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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 NUMBER 1 INTERNATIONAL BESTSELLERLONGLISTED FOR THE CWA CRIME FICTION IN TRANSLATION DAGGER AWARD 2025'A masterclass in suspense'PAULA HAWKINS'A spellbinding nightmare' FERNANDA MELCHOR'A book of intense power' PHILIPPE SANDS'A compelling book, with a tightly coiled power'PANDORA SYKES

Clean

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.

Punishing Illness in an Age of Criminal Legal Reform

Trial by Treatment

Transform Your Relationship With Tech (Without Breaking Things Off Completely) It's no secret that we often use our tech mindlessly. In fact, digital innovations increasingly make it so that we barely need to think at all. Streaming services tell us what to watch next. Influencers tell us what to buy next. The GPS tells us where to turn next. But the more we allow algorithms, apps and artificial intelligence to guide our behavior, the less control we have over who we intend to be. And because we've made a habit out of relying on the supercomputer in our pocket or the helpful digital voice on the other end of our smart speaker, we've lost access to the skills we need to break the hold tech has over us. Thankfully, world-leading digital habits experts Jonathan Garner and Menka Sanghvi have discovered a way to improve our relationship with digital technology that doesn't involve throwing your phone in a lake, helping you use the latest tech without losing yourself. In this groundbreaking book, Garner and Sanghvi share their key principles that uncover the trick to going beyond digital detoxes, the unlikely benefits of inconvenience and the secret of intentional habits. Through a mix of storytelling and cutting-edge insights from the fields of psychology, neuroscience and mindfulness, they introduce their unique M.O.R.E Method, guiding you through a series of practices that will build your mental muscles of observing, reflecting and experimenting. This book will reveal your digital blind spots and build positive digital habits so you can reconnect with what matters most to you. Reimagine your distracting digital devices as tools for reclaiming your sanity, time and relationships.

Use Your Mind to Tame Your Tech

Your Best Digital Life

Studien zum Datenschutz

Algorithmic systems and artificial intelligence, as manifestations of digitization, are increasingly permeating more and more areas of modern lives. This volume brings together interdisciplinary contributions from leading international experts on current issues concerning the transformation of established normative orders into a predictive society, how algorithmic normativity challenges trust and control as central concepts of legal governance, creates uncertainty, influences political processes, changes power and order in democracies, and leads to the diffusion of power. Last but not least, it examines the extent to which its use requires democratic participation and (co-)design when trust, control and normative binds are uncertain.
With contributions by
Prof. Dr. Michael Bäuerle, LL.M. | Prof. Dr. Anna Beckers | Prof. Dr. Martin Belov | Prof. Dr.-Ing. habil. Jürgen Beyerer | Andressa de Bittencourt Sequeira | Prof. Kiel Brennan-Marquez | Dr. Stefan Brink | Prof. Dr. Beatrice Brunhöber | Prof. Dr. Hadar Dancig-Rosenberg | Prof. Dr. Gerd Doeben-Henisch | Prof. Dr. Klaus Günther | Dr. Johannes Haaf | Prof. Bernard E. Harcourt, Ph.D. | Prof. Dr. Clarissa Henning | Prof. Dr. Bernhard Jakl, M.A. | Mathieu Kiriakos, LL.M. | Prof. Dr. Jörn Lamla | Prof. Dr. Katja Langenbucher | Prof. Dr. Sabine Müller-Mall | Prof. Frank Pasquale | Prof. mr. dr. Sofia Ranchordas | Prof. Dr. Ingo Wolfgang Sarlet | Prof. Burkhard Schäfer | Prof. Jonathan Simon, Ph.D. | Prof. Dr. Tobias Singelnstein | Prof. em. Dr. Gunther Teubner | Dr. Tim Zander | Prof. Dr. Lucia Zedner
With a foreword by
Prof. Dr. Christoph Burchard, LL.M. (NYU) | Prof. Dr. Indra Spiecker gen. Döhmann, LL.M.

This Title is also Available as Open Access.

Algorithmic Transformation and Diffusion of Power: Trust, Conflict, Uncertainty and Control

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

Correct power imbalances in your work and life with a science-backed practice that combines the rigour of Stoic philosophy with the relational impact of empathy.

The Road Map to a Life of Influence, Self-Leadership, and Integrity

Stoic Empathy

A Financial Times Best Book of the Year "A must-read, with key lessons for the future."--Thomas Piketty A groundbreaking examination of austerity's dark intellectual origins. For more than a century, governments facing financial crisis have resorted to the economic policies of austerity--cuts to wages, fiscal spending, and public benefits--as a path to solvency. While these policies have been successful in appeasing creditors, they've had devastating effects on social and economic welfare in countries all over the world. Today, as austerity remains a favored policy among troubled states, an important question remains: What if solvency was never really the goal? In The Capital Order, political economist Clara E. Mattei explores the intellectual origins of austerity to uncover its originating motives: the protection of capital--and indeed capitalism--in times of social upheaval from below. Mattei traces modern austerity to its origins in interwar Britain and Italy, revealing how the threat of working-class power in the years after World War I animated a set of top-down economic policies that elevated owners, smothered workers, and imposed a rigid economic hierarchy across their societies. Where these policies "succeeded," relatively speaking, was in their enrichment of certain parties, including employers and foreign trade interests, who accumulated power and capital at the expense of labor. Here, Mattei argues, is where the true value of austerity can be observed: its insulation of entrenched privilege and its elimination of all alternatives to capitalism. Drawing on newly uncovered archival material from Britain and Italy, much of it translated for the first time, The Capital Order offers a damning and essential new account of the rise of austerity--and of modern economics--at the levers of contemporary political power.

How Economists Invented Austerity and Paved the Way to Fascism

The Capital Order

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

Stories and Strategies to Help You Find Your Way

The 5 Habits of Hope

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.

Strategy, Accountability, and the Preservation of Shareholder Value

A Blueprint for Corporate Governance

Stop procrastinating, start accomplishing, and get sh*t done! This workbook’s 130+ writing prompts and exercises will guide your way. In a Franklin-Covey survey of more than 350,000 people at all organizational levels from around the world, respondents reported feeling that they were wasting 40% of their time. With the overwhelming omnipresence of email, the internet, and social media, our attention is under unprecedented attack. If you want to achieve anything beyond the minimal, it’s more important than ever that you&nbsp;learn how to focus your brain&nbsp;on the task at hand, as well as how to&nbsp;deep dive into plotting your future. Get Sh*t Done uses&nbsp;psychology, mindfulness, neuroscience, and other techniques to help you&nbsp;overcome procrastination and become more productive, both at the office and at home. Designed to be completed in 5-minute increments, the writing prompts and exercises address: &nbsp; <ul><li>The key differences between “Where are you now?” and “Where do you want to be?”</li><li>How and why you procrastinate</li><li>The underlying causes of anxiety and how to confront them</li><li>Developing productive habits</li><li>Learning to love deadlines</li><li>Setting boundaries</li><li>Maximizing your time</li><li>Ramping up physical energy to tackle mental tasks</li><li>and more!</li></ul> The days of relying on a manager at work, or a to-do list at home, to chart your course are waning. Today, it’s up to you to figure out what you want to accomplish and to determine your trajectory toward reaching those goals. Featuring a&nbsp;layflat binding for easy writing, Get Sh*t Done&nbsp;makes this process fun and simple. All it takes is just 5 minutes!

Stop Procrastinating in Just 5 Minutes a Day

Get Sh*t Done

'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

Control, riesgos y aseveraciones en la auditoría

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