Über uns

À propos de nous

Nachhaltigkeit

Durabilité

Open Access

Karriere

Carrière

Datenschutz

Protection des données

Impressum

Mentions légales

Zahlung und Lieferung

Paiement et livraison

LEXIA

LEXIA Arbeitsrecht

Was ist LEXIA?

C'est quoi LEXIA ?

LEXIA Familienrecht

Zeitschriften

Revues

recht

Pflegerecht

ZBJV

forumpoenale

ZStrR

Anwaltsrevue

Revue de l'avocat

RSAS

FamPra.ch

ASYL

Life Science Recht

BlAR

Sachbuch

Livres spécialisés

LOKI

Semaphor

Fokusthemen

Focus

Thema

Recht studieren

Arbeitsrecht

Droit du travail

Studium

Études

Familienrecht

Droit de la famille

Sozialversicherungsrecht

Droit des assurances sociales

Strafrecht

Droit pénal

Publikationen

Publications

Literatur

Onlinemodule LEXIA

Modules en ligne LEXIA

Bücher

Livres

Buchreihen

Collections

Datenbanken

recht.ch

Studienliteratur

Littérature pour les études

Services

Dienstleistungen für

Corporate Books

Publishing Lösungen

Aktuelles

Geschäftskunden

Professionnels

Corporate Publishing

Content solutions

Buchhandlungen

Librairies

Veranstaltungen

Événements

Presse

Dozierende

Enseignants

Studierende

Étudiants

Inserierende

Annonceurs

Newsletter

Blog

Autorinnen/Autoren

Auteurs

Unsere Schreibenden

Hilfe

Unsere Autorinnen und Autoren

Liste

Autorenlounge

Espace des auteurs

Bei uns publizieren

Publier chez nous

Autorenstimmen

Témoignages

Verlag

Éditions

Themen

Mehr wissen

Mitarbeitende

Collaborateurs

Geschichte

Histoire

Vision und Mission

Vision et mission

Unser Magazin

Notre magazine

Unternehmenskultur

Culture d'entreprise

Partner

Partenaires

Kontakt

Contact

Shop

Schweizer Recht

Ausländisches Recht

Über unseren Shop

Neuerscheinungen

Nouveautés

Unsere Funktionen

Nos fonctions

Vorankündigungen

À paraître

Nach Rechtsgebiet

Par domaine juridique

Kommentare

Commentaires

Gesamtkatalog

Catalogue complet

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

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

"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

Stories and Strategies to Help You Find Your Way

The 5 Habits of Hope

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

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 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

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

FROM THE MILLION-COPY BESTSELLING AUTHOR 'An inspired set-up. A clever dynamic that paves the way for a cat-and-mouse thriller. Propulsive.' SUNDAY TIMES 'A maze-like game of revenge. Unsettling. Blends a critique of wellness culture with a slow-burn feminist thriller.' OBSERVER 'If you spend all of January trying to avoid diet culture, then you need to read this book.' COSMOPOLITAN All Liam ever wanted was to help me reach my full potential. And he always knew what was best. Until the day he pushed me far beyond my limits, and I walked out of our flat and away from our relationship to good. Now, two years on, I am stronger, fitter, healthier than ever before. And then I see him - Liam - those green eyes, those stirring muscles. Something inside me flips. I want revenge, and I'm willing to do almost anything to get it. I hold the power now. It's Liam's turn to sweat. 'Will have you glued to the story through every twist and turn. I absolutely adored it!' KATE HAMER, bestselling author of The Girl in the Read Coat 'Sweat is like nothing I've ever read before. So addictive it made me miss a tube stop, so unsettling it made me think twice about going to the gym!' SARA COLLINS, author of The Confessions of Frannie Langton 'Taut, compulsive, and unsettling ... It had me holding my breath until the final, brilliant end' JENNIE GODFREY, No.1 Sunday Times bestselling author of The List of Suspicious Things

Sweat

“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 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

El presente libro dirigido por Liliana Vaudo Godina y Coordinado por Emilio J. Urbina Mendoza, recoge las reflexiones de nueve profesores y expertos en diversas áreas del universo del compliance. No sólo compila trabajos que articula diferentes ejes temáticos bajo la idea troncal de la debida diligencia, sino pasa revista sobre un concepto que abre infinitas posibilidades de aplicaciones en todas las actividades humanas, que, parten desde cómo evitar riesgos patrimoniales en las empresas familiares hasta la complejidad del gobierno corporativo como el de la Federación Internacional de Fútbol y Asociados (FIFA). Los trabajos son: El Compliance con un enfoque integral. Obligatoriedad y relación con la responsabilidad penal corporativa, del profesor Samuel ACUÑA LARA. Debida diligencia en la gestión de riesgos, posición de garante y responsabilidad, de la profesora Liliana VAUDO GODINA. El protocolo familiar y sus beneficios para el gobierno corporativo de las empresas familiares, del profesor Diego Thomás CASTAGNINO. Protección de datos y gobernanza digital: el rol estratégico del oficial de protección de datos, del profesor Alonso FLORES DELGADO. El buen gobierno corporativo en la FIFA: Evolución, impacto y la necesidad de su expansión al ecosistema del fútbol, por el profesor Daniel PÉREZ PEREDA. Estrategias de compliance en la era digital: un enfoque en ISO, ciberseguridad y la integridad de la IA, por el profesor Siro TAGLIAFERRO. Primeros comentarios a la primera sentencia sobre extinción de dominio dictada en Venezuela, por el profesor Alejandro J. RODRÍGUEZ MORALES. Y cierra el libro, el trabajo del profesor Emilio J. URBINA MENDOZA, intitulado Aproximaciones a la buena fe en extinción de dominio y sus diferencias con la "Debida Diligencia" y otros conceptos afines.

NUEVOS AVANCES EN ELMUNDO DEL COMPLIANCE, DEBIDA DILIGENCIA Y MEDIDAS INTERNACIONALES 2025

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

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

Control, riesgos y aseveraciones en la auditoría

Autres titres sur ce thème