Über uns

À propos de nous

Open Access

Karriere

Carrière

Aboverträge Kündigen

Résiliation d’abonnement

Vertrag widerrufen

Résiliation de contrat 

Datenschutz

Protection des données

Impressum

Mentions légales

Barrierefreiheit

Accessibilité

Zahlung und Lieferung

Paiement et livraison

Libra

Was ist Libra?

C'est quoi Libra ?

Kostenlos testen

Tester gratuitement

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

Aktienrecht

Droit des sociétés anonymes

Persönlichkeitsrecht

Droit de la personnalité

Publikationen

Publications

Literatur

Digitales Angebot

Bücher

Livres

Buchreihen

Collections

Onlinemodule LEXIA

Modules en ligne LEXIA

recht.ch

Studienliteratur

Littérature pour les études

Swisslex

Dienstleistungen

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

Open Access Policy

Verlag

Éditions

Themen

Mehr wissen

Mitarbeitende

Collaborateurs

Geschichte

Histoire

Unser Magazin

Notre magazine

Vision und Mission

Vision et mission

Partner

Partenaires

Unternehmenskultur

Culture d'entreprise

Kontakt

Contact

Shop

Schweizer Recht

Ausländisches Recht

Über unseren Shop

Neuerscheinungen

Nouveautés

Sortiment & Suche

Catalogue & Recherche

Vorankündigungen

À paraître

Nach Rechtsgebiet

Par domaine juridique

Kommentare

Commentaires

Gesamtkatalog

Catalogue complet

Fachkatalog Recht

Catalogue de droit

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 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

Ellery H. Clark

Andrew Jackson

The Money Gods

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

<div>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!</div>

Stop Procrastinating in Just 5 Minutes a Day

Get Sh*t Done

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

Stories and Strategies to Help You Find Your Way

The 5 Habits of Hope

'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

'A powerful guide to breaking free from the exhausting cycle of control and stepping into a life built on trust, resilience, and self-acceptance' JAY SHETTY 'This book made me stop and look at the ways I've tried to keep myself safe that are no longer serving me. Kati doesn't shame us for our coping - she helps us understand it' JONATHAN VAN NESS Many of us were told to stuff our feelings down when we were younger. We were taught that that our emotional reactions and responses should be controlled so we didn't embarrass or upset our parents and those around us. However, if that control oozes over into our relationships it's considered a bad thing. Controlling our friends or romantic partners is seen as toxic. Control is a precarious thing. So, what are we supposed to do? In Why Do I Keep Doing This? licensed family and marriage therapist, Kati Morton, explores this common struggle with control. Kati shows how our upbringing and anxiety are often connected to our struggle to take up space. We can feel like we are too much by just existing in the same place as someone else, or that we are less deserving of their time and care. This struggle with asserting ourselves or taking what we require can harm our development. We sometimes think the only way to feel okay and get what we need 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. Kati will shed light on shared struggles as readers follow her through some 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 gives 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?

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

Selected for USA Today's Best Books of 2023 Selected as Editor's Pick in Amazon's Best Books of 2023 From psychotherapist Katherine Morgan Schafler, an invitation to every “recovering perfectionist” to challenge the way they look at perfectionism, and the way they look at themselves. We’ve been looking at perfectionism all wrong. As psychotherapist and former on-site therapist at Google Katherine Morgan Schafler argues in The Perfectionist's Guide to Losing Control, you don’t have to stop being a perfectionist to be healthy. For women who are sick of being given the generic advice to “find balance,” a new approach has arrived. Which of the five types of perfectionist are you? Classic, intense, Parisian, messy, or procrastinator? As you identify your unique perfectionist profile, you'll learn how to manage each form of perfectionism to work for you, not against you. Beyond managing it, you'll learn how to embrace and even enjoy your perfectionism.&nbsp;Yes, enjoy! Full of stories and brimming with humor, empathy, and depth, this book is a love letter to the ambitious, high achieving, full-of-life clients who filled the author’s private practice, and who changed her life. It’s a clarion call for all women to dare to want more without feeling greedy or ungrateful. Ultimately, this book will show you how to make the single greatest trade you’ll ever make in your life, which is to exchange superficial control for real power.

A Path to Peace and Power

The Perfectionist's Guide to Losing Control

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

“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 Shortlisted 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

Autres titres sur ce thème