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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

The Hollow Boys

From Monty Jay comes a dark and suspenseful romance where buried secrets resurface, deception runs deep, and revenge is closer than ever.Ponderosa Springs has always been a town built on lies. Beneath its surface, long-hidden secrets begin to unravel, exposing betrayal, bloodshed, and the truth behind those once trusted the most.As tensions rise and the past threatens to ignite in full view, the return of a familiar face changes everything.Sage was once seen as the town's golden girl-but her sudden reappearance at Hollow Heights brings more questions than answers. Haunted by her sister's mysterious death, she claims to be searching for closure. But not everyone believes her intentions are as innocent as they seem.Especially him.He knows what she's capable of. He's seen through her before-and he refuses to be deceived again. While others fall under her spell, he remains determined to protect everything they've built, even if it means turning her into his enemy.As manipulation, secrets, and vengeance collide, their dangerous game escalates into something far more personal. Because this time, control isn't so easily maintained-and not everyone will walk away unscathed.In a town where nothing stays buried, and everyone has something to hide, one wrong move could set everything on fire.

The Truths We Burn

Auditoría transaccional y activos y pasivos financieros y no financieros

'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

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

Detaillierte anatomische Abbildungen in Farbe, Fachtexte und praktische Schritt-für-Schritt-Anleitungen machen dieses Buch zu einem einzigartigen und unschätzbaren Lernwerkzeug für angehende oder erfahrene Pilates-Lehrer, die
ihr anatomisches Wissen erweitern oder auffrischen möchten, und für Pilates Enthusiasten, die die Methode etwas genauer erforschen möchten. Dieses praktische und leicht verständliche Handbuch beginnt mit einem Überblick
über die menschliche Anatomie, bevor es sich mit den Ursprüngen und der Geschichte von Pilates, seiner Entwicklung und seinen Grundprinzipien befasst. Es stellt einige der gängigen Hilfsmittel und Studiogeräte vor, die im Rahmen eines
Pilates-Programms verwendet werden. Im Hauptteil des Buchs werden dann 25 klassische Pilates-Übungen im Detail
analysiert, von den praktischen einzelnen Schritten, wie man die optimale Position erreicht, bis hin zur Analyse der Muskelaktivität mit anschaulichen anatomischen Abbildungen, die deutlich zeigen, was bei jeder Bewegung im Körper passiert.
Wenn Sie sich veranschaulichen und verstehen, welche Muskeln bei jeder Haltung aktiviert werden, erweitern Sie nicht nur Ihr anatomisches Wissen, sondern können auch die Effektivität Ihres Pilates-Trainings verbessern.

Mit anatomischen Erklärungen, Übungsbeispielen und Praxistipps für ein effektives Pilates-Training

Die Anatomie des Pilates

Ever felt that passion that was once fueling your dreams or your relationships fading, leaving you stuck or ready to give up?What if you could move from feeling powerless to empowered? The 5 Habits of Hope reshapes the way we think about hope—as more than just a feeling, as a practice grounded in science and real-life experiences.For years, renowned speaker and psychologist Dr. Julia Garcia hears the same words from people around the world: "I feel hopeless. I don't want to go through this alone anymore." As she dug deeper into the behavioral science of hopelessness and true stories of transformation, Dr. Garcia discovered something life-changing: the antidote to hopelessness wasn't just a feeling of hope but a process to sustain that hope.In The 5 Habits of Hope, Dr. Garcia provides practical ways to navigate back to hope and healing no matter what life—or your feelings—throw at you. Weaving together personal insights, field experience, and powerful handwritten notes collected from audiences worldwide, Dr. Garcia gives you:<ul><li>A space to explore and release your unique story</li><li>Practical tools to maintain hope when you're run down or stuck</li><li>Strategies to manage emotional pressure points and feeling detours</li><li>Insight on building authentic connections and a culture of support</li><li>Guided prompts to help you take the first steps toward lasting change</li></ul>&nbsp;This is more than a self-help book—it's a lifeline built from real lived experiences. The 5 Habits of Hope equips you with actionable steps to break through fear and doubt and design the life you truly want. Begin your journey today and discover your personal toolkit for creating a life rooted in healing and hope.

Stories and Strategies to Help You Find Your Way

The 5 Habits of Hope

“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

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

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

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

"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

“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

Control, riesgos y aseveraciones en la auditoría

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