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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

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

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

Doctored

A troubling account of the unexpected impacts of treatment-based alternatives to criminal punishment. Every year, courts send hundreds of thousands of people to treatment-based programs as alternatives to traditional punishment. These alternatives-known as 'diversion programs'-are widely celebrated as reforms that reduce the punishment of the mentally ill. But in Trial by Treatment, Mary Ellen Stitt shows that they have, in fact, expanded the reach of the criminal legal system and its power over the lives of the most vulnerable. The inner workings of diversion programs are obscure, partially by design, and data on outcomes is hard to come by. Stitt draws on two years of fieldwork in criminal courtrooms and court-mandated treatment sessions, as well as an original national dataset, in-depth interviews, and experimental survey data, to document the hidden impacts of diversion. She shows that placing mental healthcare under the control of the courts has helped to legitimize the criminalization of illness, warped treatment environments, and amplified inequalities in punishment. In vivid and humanizing detail, Trial by Treatment shows how reforms that keep power and discretion in the same hands can entrench the very problems they promised to solve"- Provided by publisher.

Punishing Illness in an Age of Criminal Legal Reform

Trial by Treatment

A troubling account of the unexpected impacts of treatment-based alternatives to criminal punishment. Every year, courts send hundreds of thousands of people to treatment-based programs as alternatives to traditional punishment. These alternatives--known as 'diversion programs'--are widely celebrated as reforms that reduce the punishment of the mentally ill. But in Trial by Treatment, Mary Ellen Stitt shows that they have, in fact, expanded the reach of the criminal legal system and its power over the lives of the most vulnerable. The inner workings of diversion programs are obscure, partially by design, and data on outcomes is hard to come by. Stitt draws on two years of fieldwork in criminal courtrooms and court-mandated treatment sessions, as well as an original national dataset, in-depth interviews, and experimental survey data, to document the hidden impacts of diversion. She shows that placing mental healthcare under the control of the courts has helped to legitimize the criminalization of illness, warped treatment environments, and amplified inequalities in punishment. In vivid and humanizing detail, Trial by Treatment shows how reforms that keep power and discretion in the same hands can entrench the very problems they promised to solve.

'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

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

How Copyrights Made the Online World

Everyone Breaks These Laws

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

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

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

“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

A gentle and accessible introduction to paganism and magickal practices for those who are beginning their spiritual journey. A guide to spirituality and the new age – and your own mini-Book of Shadows. No matter where you are on your spiritual journey, Practickal Magic will equip you with invaluable spiritual tools and offer empowering insights in the form of magical advice, deep wisdom, and inspiration to embrace your personal evolution. Explore divination practices such as tarot, pendulums and runes; the healing and spiritual properties of crystals; and the use of herbs in everyday magick. This book invites active reader participation, offering space to write your thoughts, experiences, and results of any practices. Uncover the deep bond between Pagan practices and the natural world, and learn how rituals, spells, and traditions honour the cycles of nature, the elements, and the earth's energies. Take control of your life, manifest your desires, and achieve personal growth with Practical Magic.

Guidance, tools, spells

Practical Magick

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

Control, riesgos y aseveraciones en la auditoría

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