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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

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

'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

Many of us were told to stuff our feelings down when we were younger. We were taught that our emotional reactions should be controlled so we didn't embarrass or upset our parents. However, if that control oozes over into our adult relationships, it's considered a bad thing. Controlling our friends or romantic partners is seen as toxic. Some sides of control are meant to keep us safe, while others harm connections. So, what are we supposed to do? In Why Do I Keep Doing This? licensed therapist Kati Morton explores this common struggle. She shows how our anxiety is often connected to feeling like we are too much or less deserving of time and care. Difficulties with asserting ourselves, or taking what we require, can harm our development and we sometimes think the only way to feel okay is to please everyone else first. Why Do I Keep Doing This? is a vital tool in helping us understand why control can be so attractive, but if left unmonitored can become detrimental to our lives. We all go through tough times, but we have to notice what behaviours are holding us back and change them. Why Do I Keep Doing This? will shed light on shared struggles as readers follow Kati through key points of growth in her own life, while incorporating what she has learned as a therapist and content creator who knows how to create lasting healthy change. This book will give readers the ability to not only ask themselves why do I keep doing this? but also have the insight to find a real answer.

Unlearn the Habits Keeping You Stuck and Unhappy

Why Do I Keep Doing This?

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

WINNER OF THE 2025 ARTHUR C. CLARKE AWARDA TIMESBOOK OF THE MONTHA GUARDIANSCI-FI BOOK OF THE MONTHA JIMMY FALLON SPRING FAVOURITEA HARPER'S BAZAAR 'BEST BOOK OF 2024'AUDIBLE BEST OF THE MONTHAMAZON 'BEST OF MARCH' PICKESQUIRE'S 'BEST BOOKS OF 2024 (SO FAR)'A 'MOST ANTICIPATED NOVEL' FOR GOODREADSAND READER'S DIGESTShe's human in every way that matters.Annie is the perfect girlfriend. She has dinner ready for Doug every night, wears the outfits he buys for her, and caters to his every sexual whim. Maybe her cleaning isn't always good enough, but she's trying really hard.She was designed that way, after all.Because Annie is a robot. But what happens when she starts to rebel against her stifled existence and imagine the impossible - a life without Doug?'Intense, compelling' GUARDIAN'Barbiefor girls who like Aphex Twin' SHEENA PATEL'An exquisitely written, empathetic novel that asks what it really means to be human' RED'A smart dive into big questions about identity, autonomy and power... packs an impressive punch' THE TIMES, Book of the Month'Slyly profound... gripping' NEW YORK TIMES'A Frankensteinfor the digital age' ESQUIRE'A compelling story of power, consent and control in the age of AI' GRAZIA

Annie Bot

'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

Meisterwissen im Kfz-Handwerk

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 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

Do you know what career you’re really meant to pursue? Can you identify the relationships you should really be investing in? Are you living your life to the fullest? The Human Design system is a mystical personality assessment tool that uses NASA data, astrology, and Eastern philosophy to generate mind-blowingly accurate insights into how you uniquely thrive at work, in love, and beyond.In How Do You Choose?, world-renowned Human Design coach and educator Erin Claire Jones offers a roadmap to using this cosmic system as a practical tool for personal transformation.Written as an easy-to-understand self-discovery guide, Jones shares relatable stories from her own life, case studies from her work with thousands of clients, examples of how influential figures like Nelson Mandela, Taylor Swift, Beyoncé, Maya Angelou and more have used their Human Design gifts to change the world, actionable tips for immediate transformation, and more than a hundred journaling prompts.After reading, you will learn:<ul><li>The professional roles that lead to career fulfillment</li><li>The relationship dynamics that make you feel most seen</li><li>Your most potent communication strategies with colleagues, family, and friends</li><li>The gifts you bring to a team and how you can be most effective</li><li>The way you are uniquely designed to make decisions of all kinds</li></ul>Along the way, you will also become fluent in the language of Human Design as you dive into the fundamentals of Type, Strategy, and Authority, and discover how these elements can influence your approach to better decision-making.Whether you want to advance your career, motivate others to change, take creative risks, find deeper connections, build better habits, start a new chapter, or simply create more happiness in your life and relationships, How Do You Choose? offers you a resource for spiritual growth to shift your mindset and unlock your full potential.

A Human Design Guide to What's Best for You at Work, in Love, and in Life

How Do You Choose?

Don’t let your f*cking job get the better of you! Learn how to maximize your workplace well-being with this practical guide’s 100+ exercises and writing prompts. It’s a universal truth that most of us have to work to earn a living. That means we spend about one-third of our lives on the job. Put another way, the average person will spend 90,000 hours at work over the course of their lifetime. And if workplace TikToks and memes are to be believed, not very many of us love our jobs.&nbsp;So how do we improve the way we see and experience this very important aspect of our lives?&nbsp;My F*cking Job Sucks helps you identify obstacles and roadblocks to achieving your best work life. Covering topics like emotional, physical, intellectual, and financial health, this guided workbook features: <ul><li>Practical tips</li><li>Quizzes</li><li>Simple meditations and exercises</li></ul> With more than 100 writing prompts and exercises, My F*cking Job Sucks is for anyone who wants to improve their wellness before their job gets the better of them.

A guided workbook for when your job is driving you crazy

My F*cking Job Sucks

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.

9 Paths to Money Mastery with the Enneagram

Taming Your Money Monster

Control, riesgos y aseveraciones en la auditoría

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