Bolilla i Centuria 2012

7/23/2019 Bolilla i Centuria 2012

1/17

AUDITORA IAUDITORA I

Profesor: Lic. AMADO JORGE ADORNO FERNANDEZProfesor: Lic. AMADO JORGE ADORNO FERNANDEZ

UNIVERSIDAD EMPRESARIAL CENTURIA A!O "#$$


2/17

U%& &'(i)or*& es +&U%& &'(i)or*& es +& reco,i+&ci-% e/&+'&ci-% (e (&)osreco,i+&ci-% e/&+'&ci-% (e (&)os

so0re +&so0re +& i%for1&ci-% c'&%)ific&0+ei%for1&ci-% c'&%)ific&0+e (e '%&(e '%& e%)i(&(e%)i(&(eco%-1ic&eco%-1ic& ,&r& (e)er1i%&r e,&r& (e)er1i%&r e i%for1&ri%for1&r so0re e+ 2r&(o (eso0re e+ 2r&(o (e

corres,o%(e%ci& e%)re +& i%for1&ci-% +oscorres,o%(e%ci& e%)re +& i%for1&ci-% +os cri)erioscri)erios

es)&0+eci(oses)&0+eci(os. L& &'(i)or*& (e0e ser re&+i3&(& ,or '%&. L& &'(i)or*& (e0e ser re&+i3&(& ,or '%&

,erso%&,erso%& co1,e)e%)e e i%(e,e%(ie%)eco1,e)e%)e e i%(e,e%(ie%)e..


3/17

P&+&0r&s fr&ses i1,or)&%)es::

I%for1&ci-% c'&%)ific&0+e cri)erios es)&0+eci(os4I%for1&ci-% c'&%)ific&0+e cri)erios es)&0+eci(os4

E%)i(&( Eco%-1ic&4E%)i(&( Eco%-1ic&4

Reco,i+&ci-% e/&+'&ci-% (e e/i(e%ci&4Reco,i+&ci-% e/&+'&ci-% (e e/i(e%ci&4

Perso%& co1,e)e%)e e i%(e,e%(ie%)e4Perso%& co1,e)e%)e e i%(e,e%(ie%)e4

I%for1es.I%for1es.


4/17

L&L& co%)&0i+i(&(co%)&0i+i(&( es e+ ,roceso (e re2is)ro5 c+&sific&ci-% res'1e%es e+ ,roceso (e re2is)ro5 c+&sific&ci-% res'1e%

(e s'cesos eco%-1icos e% '%& for1& +-2ic& co% e+ ,ro,-si)o (e(e s'cesos eco%-1icos e% '%& for1& +-2ic& co% e+ ,ro,-si)o (e

,ro,orcio%&r i%for1&ci-% fi%&%cier& ,&r& +& )o1& (e (ecisio%es.,ro,orcio%&r i%for1&ci-% fi%&%cier& ,&r& +& )o1& (e (ecisio%es.

L&L& &'(i)or*&&'(i)or*&es e+ e6&1e% (e i%for1&ci-% ,or ,&r)e (e '%& )ercer&es e+ e6&1e% (e i%for1&ci-% ,or ,&r)e (e '%& )ercer&

,erso%&5 (is)i%)& (e +& 7'e +& ,re,&r- (e+ 's'&rio5 co% +&,erso%&5 (is)i%)& (e +& 7'e +& ,re,&r- (e+ 's'&rio5 co% +&

i%)e%ci-% (e es)&0+ecer s' r&3o%&0i+i(&( (&%(o & co%ocer +osi%)e%ci-% (e es)&0+ecer s' r&3o%&0i+i(&( (&%(o & co%ocer +osres'+)&(os (e s' e6&1e%5 & fi% (e &'1e%)&r +& ')i+i(&( 7'e )&+res'+)&(os (e s' e6&1e%5 & fi% (e &'1e%)&r +& ')i+i(&( 7'e )&+

i%for1&ci-% ,osee.i%for1&ci-% ,osee.


5/17

CONTA8ILIDADCONTA8ILIDAD

Proces& i%for1&ci-% fi%&%cier&.Proces& i%for1&ci-% fi%&%cier&.

AUDITORAAUDITORA

E6&1i%& o /erific& +& r&3o%&0i+i(&(E6&1i%& o /erific& +& r&3o%&0i+i(&(

(e +& i%for1&ci-% fi%&%cier&(e +& i%for1&ci-% fi%&%cier&


6/17

&9&9 A'(i)or*&s (eA'(i)or*&s (e Es)&(os Fi%&%cierosEs)&(os Fi%&%cieros::

P&r& (e)er1i%&r si e+ co%'%)o (e es)&(os fi%&%cieros seP&r& (e)er1i%&r si e+ co%'%)o (e es)&(os fi%&%cieros se,rese%)&% r&3o%&0+e1e%)e co% re+&ci-% & +os cri)erios,rese%)&% r&3o%&0+e1e%)e co% re+&ci-% & +os cri)erioses)&0+eci(os.es)&0+eci(os.

0909 A'(i)or*&sA'(i)or*&s O,er&cio%&+esO,er&cio%&+es

Re/isi-% (e c'&+7'ier ,&r)e (e+ ,roceso 1;)o(os (eRe/isi-% (e c'&+7'ier ,&r)e (e+ ,roceso 1;)o(os (eo,er&ci-% (e '%& e1,res& co% e+ ,ro,-si)o (e e/&+'&r s'o,er&ci-% (e '%& e1,res& co% e+ ,ro,-si)o (e e/&+'&r s'eficie%ci& efic&ci&.eficie%ci& efic&ci&.

c9c9 A'(i)or*&s (eA'(i)or*&s (e C'1,+i1ie%)oC'1,+i1ie%)o

DDe)er1i%&r si e+ &'(i)&(o es)< c'1,+ie%(o co% &+2'%ose)er1i%&r si e+ &'(i)&(o es)< c'1,+ie%(o co% &+2'%os,roce(i1ie%)os5 re2+&s o re2+&1e%)os es,ec*ficos 7'e fie,roce(i1ie%)os5 re2+&s o re2+&1e%)os es,ec*ficos 7'e fie&+2'%& &')ori(&( s',erior&+2'%& &')ori(&( s',erior..


7/17

En una auditoria de cumplimiento para una empresa privada podra

incluirse el determinar si el personal de contabilidad est siguiendolos procedimientos que ha prescrito el contralor de la compaa, alanlisis de los niveles de salarios para cumplir con las leyes delsalario mnimo o examinar los convenios contractuales conbanqueros y otros prestamistas para asegurarse que la compaa

est cumpliendo con los requisitos legales.

A'(i)ori& I%)er%& La auditoria interna lo realiza un proesional que traba!a en la

empresa donde har el traba!o de auditoria.

"u traba!o se basa generalmente en el control #nterno, un ambientede control, una valoraci$n de riesgos, las actividades de control%polticas y procedimientos&, inormaci$n y comunicaci$n yinalmente el monitoreo o supervisi$n.


8/17

A'(i)ori& (e Ges)i-%

A'(i)ori& &10ie%)&+

A'(i)ori& Fisc&+ A'(i)ori& )ri0')&ri&


9/17

&9&9 A'(i)ores E6)er%osA'(i)ores E6)er%os

0909 A'(i)ores I%)er%osA'(i)ores I%)er%os

c9c9 A'(i)ores (e+ Go0ier%oA'(i)ores (e+ Go0ier%o =i%)er%os e6)er%os9=i%)er%os e6)er%os9

A'(i)ores (e +& SI85 SET5 (e +&s Socie(&(es (e A>orroA'(i)ores (e +& SI85 SET5 (e +&s Socie(&(es (e A>orro Pr;s)&1o ,&r& +& Vi/ie%(&4 Pr;s)&1o ,&r& +& Vi/ie%(&4

A'(i)ores (e +& Co%)r&+or*& Gr&+. De +& Re,?0+ic&4A'(i)ores (e +& Co%)r&+or*& Gr&+. De +& Re,?0+ic&4

A'(i)ores Fisc&+esA'(i)ores Fisc&+es


10/17

E+e1e%)o A'(i)or*& E6)er%& A'(i)or*& I%)er%&

S'e)o Profesio%&+ I%(e,e%(ie%)e=A'(i)or E6)er%o9.

F'%cio%&rio (e +&E1,res& =A'(i). I%)er%o9.

Acci-% O0e)o E6&1e% (e +os Es)&(osFi%&%cieros.

E6&1e% (e +& 2es)i-% (e+e%)e.

Pro,-si)o E1i)ir '%& o,i%i-% so0re +&r&3o%&0. (e +os EEFF. Pro1o/er 1eor&s e% +&2es)i-% (e+ e%)e.

I%for1e Pri%ci,&+Dic)&1e% (e A'(i)or*&

Reco1e%(&c.,@ 1eor&r +&2es)i-% (e +& e%)i(&(.

Gr&(o (e I%(e,e%(e%ci& M&or Me%or

Us'&rios (e +os i%for1es L& e1,res& e+ ,?0+ico e%2e%er&+ L& e1,res&

Res,o%s&0i+i(&( Profesio%&+5 ci/i+ @o ,e%&+ L&0or&+

I%)e%si(&( (e +os )r&0&osso0re c&(&


11/17

Por7'; es )&% %eces&ri& +& &'(i)or*&Por7'; es )&% %eces&ri& +& &'(i)or*&

Co% ;++& se i%)e%)& re('cir e+ ries2o (e i%for1&ci-%.C&'s&s (e+ ries2o (e i%for1&ci-%:

&9 Le&%*& (e +& f'e%)e (e i%for1&ci-%

09 Pre'icios 1o)i/os (e 7'ie% s'1i%is)r& +& i%for1&ci-%

c9 D&)os /o+'1i%osos

(9 O,er&cio%es co1,+e&s.


12/17

B'i;% es '% Co%)&(or P?0+ico e% e+ P.B'i;% es '% Co%)&(or P?0+ico e% e+ P.

Se re7'iere%.&9 Pre,&r&ci-%

09 Prese%)&ci-% (e '% e6&1e% '%ifor1e ,&r& CP

c9 Re7'isi)o (e +& E6,erie%ci&


13/17

L&s %or1&s (e &'(i)or*& so%L&s %or1&s (e &'(i)or*& so% (irec)rices 2e%er&+es(irec)rices 2e%er&+es7'e &'(&% & +os7'e &'(&% & +os&'(i)ores & c'1,+ir co% s's res,o%s&0i+i(&(es ,rofesio%&+es e% +&&'(i)ores & c'1,+ir co% s's res,o%s&0i+i(&(es ,rofesio%&+es e% +&&'(i)or*& (e es)&(os fi%&%cieros >is)-ricos.&'(i)or*& (e es)&(os fi%&%cieros >is)-ricos.

B'i;% e1i)e +&s NIAsB'i;% e1i)e +&s NIAs

E+ Co1i); I%)er%&cio%&+ (e Pr


14/17

Es)&s %or1&s ,'e(e% (i/i(irse e% )res 2r&%(es 2r',os:Es)&s %or1&s ,'e(e% (i/i(irse e% )res 2r&%(es 2r',os:

$9$9 Nor1&sNor1&s Ge%er&+es o Perso%&+es5Ge%er&+es o Perso%&+es5 se refiere% & +&s c'&+i(&(esse refiere% & +&s c'&+i(&(es

referi(&s & +& ,erso%& (e+ &'(i)or4referi(&s & +& ,erso%& (e+ &'(i)or4

"9"9 Nor1&sNor1&s Re+&)i/&s & +& Eec'ci-% (e+ Tr&0&o5Re+&)i/&s & +& Eec'ci-% (e+ Tr&0&o5 se refiere% & +&se refiere% & +&

re&+i3&ci-% (e+ )r&0&o (e &'(i)or*&4re&+i3&ci-% (e+ )r&0&o (e &'(i)or*&4

99 Nor1&sNor1&s Re+&)i/&s & +& I%for1&ci-%5Re+&)i/&s & +& I%for1&ci-%5 se refiere & +& ,rese%)&ci-%se refiere & +& ,rese%)&ci-%

(e+ Dic)&1e% (e A'(i)or*&.(e+ Dic)&1e% (e A'(i)or*&.


15/17

$9$9 Nor1&sNor1&s Ge%er&+es o Perso%&+esGe%er&+es o Perso%&+es::

&9&9 C&,&ci(&( &(ec'&(& co1,e)e%ci&C&,&ci(&( &(ec'&(& co1,e)e%ci&

0909 I%(e,e%(e%ci& (e &c)i)'( 1e%)&+I%(e,e%(e%ci& (e &c)i)'( 1e%)&+

c9c9 De0i(o c'i(&(o Profesio%&+De0i(o c'i(&(o Profesio%&+


16/17

"9"9 Nor1&sNor1&s Re+&)i/&s & +& Re&+i3&ci-% (e+ Tr&0&oRe+&)i/&s & +& Re&+i3&ci-% (e+ Tr&0&o::

&9&9 P+&%ific&ci-% &(ec'&(& s',er/isi-%P+&%ific&ci-% &(ec'&(& s',er/isi-%

0909 Co%oci1ie%)o s'ficie%)e (e +& es)r'c)'r& (e co%)ro+Co%oci1ie%)o s'ficie%)e (e +& es)r'c)'r& (e co%)ro+

i%)er%oi%)er%o

c9c9 O0)e%ci-% (e e/i(e%ci& s'ficie%)e co1,e)e%)eO0)e%ci-% (e e/i(e%ci& s'ficie%)e co1,e)e%)e


17/17

&9&9 Si +&s (ec+&r&cio%es se ,re,&r&ro% (e &c'er(o &Si +&s (ec+&r&cio%es se ,re,&r&ro% (e &c'er(o &

+&s NICs+&s NICs

0909 Circ'%s)&%ci&s e% 7'e +&s NICs %o se &,+ic&ro% e%Circ'%s)&%ci&s e% 7'e +&s NICs %o se &,+ic&ro% e%

for1& co%sis)e%)efor1& co%sis)e%)e

c9c9 I(o%ei(&( (e +&s 1&%ifes)&cio%es i%for1&)i/&sI(o%ei(&( (e +&s 1&%ifes)&cio%es i%for1&)i/&s

(9(9 E6,resi-% (e '%& o,i%i-% so0re +os es)&(osE6,resi-% (e '%& o,i%i-% so0re +os es)&(os

fi%&%cierosfi%&%cieros

99 Nor1&sNor1&s Re+&)i/&s & +& I%for1&ci-%Re+&)i/&s & +& I%for1&ci-%::

Documents

Bolilla i Centuria 2012