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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

What if you could lead with strength and compassion? Negotiate effectively and ethically? Live from rigorous principles and deep connection? Find answers in this radical new paradigm of personal power. "A radical approach to influence rooted in ethical strength. . . . A profound blend of philosophy, personal story, and actionable insights that will inspire readers to lead with both heart and mind." - Dr. Mike Dow, New York Times best-selling author of The Brain Fog Fix Stoicism combined with empathy may sound like an oxymoron. But when these seemingly opposing forces are harnessed together, they have the power to change your life. We think of empathy as an emotional stance: we feel what someone else is feeling. In this book, Shermin Kruse offers a radical alternative. She outlines a form of empathy that's based in cognition instead-a way for us to understand what the other person is thinking and feeling while keeping a distance from their emotive state-and shows us how we can strategically maneuver our level of engagement from "emotional empathy" to "cognitive empathy" in all kinds of circumstances. Then she utilizes Stoic philosophy and modern science to explain the mechanics of emotional regulation and control. With this radical perspective shift, Kruse builds a bridge between the rigor of Stoic philosophy and the relational impact of empathy. She 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

"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 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

Meet Molly Sue. Once she's under your skin there's no getting rid of her... Seventeen-year-old Sally Feather is not exactly a rebel. Her super-conservative parents and her treatment at the hands of high school bullies means that Sally's about as shy and retiring as they come - but all that's about to change. Accidentally ending up in the seedier side of town one day, Sally finds herself mysteriously lured to an almost-hidden tattoo parlour - and once inside, Sally is quickly seduced by its charming owner, Rosita, and her talk of how having a secret tattoo can be as empowering as it is thrilling. Almost before she knows what she is doing, Sally selects sexy pin-up Molly Sue, and has her tattooed on her back - hoping that Molly Sue will inspire her to be as confident and popular as she is in her dreams. But things quickly take a nightmareish turn. Almost immediately, Sally begins to hear voices in her head - or rather, one voice in particular: Molly Sue's. And she has no interest in staying quiet and being a good girl - in fact, she's mighty delighted to have a body to take charge of again. Sally slowly realises that she is unable to control Molly Sue... and before long she's going to find out the hard way what it truly means to have somebody 'under your skin'.

A darkly seductive horror from bestselling author Juno Dawson

Under My Skin

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

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

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

Ellery H. Clark

Andrew Jackson

The Money Gods

A Better Way to Live Is Within ReachNumber one national bestselling author and trusted financial expert Anthony O'Neal provides the practical tools and everyday habits needed to build margin even if you're starting from zero. Drawing from his own story and years of coaching thousands toward financial freedom, Anthony shows you how to create real breathing room and finally take control of your money. Through simple, proven steps, you'll learn how to: <ul><li>Stabilize your finances and cast a vision for the goals that will guide you forward</li><li>Eliminate all consumer debt and regain control of your spending</li><li>Save three to six months of take-home pay and create habits that protect your progress</li><li>Invest with confidence so your money starts working harder than you do</li><li>Pay off your home, lock in your family's legacy, and start building wealth that blesses the people you love most</li></ul> If you're tired of the stress and exhaustion of barely getting by, this book offers a proven roadmap to break the cycle for good. You don't need more shame. You need a plan and someone to walk with you while you take the first step. This is your fresh start.

Financial expert and bestselling author Anthony O'Neal shows you how to break the cycle of living paycheck to paycheck with proven steps to stabilize your money, eliminate debt, and create lasting financial freedom.

The Proven Path to Break Free from Debt, Build Real Wealth, and Live Free on Any Income

Stop Living Paycheck to Paycheck

¿A must read¿ ROXIE NAFOUSI¿Enlightening and heartbreaking all at once¿ COSMOPOLITAN¿A rigorously researched and deeply personal account of the modern female experience¿ NADA ALICWe are living in a world obsessed by beauty, and it is hurting us. From the moment we open our eyes, we are confronted with images and ideals that are crafted to make us look, think and be a certain way. Why do we aspire to this unobtainable ideal fed to us by the media, tech and beauty industries?In Pixel Flesh, Ellen Atlanta confronts the digital age¿s myth of beauty. Weaving in her own personal story with those of other women, she reveals the pressures put on us by our obsessive cult of beauty and shows that we all have the power to shatter the illusions we are under.In this surreal moment in time, where the lines between reality and dystopia are more blurred than ever, Pixel Flesh unmasks the distortion of women and beauty in our digital world. This is a manifesto for women everywhere that defines the realities of our existence today and sets out a hopeful vision for a better future.

The Beauty Myth for the digital age: a searing account of what it takes to exist as a woman in a world obsessed by image.

The distortion of the female body in a world obsessed by image – and how we can change it

Pixel Flesh

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

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

“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 Shortlisted 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 Shortlisted 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

Control, riesgos y aseveraciones en la auditoría

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