Auditoría interna, efectividad en la detección de errores en las empresas

Jacqueline  León Zapata

doi:10.22490/25394088.6208

Vol. 16 No. 2 (2022)

Published

2022-08-20

PDF (Spanish)

Metrics

Metrics Loading ...

Internal audit, effectiveness in the detection of errors in the companys

DOI: https://doi.org/10.22490/25394088.6208

Section

Artículo original

Jacqueline León Zapata Universidad Juárez Autónoma de Tabasco, México

Companies seek to have an always efficient and adequate operation, both externally and internally, the latter being the most important because all the processes carried out within the organization have an impact on its profitability, for them there are various tools that provide adequate control of all the processes carried out within it. But this does not mean that they are free of errors, since these occur frequently within companies due to various factors in which most of the human factor is involved, so it is important to detect them to avoid irregularities in the various processes that are carried out that is why there is the internal audit this is responsible for examining, verify and ensure that everything is done correctly in accordance with the procedures already established as well as the respective rules. This study will address the effectiveness of the application of this audit in companies to detect errors within it. It will be carried out through two methodologies in conjunction with the descriptive and the documentary to reach the objective of the research.

audit, control, companies, errors, processes

Abreu, J. L. (2014). El método de la investigación Research Method. Daena: International Journal of Good Conscience, 9(3), 195-204. Recuperado de: http://www.spentamexico.org/v9-n3/A17.9(3)195-204.pdf

Álvarez, M. D. C. V., & Rivera, Z. (2006). La auditoría como proceso de control: concepto y tipología. Ciencias de la Información, 37(2-3), 53-59. Recuperado de: https://www.redalyc.org/pdf/1814/181418190004.pdf

Antón Pérez, J. J. (2011). Empresa y administración. Madrid, Spain: Macmillan Iberia, S.A. Recuperado de https://elibro.net/es/ereader/ieu/52804?page=10.

Cevallos Villegas, D. M., Moreno Rodríguez, C. J., & Chávez Garcés, Á. M. (2018). La auditoría interna como herramienta efectiva para la prevención de fraudes en las empresas familiares. Revista Universidad y Sociedad, 10(5), 15-20. Recuperado de: http://scielo.sld.cu/scielo.php?pid=S2218-36202018000500015&script=sci_arttext&tlng=pt

Cruz Gregg, A. & Sanromán Aranda, R. (2008). Derecho corporativo y la empresa. México, Mexico: Cengage Learning. Recuperado de https://elibro.net/es/ereader/ieu/39926?page=20.

Espino García, M. G. (2015). Fundamentos de auditoría. México D.F, Mexico: Grupo Editorial Patria. Recuperado de https://elibro.net/es/ereader/ieu/39417?page=143.

ISO.NORMA INTERNACIONAL ISO 19011:2018. (3ra ed). Secretaría Central de ISO en Ginebra, Suiza. Recuperado de: https://uadeo.mx/wp-content/uploads/2020/11/NORMA-ISO-19011-2018.pdf

Jiménez, V. S. (2015). La redefinición del papel de la empresa en la sociedad. Barataria. Revista Castellano-Manchega de Ciencias Sociales, (20), 129-145. Recuperado de: https://www.redalyc.org/pdf/3221/322142550008.pdf

Montilla Galvis, O. D. J., & Herrera Marchena, L. G. (2006). El deber ser de la auditoría. Estudios gerenciales, 22(98), 83-110. Recuperado de: http://www.scielo.org.co/scielo.php?script=sci_arttext&pid=s0123-59232006000100004.

Santillana González, J. R. (2013). Auditoría interna. (3ra ed). PEARSON EDUCACIÓN. Recuperado de: https://catedrafinancierags.files.wordpress.com/2012/04/auditoria-interna-juan-ramc3b3n-santillana.pdf

Silva Villavicencio, R. A. Rueda de León Contreras, R. S. y Tapia Iturriaga, C. K. (2017). Auditoría interna: perspectivas de vanguardia. México, D.F, Instituto Mexicano de Contadores Públicos. Recuperado de https://elibro.net/es/ereader/ieu/116357?page=15.

Jacqueline. (2022). Internal audit, effectiveness in the detection of errors in the companys. Publicaciones E Investigación, 16(2). https://doi.org/10.22490/25394088.6208

Download Citation

This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.

When the Publicaciones e Investigaciones Journal receives an original study or article from its author(s), whether by email, postal service, or the platforms available for said purpose, know that it may be published in physical or electronic formats in national or international archives, databases, or SIRES. As such, Publications and Research authorizes the reproduction and citation of said material, provided that the description of information is carried out in conformity with bibliographic norms, and mention the corresponding names, authors, article, issue, and pages. Publications and Research, in advance, expresses that the information, concepts, and methods are the responsibility of the author(s). As such, the UNAD does not have any influence whatsoever over that expressed in the manuscript.

Published

Internal audit, effectiveness in the detection of errors in the companys

Keywords