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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 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

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

In "Mastering Influence: Strategies for Gaining Power and Control," T.J. Ravenscroft unveils the essential tactics for wielding influence in personal and professional realms. This compelling guide explores the intricate dynamics of power, revealing how influence shapes social transactions and resource allocation. From understanding the subtle art of charisma and risk-taking to mastering strategic interpersonal connections, Ravenscroft provides a comprehensive toolkit for those seeking to enhance their impact. Delve into the mechanics of influence, from individual relationships to organizational strategies, and learn how to navigate the complex web of control and persuasion. Whether you're a leader, manager, or aspiring professional, this book offers actionable insights into the multifaceted world of influence. Discover how to leverage your personality traits and behavioral tendencies to gain power and control, and learn how to effectively connect with key players in your field. "Mastering Influence" is an indispensable resource for anyone looking to enhance their ability to influence and control in various settings.

Strategies for Gaining Power and Control

Mastering Influence

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

Feeling sober-curious? Got a dry challenge coming up? Dry lifestyle expert Hilary Sheinbaum has your back with this handy workbook of prompts and exercises to help you drink less and live more. *As featured in The New York Times* In a world filled with booze, it’s hard to be a non-drinker. Yet more and more people every day are setting down their glasses, pushing away their cocktails, and asking themselves what life would be like with a little less alcohol. Whether you’re pursuing specific health goals, about to start a Dry January or Sober October, or just generally looking to cut back, going dry or damp for any length of time can come with some pretty hefty challenges—and some absolutely amazing benefits. It might be a bumpy ride, but this workbook will help you stay focused, stay the course, and get ready to receive all the good that’s coming your way in a life lived dry. &nbsp; Going Dry is divided into six chapters, each one focusing on a different aspect of the dry experience, and featuring prompts, exercises, and activities to help you on your journey. The workbook encourages you to: &nbsp; <ul><li>Assess your current relationship with alcohol</li><li>Consider how drinking—and not drinking—affects your daily life</li><li>Set short- and long-term goals for your dry experience</li><li>Notice and celebrate the benefits of not drinking as they occur</li><li>Plan ahead for challenges and obstacles you might experience</li><li>Discover new and exciting experiences, hobbies, and pastimes that don’t involve booze</li><li>Reflect on the overall experience of going dry</li><li>Make plans for the future</li><li>And more!</li></ul> &nbsp; Featuring Hilary’s trademark wit and no-judgment approach, Going Dry meets you where you are, helps you through the hard stuff, and reminds you to pause and soak up the good stuff too (Better sleep! More money! More free time!). Whether you’re about to start your first dry challenge or just generally looking to reduce your consumption, Going Dry is the perfect companion for anyone needing a little extra support on their sober-curious journey.

A Practical Guide to Drinking Less and Living More

Going Dry: A Workbook

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

"Finnian's work creates an approachable on-ramp for anyone wishing to design their life to feel their absolute best." - Colin O'Brady, New York Times best-selling author of The Impossible First Unlock a world of infinite possibilities, adopt the mantra at the heart of this growing movement, and prioritize feelings over outcomes in this step-by-step process for manifesting Intentionality into success. Combining scientific and spiritual principles, Finnian Kelly, founder of Intentionality Inc., leads you through 5 key intentions, including actionable steps and targeted breathing exercises you can incorporate into your everyday life. Through this process, you will:· Learn the core makeup of your emotional operating system· Let go of social conditioning· Master your built-in superpower of breath· Recode your mind· Elevate your consciousnessIntentionality is more than just a concept-it's a profound shift in consciousness that will enable you to truly feel and experience more of what life has to offer."

A Groundbreaking Guide to Breath, Consciousness and Radical Self-Transformation

Intentionality

'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

THE TIMESBOOK OF THE MONTHTHE 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 DIGESTAnnie 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?'A compelling story of power, consent and control' GRAZIA'A smart dive into big questions about identity, autonomy and power... packs an impressive punch' THE TIMES, Book of the Month

Annie Bot

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

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

Detaillierte anatomische Abbildungen in Farbe, Fachtexte und praktische Schritt-für-Schritt-Anleitungen machen dieses Buch zu einem einzigartigen und unschätzbaren Lernwerkzeug für angehende oder erfahrene Pilates-Lehrer, die
ihr anatomisches Wissen erweitern oder auffrischen möchten, und für Pilates Enthusiasten, die die Methode etwas genauer erforschen möchten. Dieses praktische und leicht verständliche Handbuch beginnt mit einem Überblick
über die menschliche Anatomie, bevor es sich mit den Ursprüngen und der Geschichte von Pilates, seiner Entwicklung und seinen Grundprinzipien befasst. Es stellt einige der gängigen Hilfsmittel und Studiogeräte vor, die im Rahmen eines
Pilates-Programms verwendet werden. Im Hauptteil des Buchs werden dann 25 klassische Pilates-Übungen im Detail
analysiert, von den praktischen einzelnen Schritten, wie man die optimale Position erreicht, bis hin zur Analyse der Muskelaktivität mit anschaulichen anatomischen Abbildungen, die deutlich zeigen, was bei jeder Bewegung im Körper passiert.
Wenn Sie sich veranschaulichen und verstehen, welche Muskeln bei jeder Haltung aktiviert werden, erweitern Sie nicht nur Ihr anatomisches Wissen, sondern können auch die Effektivität Ihres Pilates-Trainings verbessern.

Mit anatomischen Erklärungen, Übungsbeispielen und Praxistipps für ein effektives Pilates-Training

Die Anatomie des Pilates

Control, riesgos y aseveraciones en la auditoría

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