die gesamte Fahrzeugtechnik ab: Neue Kapitel behandeln Elektro- und Hybridantriebe mit E-Motoren, Lithium-Ionen-Batterien, Thermomanagement, Hochvolt-Sicherheit, Batteriereparatur sowie Assistenz- und Fahrdynamikregelsysteme. Die Kapitel zu Verbrennungsmotoren, Gemischbildung, Kraftübertragung und Fahrwerk wurden vollständig aktualisiert. Umfassendes technisches Fachwissen für Meisterprüfung und Werkstattpraxis.

Aus dem Inhalt:
- Elektrische Systeme
- Elektro- und Hybridantriebe
- Verbrennungsmotoren
- Gemischbildung und Verbrennung bei Otto- und Dieselmotoren
- Kraftübertragung
- Fahrwerk
- Assistenz- und Fahrdynamikregelsysteme

Das Standardwerk für die Vorbereitung auf die Meisterprüfung im Kfz-Handwerk bereitet angehende Meister konsequent auf die elektrifizierte Automobilzukunft vor, ohne klassische Grundlagen zu vernachlässigen. Die 7. Auflage deckt die gesamte Fahrzeugtechnik ab: Neue Kapitel behandeln Elektro- und Hybridantriebe mit E-Motoren, Lithium-Ionen-Batterien, Thermomanagement, Hochvolt-Sicherheit, Batteriereparatur sowie Assistenz- und Fahrdynamikregelsysteme. Die Kapitel zu Verbrennungsmotoren, Gemischbildung, Kraftübertragung und Fahrwerk wurden vollständig aktualisiert. Umfassendes technisches Fachwissen für Meisterprüfung und Werkstattpraxis.

Aus dem Inhalt:
- Elektrische Systeme
- Elektro- und Hybridantriebe
- Verbrennungsmotoren
- Gemischbildung und Verbrennung bei Otto- und Dieselmotoren
- Kraftübertragung
- Fahrwerk
- Assistenz- und Fahrdynamikregelsysteme

Meisterwissen im Kfz-Handwerk

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

How Copyrights Made the Online World

Everyone Breaks These Laws

Control, riesgos y aseveraciones en la auditoría

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