Tesis Guillermo

8/20/2019 Tesis Guillermo

1/25

DISEÑAR UN MODELO DE TABLERO DE CONTROL PARA EVALUACIÓN

DE RIESGOS EN UNA AUDITORÍA FINANCIERA, A TRAVÉS DE UNA

HERRAMIENTA ESPECIALIZADA DE ANÁLISIS DE DATOS EN SOFTWARE

LIBRE.


2/25

INTRODUCCION


3/25

1. PLANTEAMIENTO DEL PROBLEMA

De a!e"#$ $% e& '$#e&$ #e (%)e*+(a(-%, e& "$/&e'a *e 0a (#e%+(1(a#$ e% &a 1a&+a #e

a&(#a# e% e& #e*a""$&&$ #e &a a!#(+$"2a 1(%a%(e"a &&e)a#a a a/$ e% &a* e'"e*a*3 e* a*2 $'$ *e

#(*e4a"5 !% +a/&e"$ #e $%+"$& 6!e e"'(+("5 '$*+"a" 7 e)(#e%(a" &a *(+!a(-% 1(%a%(e"a #e &a

e%+(#a#, e& "a#$ #e e8e!(-% #e &$* "e!"*$* 1(%a%(e"$* 7 $" e%#e, 'e#(" &$* "e*!&+a#$*

a&a%9a#$*. L$ a%+e"($" *(%(1(a 6!e e& Ta/&e"$ #e C$%+"$& *(")e $'$ !%a 0e""a'(e%+a a"a

e*+($%a" 7 #(a%$*+(a" e1(a9'e%+e &a e8e!(-% #e& e%+e e$%-'($ a !% *e!('(e%+$ #e $"+$,

'e#(a%$ $ &a"$ &a9$ /a8$ !% *(*+e'a #e 'e#(#a* #e #e*e'e4$ 6!e $'!%(6!e $% 'a7$"

&a"(#a# &$* "e*!&+a#$* e (%#(a#$"e* 6!e "e1&e8e% e& #e*e'e4$ 1(%a& #e &a (%1$"'a(-% 1(%a%(e"a

$% e& "$-*(+$ #e a%a&(9a" a($%e* 7 e*1!e"9$* $"(e%+a#$* a &a 'e#((-% #e &$* #a+$*

!a%+(+a+()$* #e& "$e*$ 1(%a%(e"$.Pa"a $#e" )a&(#a" &a e8e!(-% #e !%a a!#(+$"(a e* (%#(*e%*a/&e 6!e &$* #a+$* 6!e *e

(%"e*e% a& +a/&e"$ #e $%+"$& *ea% &a"$* 7 $%(*$* a"a $#e" #e+a&&a" &$* 0a&&a9$* 6!e *e

"e*e%+e% e% e& '$'e%+$ #e "ea&(9a" &a a!#(+$"(a !e* $" 'e#($ #e !%$* (%#(a#$"e* *e $#"5 Se

(#e%+(1(a"a% &a* 0e""a'(e%+a* #e a!#(+$"a, e% #$%#e *e a"a+e"(9a% &a* 0e""a'(e%+a* &(/"e* 7

"$(e+a"(a* #e a!#(+$"2a $/*e")a%#$ *!* "(%(a&e* 1!%($%e* #e a!e"#$ a &$ 0a&&a#$ e% 5(%a*

#e "e$%$(#a +"a7e+$"(a 7 !*$ #e 0e""a'(e%+a* '!&+('e#(a e%+"e $+"$*.


4/25

2. OBJETIVOS

OBJETIVO GENERAL:

• D(*e4a" !% '$#e&$ #e +a/&e"$ #e $%+"$& a"a e)a&!a(-% #e "(e*$* e% !%a a!#(+$"2a

1(%a%(e"a, a +"a):* #e !%a 0e""a'(e%+a e*e(a&(9a#a #e a%5&(*(* #e #a+$* e% *$1+;a"e

&(/"e.

OBJETIVO ESPECÍFICOS:

• I#e%+(1(a" &$* e&e'e%+$* #e !% '$#e&$ #e +a/&e"$ #e $%+"$&, a +"a):* #e !%

/a""(#$ +e-"($.• Ca"a+e"(9a" &$* "(e*$* "e*e%+e* e% !%a a!#(+$"2a 1(%a%(e"a.• D(*e4a" !% "$+$+($ #e +a/&e"$ #e $%+"$& a"a e)a&!a(-% #e "(e*$* e% !%a

a!#(+$"2a 1(%a%(e"a e% *$1+;a"e &(/"e.


5/25

3. JUSTIFICACIÓN

Pa"a &&e)a" a a/$ e*+a (%)e*+(a(-% *e #(*e4a !% '$#e&$ #e +a/&e"$ #e $%+"$& a"a

e)a&!a(-% #e "(e*$* e% !%a a!#(+$"2a 1(%a%(e"a, a +"a):* #e !%a 0e""a'(e%+a e*e(a&(9a#a #e

a%5&(*(* #e #a+$* e% *$1+;a"e &(/"e.P$" $+"$ &a#$, e& e*+!#($ #e& *(*+e'a #e $%+"$& (%+e"%$ !+(&(9a#$ $" !%a $"a%(9a(-% a"a

e)a&!a" !% 5"ea *e "e*e%+a $'$ !% ('e"a+()$ 6!e *e "e1&e8a e% &a* %$"'a* #e a!#(+$"(a, e% +a&

*e%+(#$, *e 0a% #e*a""$&&a#$ #(1e"e%+e* e%1$6!e* $"(e%+a#$* a e8e!+a" 'ea%(*'$* 5(&e* #e

e)a&!a(-% #e& $%+"$& (%+e"%$, !7$* "e*!&+a#$* #e/(#a'e%+e $%#e"a#$* *e")("5% $'$

0e""a'(e%+a /5*(a a"a 6!e *e "$7e+e 7 #e+e"'(%e e& a&a%e, &a %a+!"a&e9a 7 &a e


6/25

4. MARCO REFERENCIAL

Marc !"#r$c % "& "'!a( ("& ar!"

Pa"a &&e)a" a a/$ e*+a (%)e*+(a(-% *e +(e%e e% !e%+a )a"(a* 1!e%+e* /(/&($"51(a*

"e&a($%a#a* $% &a +e'5+(a #e e*+!#($, $'$ *e "e*e%+a% a $%+(%!a(-%

R$"')' "* &a' r)a*$+ac$*"'E% &a a+!a&(#a#, &a* $"a%(9a($%e* #e/e% "e*+a" 'a7$" ('$"+a%(a a& $%$('(e%+$ *$/"e

*! %e$($ 7 &a (%#!*+"(a, 7 *!* (%+e"a($%e* $% *! a'/(e%+e, +e%(e%#$ e% !e%+a 6!e #e%+"$ #e

e*e a'/(e%+e *e e%e"a% "(e*$* 6!e a& 'a+e"(a&(9a"*e !e#e% a1e+a" e& %e$($ #e &a $'a42a

#e 1$"'a *(%(1(a+()a, 0a*+a e& !%+$ #e $%e" e% "(e*$ *! $%+(%!(#a#.De e*+a 'a%e"a, !% "$e*$ #e A#'(%(*+"a(-% #e R(e*$* &e e"'(+e a &a* $"a%(9a($%e*

(#e%+(1(a" "(e*$* #e %e$($, 1"a!#e 7 "$e*$*, 7 e)a&!a" e& #(*e4$ 7 &a a1e+()(#a# #e &$*

$%+"$&e* 6!e &$* '(+(a%.P$" $+"$ &a#$, La a&a/"a "(e*$, #e*#e *!* $"2e%e*, *e "e&a($%a $% e&("$, $% 0e0$*

a#)e"*$* 6!e !e#e% *!e#e" 7 #e/e% a1"$%+a"*e=De*#e e& !%+$ #e )(*+a e+('$&-($, e& $"(e% #e &a a&a/"a "(e*$ *e a+"(/!7e +a%+$ a&

&a+2% $'$ a& 5"a/e. Se #(e 6!e &&ea a& (+a&(a%$ a +"a):* #e &a a&a/"a "(*($ $ "(*0($, 7

:*+a #e& 5"a/e &5*($ "(96 >&$ 6!e #ea"a &a "$)(#e%(a?, $ #e& &a+2% "e*e! >"(e*$ e% e&

'a", "$a, "(*$? 7 "(*(a"e >#e*a1(a", "e+a", e%1"e%+a", a+"e)e"*e $ +"a%*(+a" $" !% *e%#e"$

e&("$*$?. E& *(%(1(a#$ #e "(e*$ *e "e&a($%a/a $% e& e&("$ 6!e e% &a a%+(@e#a#

"e"e*e%+a/a% &$* "(*$* 'a"(%$* a"a &a* e'/a"a($%e* >!(8a%$, ?.L$* "(e*$* 0a% e)$&!($%a#$ 7 *! e*+!#($ a#6!(e"e 'a7$" "e&e)a%(a e% e& 5'/(+$ #e &a

"5+(a e'"e*a"(a&. A&&2 *e e)(#e%(a a% '5* &a %ee*(#a# #e $%+"$&a" &a* a'e%a9a* 6!e

!e#e% a1e+a" e& %$"'a& 1!%($%a'(e%+$ #e +$#a e'"e*a 7 e%e"a" :"#(#a*, 6!e )a% #e*#e &$


7/25

e$%-'($ 0a*+a &a a1e+a(-% a &a* e"*$%a*, a*a%#$ $" e& #e+e"($"$ #e& 'e#($ a'/(e%+e $ #e &a

('ae% $"$"a+()a.Se% &a %$"'a ISO , e& "(e*$ e*= J e& e1e+$ #e &a (%e"+(#!'/"e *$/"e &$*

$/8e+()$*K. E% e& a'$ e'"e*a"(a& e& "(e*$ *e a*$(a $% &a (%e"+(#!'/"e #e !% "e*!&+a#$, e&!a& !e#e *e" %ea+()$ a& $a*($%a" :"#(#a* 'a+e"(a&e* $ (%'a+e"(a&e*, $ $*(+()$ *( *e $%)(e"+e

e% $$"+!%(#a# #e $/+e%e" a%a%(a*. >I%+e"%a+($%a& O"a%(9a+($% 1$" S+a%#a"#(9a+($%, ?.De (!a& 1$"'a, La* e'"e*a* !e#e% a1"$%+a" "(e*$* "$)e%(e%+e* #e #(1e"e%+e* 5'/(+$* #e

*! a+!a(-%, +a%+$ #e& e%+$"%$ $'$ #e *!* $e"a($%e*3 e"$ +a'/(:% *e $""e% "(e*$* e% &a

+$'a #e #e(*($%e*= J &a e*e%(a #e 0ae" %e$($* e*, "e(*a'e%+e, $""e" "(e*$*, e% $+"a*

a&a/"a*, e& "(e*$ e* !%a e&e(-% "$(a, '5* 6!e !%a ('$*((-% $ !% $/*+5!&$ (%#e*ea/&eK.

>Ce&(*, ?.P$" &$ +a%+$, E& "$e*$ #e a#'(%(*+"a(-% #e "(e*$* ('&(a )a"(a* e+aa*= I#e%+(1(a(-%,

e+aa "e)(a 6!e $%#!e a& A%5&(*(* #e &$* "(e*$* >e*+$* *e a&(1(a% *e% &a "$/a/(&(#a# #e

$!""e%(a 7 e& ('a+$ 6!e !e#e% "$#!(" e% a*$ #e 'a+e"(a&(9a"*e?. Pa"a Ca&(1(a" &$* "(e*$*

*e !*a% e*a&a* #e )a&$"a(-%, #ee%#(e%#$ #e &a* %ee*(#a#e* #e a#a e'"e*a.E% &a e)a&!a(-% #e "(e*$* *e #e+e"'(%a 6!: +a% "a)e* *$% &$* "(e*$* (#e%+(1(a#$* *e%

&$* "(+e"($* #e ae+a/(&(#a#, #e1(%(#$* $" e& %()e& #("e+()$. U%a )e9 e)a&!a#$* &$* "(e*$* *e

#e1(%e% &a* 'e#(#a* a"a +"a+a"&$*= $%+"$& $ 1(%a%(a'(e%+$ #e &a* :"#(#a*. >!(8a%$, ?

L!e$ *e ('&e'e%+a% &a* 'e#(#a* #e +"a+a'(e%+$ #e &$* "(e*$* 7 *e '$%(+$"ea *! e1(a(a. E&

"$e*$ #e '$%(+$"e$, a& (!a& 6!e &a $'!%(a(-% #e &a (%1$"'a(-% "e1e"e%+e a &a* e+aa* #e &a

a#'(%(*+"a(-% #e "(e*$*, e* #e a(-% e"'a%e%+e3 a'/$* e"'(+e% e& 'e8$"a'(e%+$ $%+(%!$

#e& 'a%e8$ #e &$* "(e*$*.De e*+a 'a%e"a, &a (#e%+(1(a(-% #e "(e*$* +(e%e !% a&a%e a'&($ e% &a* $"a%(9a($%e*,

e% e&&a a"+((a% #(1e"e%+e* a+$"e*, !%$* $'$ "e*$%*a/&e* #("e+$* $ "$(e+a"($*K

>I%+e"%a+($%a& O"a%(9a+($% 1$" S+a%#a"#(9a+($%, ? #e &$* "(e*$* 7 $+"$* $'$ e"*$%a&

(%#ee%#(e%+e, #e a$7$ $ e


8/25

E& e"*$%a& (%+e"%$ "e*$%*a/&e #e &a (#e%+(1(a(-% #e "(e*$* e*+"a+:($* !e#e e*+a" e% &a

e"e%(a, e% &a 8!%+a #("e+()a 7 e% &a a&+a #("e(-%3 a"a &$* #e'5* "(e*$* (%+e")(e%e% &$* &2#e"e*

#e &$* "$e*$*, "$7e+$*, *e")(($* $ "$#!+$* 7 6!(e%e* a"+((a% e% e&&$*, $% e& a$7$ #e&

a#'(%(*+"a#$" #e "(e*$*.L$* a!#(+$"e* (%+e"%$* $ e


9/25

E& "(e*$ 1(%a%(e"$ e*+5 e*+"e0a'e%+e "e&a($%a#$ $% e& "(e*$ e$%-'($ 7a 6!e &$* +($*

#e a+()$* 6!e !%a e'"e*a $*ee 7 &$* /(e%e* 7 *e")(($* 6!e $1"ee (%+e")(e%e% #("e+a'e%+e e%

e& *e")(($ #e *! e%#e!#a'(e%+$. De 'a%e"a 6!e, a!%6!e #$* e'"e*a* +e%a% e& '(*'$

$e1((e%+e #e e%#e!#a'(e%+$ 7 e& '(*'$ +a'a4$, %$ +(e%e% $" 6!: +e%e" e& '(*'$ "(e*$

1(%a%(e"$.A0$"a /(e%, &a 'e8$" 'a%e"a #e e)(+a" e& "(e*$ 1(%a%(e"$ e* (%)("+(e%#$ e% $"a%(9a($%e*

6!e a"e9a% #e "(e*$ #e (%*$&)e%(a $ 6!e, e% *! #e1e+$, 6!e :*+e *ea '!7 /a8$, $'$ $"

e8e'&$ e% e& E*+a#$.

C*!r&E& %a('(e%+$ #e& $%+"$& (%+e"%$ e% C$&$'/(a %ae #e*#e e& "$e*$ #e $&$%(9a(-%,

!a%#$ &a $"$%a e*a4$&a ('&a%+$ e% Sa%+$ D$'(%$ e& +"(/!%a& #e &a "ea& a!#(e%(a e% .,

*(% e'/a"$ e% e& *(&$ VI *e (%*+a!"$ e% Sa%+a Fe #e B$$+5 e& +"(/!%a& #e &a "ea& a!#(e%(a

$'$ e%+e #e $%+"$& #e +e""(+$"($*. De*!:* #e &a Ba+a&&a #e B$7a5, C$&$'/(a "e&a%+ea e*

*(*+e'a #e $%+"$&, 7 1!%#a'e%+e &a &e7 "(%(a& #e $%+"$& #e e*+a#$* #e 0a(e%#aK 6!(e%

a*(%a !% "e*$%*a/&e $% &5!*!&a* #e "e*$%*a/(&(#a# #e 'a%e8$. E% .Q *e "ee'&a9a &a

$%+a#!"2a e%e"a& #e 0a(e%#a $" &a #("e(-% e%e"a& #e 0a(e%#a, 6!e #a $'(e%9$ a &a GRAN

COLOMBIA, e%a"a#a #e e


10/25

e*+"!+!"a#$ e& +e'a #e $%+"$& (%+e"%$, $% &a $%*+(+!(-% #e ., *e #e*a""$&&a $% &$*

"(%(($* #e (!aa#, '$"a&(#a#, e1(a(a, e$%$'2a, e&e"(#a#, ('a"(a&(#a# 7 !/&((#a#

>a"+., ?. E% . %ae &a $1((%a #e $%+"$& (%+e"%$ a"a &a* e%+(#a#e* 7 $"a%(*'$* #e

$"#e% %a($%a& #e%+"$ #e& '(%(*+e"($ A#'(%(*+"a+()$, a&(5%#$&$* $'(+: #e $%+"$& (%+e"%$ $'$

0e""a'(e%+a #e "e+"$a&('e%+a(-%. De*#e .Q $% &a "ea(-% #e& *(*+e'a %a($%a& #e $%+"$&

(%+e"%$ /a8$ &a #("e(-% #e& P"e*(#e%+e #e &a Re/&(a #e C$&$'/(a >&e7 Q? *e e*+a/&ee% &a*

$/&(a($%e* #e& S(*+e'a #e $%+"$& (%+e"%$, *e %$'/"a% "e!&a#$"e*, 1a(&(+a#$"e* 7 e)a&!a#$"e*

#e& *(*+e'a. S(% e'/a"$ e* a a"+(" #e& a4$ . #$%#e *e )e% &$* "a%#e* *a&+$* e% !a%+$ a

$"a%(9a(-% a#'(%(*+"a+()a !e* *e a"'$%(9a e& ae& "e!&a#$" #e& Dea"+a'e%+$

A#'(%(*+"a+()$ #e &a 1!%(-% /&(a, *e ('a"+e% %!e)a* #("e+"(e* a"a &a "e*e%+a(-% #e

(%1$"'e* #e $%+"$& (%+e"%$ /!*a%#$ *('&((#a# e% &a "5+(a, *e a#$+a% 'a%!a&e* #e

"$e*$*, 1!%($%e* 7 "$e#('(e%+$*. La $%+"a&$"2a e%e"a& #e &a "e/&(a $'$ e%+e #e

)((&a%(a e0++=a#'(%(*+"a($%+a%(a./&$*$+.$', ?.a- T"ra ("& c*!r&La +e$"2a #e $%+"$& e* !%a #(*(&(%a *(*+e'a+(9a#a, /a*a#a e% &a* 'a+e'5+(a*, a'&(a'e%+e

!+(&(9a#a e% #()e"*$* 5'/(+$* #e &a* (%e%(e"2a* &5*(a*, $'$ &a (%e%(e"2a 'e5%(a, e&:+"(a,

ae"$%5!+(a 7 $+"$*3 e% &a* 6!e e* +(& a"a a%a&(9a" 7 #(*e4a" &a9$* #e $%+"$&, e%e"a&'e%+e

"ea&('e%+a#$*, $% &a 1(%a&(#a# #e "e!&a" &a* a"a+e"2*+(a* #e !a&6!(e" *(*+e'a >X. He&&e"*+e(%,

?. E% e*+a* 5"ea* #e &a (%e%(e"2a, *e $%$e 6!e &a +e$"2a #e $%+"$& "$$"($%a !% e%1$6!e

*(*+e'5+($ a"a #(*e4a" *(*+e'a* #e $%+"$& e% &a9$ e""a#$, 6!e +e%a% $'$ "(%(a&e*

a"a+e"2*+(a* e& *e" e*+a/&e*, e& e)(+a" 1!e"+e* $*(&a($%e*, e& *e" e


11/25

#e*ea#$*, 7 e% "e*$%#e" "5(#a'e%+e a &$* a'/($* #e &a a"a #e +"a/a8$, e*+a/(&(95%#$*e e%

$"+$ +(e'$ a&"e#e#$" #e& )a&$" 1(%a& #e& e*+a#$ e*+a($%a"($. E% &a &(+e"a+!"a e*e(a&(9a#a, *e

!e#e 0a&&a" a/!%#a%+e (%1$"'a(-% #e *! a&(a(-% e% &a* (%e%(e"2a* &5*(a*, e"$ e% 'e%$"

'e#(#a, #e *! a&(a(-% e% *(*+e'a* (%1$"'5+($*, $'$ &$* *e")(#$"e* ;e/, #e $""e$

e&e+"-%($ 7 #e /a*e #e #a+$*. I%((a&'e%+e, e% e& 5"ea #e &$* *(*+e'a* (%1$"'5+($*, *! !*$ *e

e%1$- e% &a* "e#e* #e $'!%(a(-% #e #a+$* a"a $%+"$&a" e& 1&!8$ #e #a+$* >P:"e9, ?.La +e$"2a #e $%+"$& e* !% e%1$6!e *(*+e'5+($ #e a%5&(*(* 7 #(*e4$ #e $%+"$&a#$"e*, 6!e *e

1!%#a'e%+a e% e& !*$ #e &a* 'a+e'5+(a*. U+(&(9a $%e+$* +a&e* $'$ e& #e 1!%(-% #e

+"a%*1e"e%(a, 6!e "e&a($%a &a *a&(#a 7 e%+"a#a #e !% *(*+e'a e% a"+(!&a" a"a e*+!#(a" *!*

"$(e#a#e*. E*+!#(a &a e*+a/(&(#a# #e !% *(*+e'a, 'e#(a%+e &a #e+e"'(%a(-% #e &a $%)e"e%(a

#e &a *e4a& #e &a *a&(#a #e& *(*+e'a !a%#$ &a e%+"a#a +a'/(:% &$ e*. Se a*$(a a& $%e+$ #e

eX. He&&e"*+e(%, ?

/- La $0r!a*c$a ("& c*!r& "* &a' r)a*$+ac$*"'

E% &a* $"a%(9a($%e* e


12/25

$%+"$&, 6!e e* e& "$e*$ 6!e $%*(*+e e% *!e")(*a" &a* a+()(#a#e* a"a a"a%+(9a" 6!e *e

"ea&(e% *e% &$ &a%ea#$ 7 $""e(" !a&6!(e" #e*)(a(-% *(%(1(a+()a. E& $%+"$& e* !%a e+aa

"('$"#(a& e% &a a#'(%(*+"a(-%, !e*, a!%6!e !%a e'"e*a !e%+e $% 'a%21($* &a%e*, !%a

e*+"!+!"a $"a%(9a($%a& a#e!a#a 7 !%a #("e(-% e1((e%+e, e& e8e!+()$ %$ $#"5 )e"(1(a" !5&

e* &a *(+!a(-% "ea& #e &a $"a%(9a(-%, %$ e


13/25

+a'/(:% "$#!+$* 7 *e")(($* a *! 'e#(#a. L$* +(e'$* )e&$e* #e &$* (&$* *$% !%a 'a%e"a #e

$/+e%e" )e%+a8a* $'e+(+()a*. T"a+a" #e (!a&a" +$#$* &$* '$)('(e%+$* #e &a $'e+e%(a !e#e

"e*!&+a" '!7 $*+$*$ 7 $%+"a"$#!e%+e. A"ea" )a&$" a *! "$#!+$ $ *e")(($, #e +a& 'a%e"a

6!e &$* &(e%+e* &$ $'"a"5%, "e1("(:%#$&$ *$/"e &a $1e"+a #e& $%*!'(#$". C$% 1"e!e%(a, e*+e

)a&$" a"ea#$ a#$+a &a 1$"'a #e !%a a&(#a# $" e%('a #e &a 'e#(#a &$"a#a a&(a%#$

"$e#('(e%+$* #e $%+"$&. La +e%#e%(a $%+e'$"5%ea 0a(a &a a#'(%(*+"a(-% a"+((a+()a

+a'/(:% a!'e%+a &a %ee*(#a# #e #e&ea" a!+$"(#a# 7 #e 1$'e%+a" 6!e &$* e'&ea#$* +"a/a8e%

8!%+$* e% e6!($. E*+$ %$ #(*'(%!7e &a "e*$%*a/(&(#a# &+('a #e &a e"e%(a. P$" e& $%+"a"($,

a'/(a &a 2%#$&e #e& "$e*$ #e $%+"$&. P$" +a%+$, e& "$e*$ #e $%+"$& e"'(+e 6!e e& e"e%+e

$%+"$&e e& a)a%e #e &$* e'&ea#$*, *(% e%+$"ee" *! "ea+()(#a# $ a"+((a(-% e% e& +"a/a8$.

E% $%&!*(-% e& $%+"$& e* !%a 1!%(-% $ 0e""a'(e%+a '!7 ('$"+a%+e e% !%a $"a%(9a(-% !e*

a7!#a a *! "e('(e%+$ 7 #e*a""$&&$, 7 #e !%a 'a%e"a e1(a9 7 e1((e%+e 1a(&(+a e& &$"$ #e &$*

$/8e+()$*, e* e& )2%!&$ 1(%a& e% &a* 1!%($%e* #e e"e%(a, e* &a %(a 1$"'a #e *a/e" *( &$*

$/8e+()$* *e e*+5% !'&(e%#$ 7 *( %$, &a* "a9$%e* $" &a* 6!e %$ *e e*+5% &$"a%#$.

Ca(r (" 0a*( $*!")ra& !a/&"r (" c*!r& Ba&a*c" 'cr" Car(

E& +:"'(%$ !+(&(9a#$ $"((%a&'e%+e $" &$* D"*. a&a% 7 N$"+$% 1!e Ba&a%e# S$"ea"#,

!7a +"a#!(-% a& e*a4$& 1!e !a#"$ #e Ma%#$ I%+e"a&. N$ $/*+a%+e, *( /(e% e& C&!/ Ta/&e"$ #e

C$'a%#$ !+(&(9a $+"a +e"'(%$&$2a, e% "ea&(#a# *e "e1(e"e a &a '(*'a 0e""a'(e%+a #e*a""$&&a#a e%

E*+a#$* U%(#$*, 6!e 0a +e%(#$ #(*+(%+a* +"a#!($%e*. E& D". Ba&&): &$ #e*(%a +a/&e"$ #e C$%+"$&

7 &$ "e*e%+a $'$ !%a a#a+a(-% #e& CMI, e"$ a"a e$%$'2a* e'e"e%+e*, *e /a*a e% &a*

!a+"$ e"*e+()a* #e &$* D"*. a&a% 7 N$"+$%, e"$ a"ea a#e'5* (%#(a#$"e* %$ e*+"a+:($*.

T$#a* e*+a* #e%$'(%a($%e* +(e%e% *! $"(e% e% e& '$#e&$ "$)e%(e%+e #e &a $""(e%+e

%$"+ea'e"(a%a >D"*. a&a% 7 N$"+$%?.>Ma"+a [ R!/(%$, ?


14/25

De e*+a 'a%e"a, &a #(1e"e%(a 1!%#a'e%+a& "e*(#e e% &a $'a"a(-% $% &a $""(e%+e 1"a%e*a

6!e #(*e4- e& Ta/&ea! #e B$"#K, 7a 6!e &$* (%#(a#$"e* %$ *e4a&a/a% &a "e&a(-% a!*a\e1e+$ 7

+a'$$ $%+e'&a/a &a 'e#((-% #e a+()$* (%+a%(/&e*, $'$ &$* Re!"*$* H!'a%$*, &a

aa(+a(-% 7 1$"'a(-% #e& e"*$%a& 7 &a ('&e'e%+a(-% #e %!e)$* "$e*$* 7 *e")(($*

>Pe"*e+()a A"e%#(9a8e 7 C"e('(e%+$?. >Ma"+a [ R!/(%$, ?E& CMI *e $"a%(9a e% +$"%$ a !a+"$ e"*e+()a*= &a 1(%a%(e"a &a #e& &(e%+e &a (%+e"%a &a #e a"e%#(9a8e 7 "e('(e%+$ >Ma"+a [ R!/(%$, ?

E*+a* !a+"$ e"*e+()a* %$* $%#!("5% a !% '$#e&$ #e %e$($ a"a &a e'"e*a, 6!e *e"5

"$($ 7 #(*+(%+$ a& #e &a $'e+e%(a 7 6!e, a *! )e9, #ee%#e #e& *e+$" a& 6!e e"+e%e9a &a

e%+(#a#, #e& e%+$"%$ e% e& 6!e #e*a""$&&e *!* a+()(#a#e*, #e &a $*((-% 6!e $*+e%+e e% e& 'e"a#$

7 #e &a "$(a e*+"a+e(a 6!e e"*(a &a $"a%(9a(-%. >P$'e!, ?Se !+(&(9a e& e%1$6!e #e 'e#((-% #e& CMI a"a &&e)a" a a/$ "$e*$* #e e*+(-% #e(*()$*,

+e%(e%#$ e% !e%+a e& &$"$ #e &$* *(!(e%+e* $/8e+()$*=a? A&a"a" 7 +"a#!(" $ +"a%*1$"'a" &a )(*(-% 7 &a e*+"a+e(a. /? C$'!%(a" 7 )(%!&a" &$* $/8e+()$* e (%#(a#$"e* e*+"a+:($*.

? P&a%(1(a", e*+a/&ee" $/8e+()$* 7 a&(%ea" &a* (%((a+()a* e*+"a+:(a*.#? A!'e%+a" e& 1ee#/a] 7 1$"'a(-% e*+"a+:(a >Ma"+a [ R!/(%$, ?.

Se !e#e "e*!'(" &a* )e%+a8a* 6!e *!$%e &a (%+"$#!(-% #e !% CMI e% &a* *(!(e%+e*

>a&a% 7 N$"+$%, ?=. A&a"a%, +"a#!e% 7 +"a%*1$"'a% &a )(*(-% 7 &a e*+"a+e(a #e &a $"a%(9a(-%.. C$'!%(a% 7 )(%!&a% &$* $/8e+()$* $% &$* (%#(a#$"e* e*+"a+:($*.. P&a%(1(a% &$* $/8e+()$* 7 a&(%ea% &a* (%((a+()a* e*+"a+:(a*.. Fa(&(+a% &a 'e8$"a $%+(%!a 7 &a 1$"'a(-% e*+"a+:(a >P$'e!, ?.

Nae e% e% e& NOLAN NORTON INSTITUTE, USA. S!* a!+$"e* *$% &$* "$1e*$"e*

R$/e"+ a&a% 7 Da)(# N$"+$%. Se !/&(a e% 7 e* a#$+a#$ $% :


15/25

De (!a& 1$"'a &$* "ea#$"e* #e& CMI, a&a% 7 N$"+$%, $'e%9a"$% *!* e*+!#($* *$/"e e&

+e'a e% &$* a4$* Q, 7 &$ !/&(a"$% e% *! a"+2!&$= ^E& CMI ^ #e Ha")a"# B!**(e%* Re)(e;

>?, #$%#e #e1(%e% e& CMI $'$= U% $%8!%+$ #e (%#(a#$"e* 6!e "$$"($%a% a &a a&+a

#("e(-% !%a )(*(-% $'"e%*()a #e& %e$($K. C$% e& +(e'$, 7 e% &a 'e#(#a 6!e e& CMI *e

('$%e e% '5* $"a%(9a($%e*, *e 0a $%)e"+(#$ e% !% *(*+e'a #e e*+(-% (%+e"a& a"+(!&a#$ $%

&a &a%(1(a(-% e*+"a+:(a >N$!e("a, L-e9, Me#(%a, [ He"%5%#e9, ?.a&a% 7 N$"+$% >, , , ? a1("'a% 6!e e& CMI= "$$"($%a a &$* #("e+()$*

&$* (%*+"!'e%+$* %ee*a"($* a"a %a)ea" 0a(a e& :a&a% 7 N$"+$%, 3 !e*a#a, ? 7 *!* "e&a($%e* a!*a\

e1e+$. Re*!&+a ('$"+a%+e $%(&(a" &$* $/8e+()$* 6!e *e "e+e%#e% a&a%9a" 7 6!e,

)e"#a#e"a'e%+e, e*+:% e% *(%+$%2a $% &a e*+"a+e(a. E& 'aa e*+"a+:($ '!e*+"a &a 1$"'a e% 6!e

&a e*+"a+e(a )(%!&a &$* a+()$* (%+a%(/&e* $% &$* "$e*$* #e "ea(-% #e )a&$" >a&a% 7

N$"+$%, ? >N$!e("a e+ a&., ?.


16/25

H$7 #2a *e "e$%$e% #()e"*a* 'e+$#$&$2a* a"a e& #(*e4$ e ('&e'e%+a(-% #e& CMI, e%+"e

e&&a*= a&a% 7 N$"+$% >?, A'a+ 7 D$;#* >Q?, L-e9 >Q?, O&)e e+ a&. >?, B(a*a

>?, L-e9 >?, N$!e("a R()e"a >?, Paa&e?,

Ma+(&&a 7 C0a&'e+a >?, A"'a#a T"a/a* e+ a&. >Q?, S$&e" >?. >N$!e("a e+ a&., ?P$" $+"$ &a#$, e& !*$ 6!e *e &e !e#e #a" a !% C!a#"$ #e Ma%#$ I%+e"a& e* +a% #()e"*$ 6!e

*e !e#e $%+e'&a" a!+$e)a&!a($%e* #e& e"*$%a& >Ma"+2%e9 Q?, 0a*+a &a #e1(%((-% #e

$%e+$* %e+a'e%+e $"a%(9a($%a&e* $'$ *$%3 &a '(*(-%, &a $&2+(a #e a&(#a#3 &a% #e

$'!%(a(-%, ('ae% $"$"a+()a, a($%e* #e 1$"'a(-%, a+5&$$ #e *e")(($*3 &a $%1e(-%

#e !%a a"+e"a #e &(e%+e* 7 &a "ea&(9a(-% #e a($%e* a"a $%$e" 'e8$" *!* $(%($%e* 7

"e1e"e%(a*, a*2 $'$ a"a e"*$%a&(9a" &a "e*e%+a(-% #e &a $1e"+a #e *e")(($* a"a &$* &(e%+e*

'5* ('$"+a%+e* >Pa!&a, ?.E& CMI $ Ta/&e"$ #e C$'a%#$ $ #e Ge*+(-% e* !% '$#e&$ 6!e e"'(+e e"e%(a" &a

('&e'e%+a(-% #e !% P&a% E*+"a+:($ ! O/8e+()$* 7 +"a*&a#a"&$* a &a a(-%. E* !% '$#e&$ #e

(%1$"'a(-% 6!e e"'(+e 6!e &a $"a%(9a(-% *e e%!e%+"e (%1$"'a#a #2a a #2a 7 e% +(e'$ "ea&,

ae"a #e& a)a%e e% e& &$"$ #e &a* 'e+a* "e1(8a#a*. >Ma"+a [ R!/(%$, ?. Ta'/(:% *e 0a

"$!e*+$ e% &a &(+e"a+!"a 7 *e 0a !+(&(9a#$ a'&(a'e%+e e% &a "5+(a #e e*+(-% $'$ !%

(%*+"!'e%+$ +(& a"a a7!#a" a &a ('&e'e%+a(-% e1e+()a #e &a e*+"a+e(a #e !%a $"a%(9a(-%.

>V(&&a&/2, ?D()e"*$* e*+!#($* e1e+!a#$* e% E!"$a 7 N$"+ea':"(a *e4a&a% 6!e e%+"e e& 7 e& Y #e

&a* $"a%(9a($%e* #e +a'a4$ 'e#(a%$ 7 "a%#e 0a% "e)(*a#$ #e 'a%e"a *(%(1(a+()a *!*

*(*+e'a* #e 'e#((-% #e "e*!&+a#$* e% e*+$* &+('$* a4$*. U%$ #e &$* '$#e&$* '5* eV(&&a&/2 e+ a&.,

?.E1e+()a'e%+e, e& "$-*(+$ #e& CMI, +a& $'$ *e "$!*$ (%((a&'e%+e, e"a a/$"#a"

"$/&e'a* "e&a+()$* a &a 'e#((-% #e& #e*e'e4$ #e &a* $"a%(9a($%e*. Ta& $'$ "e*a&+a% &$*


17/25

a!+$"e* 6!e #e*a""$&&a"$% e& CMI, a&a% 7 N$"+$%, &$* *(*+e'a* +"a#(($%a&e* #e 'e#((-% #e

"e*!&+a#$* "e*e%+e* e% !%a "a% 'a7$"2a #e &a* $"a%(9a($%e* 0a/2a% )e%(#$ 0a(e%#$ 0(%a(:

_, #e 1$"'a eV(&&a&/2 e+ a&., ?.L$* "e*!&+a#$* 1(%a%(e"$* e% eV(&&a&/2 e+ a&., ?.P$" +$#$ e&&$, &a* "('e"a* e%e"a($%e* #e& CMI *e "$!*(e"$% a/"(" %!e)a* )2a* a &$*

*(*+e'a* #e 'e#((-% $" 'e#($ #e !%a $'/(%a(-% e*+"!+!"a#a #e ':+"(a* 1(%a%(e"a* 7

':+"(a* %$ 1(%a%(e"a* $% ('&(a($%e* e*+"a+:(a*. E. e8., +a/&ea!


18/25

#e 'a%#$, e%+"e $+"$*.?. E% e*+e *e%+(#$, $#"2a a"!'e%+a"*e 6!e &a* "('e"a* e%e"a($%e* #e&

CMI %$ a$"+a/a% e% *2 '(*'a* !%a %$)e#a# "e)$&!($%a"(a. N$ $/*+a%+e, 0a7 6!e "e$%$e" 6!e,

e*e a *!* (%+e%($%e* (%((a&e*, &a 'a7$"2a #e e*$* a%+ee#e%+e* %$ 0a/2a% $%*e!(#$ *!*

"$-*(+$*= e% &a "5+(a, 0a/2a% aa/a#$ (%&(%5%#$*e a 1a)$" #e (%&!(" (%#(a#$"e* "e&a+()$* a

!%a %(a #('e%*(-%. E% &$* !a#"$* #e 'a%#$ +"a#(($%a&e* #e '!0a* $"a%(9a($%e*, &a

+e%#e%(a 1!e e% &a &2%ea #e $%e%+"a"*e e% (%#(a#$"e* e


19/25

Pa"a &a e8e!(-% #e &a (%)e*+(a(-% #e #(*e4a" !% '$#e&$ #e +a/&e"$ #e $%+"$& a"a

e)a&!a(-% #e "(e*$* e% !%a a!#(+$"2a 1(%a%(e"a, a +"a):* #e !%a 0e""a'(e%+a e*e(a&(9a#a #e

a%5&(*(* #e #a+$* e% *$1+;a"e &(/"e. Se +(e%e e% !e%+a* &a* *(!(e%+e* #(*$*(($%e* &ea&e*

e"+(%e%+e* 7 e% &a* !a&e* *e *!*+e%+a &a (%)e*+(a(-%.

De a!e"#$ a &a C$%*+(+!(-% P$&2+(a #e C$&$'/(a #e , La !a& e*+a/&ee &$ *(!(e%+e=

Ar!c& 25, e*+a/&ee 6!e= ^E& $%+"$& 1(*a& e* !%a 1!%(-% /&(a 6!e e8e"e"5 &a

C$%+"a&$"2a Ge%e"a& #e &a Re/&(a, &a !a& )((&a &a e*+(-% 1(*a& #e &a a#'(%(*+"a(-% 7 #e &$*

a"+(!&a"e* $ e%+(#a#e* 6!e 'a%e8a% 1$%#$* $ /(e%e* #e &a Na(-%^.

Ar!c& 254. La )((&a%(a #e &a e*+(-% 1(*a& #e &a C$%+"a&$"2a Ge%e"a& #e &a Re/&(a *e

e8e"e"5 $" !% a!#(+$" e&e(#$ a"a e"2$#$* #e #$* a4$* $" e& C$%*e8$ #e E*+a#$, #e +e"%a

e%)(a#a $" &a C$"+e S!"e'a #e X!*+((a. La &e7 #e+e"'(%a"5 &a 'a%e"a #e e8e"e" #(0a)((&a%(a a %()e& #ea"+a'e%+a&, #(*+"(+a& 7 '!%((a&.

De e*+a 'a%e"a, &a %$"'a '5* ('$"+a%+e e* e& #e"e+$ #e , $" !a%+$ e*+a %$"'a

"e!&a &$* "(%(($* 6!e #e/e $/*e")a" &a $%+a/(&(#a#. La $%+a/(&(#a# a"a 6!e +e%a )a&(#e9

$'$ "!e/a 7 a"a 6!e !'&a $% *!* $/8e+()$*, #e/e a8!*+a"*e a &$ #(*!e*+$ $" e& #e"e+$

#e .

P$" $+"$ &a#$, &a Le7 #e #((e'/"e #e P$" 'e#($ #e& !a& *e a#(($%a &a &e7

#e , "e&a'e%+a"(a #e &a "$1e*(-% #e $%+a#$" /&($ 7 *e #(+a% $+"a* #(*$*(($%e*K=

"$1e*($%a& e% e& 6!e "eae &a "e*$%*a/(&(#a# #e &&e)a" &a $%+a/(&(#a# e% #e/(#a 1$"'a, e*+$ e*

6!e #e/e a*e!"a"*e 6!e &a $%+a/(&(#a# !'&a $% +$#a* &a* %$"'a* 6!e &a "e&a'e%+a%.

E% C$&$'/(a &a* N$"'a* #e A!#(+$"2a #e Ge%e"a& Ae+a(-% >NAGA? 1!e"$% e&e)a#a* a

a+e$"2a #e N$"'a* Lea&e* $" e& a"+2!&$ *:+('$ #e &a &e7 #e e& !a& "e9a=

De &a* %$"'a* #e a!#(+$"2a e%e"a&'e%+e ae+a#a*= *e "e&a($%a% $% &a* !a&(#a#e*

"$1e*($%a&e* #e& C$%+a#$" P/&($, $% e& e'&e$ #e *! /!e% 8!(($ e% &a e8e!(-% #e *! eC!e&&a", ?.

E% $+"a* a&a/"a*, a!%6!e &a Le7 %$ &a%+ea !%a #e1(%((-% "$(a'e%+e #(0a, *e !e#e

a1("'a" 6!e &a* N$"'a* #e A!#(+$"2a #e Ge%e"a& Ae+a(-% >NAGA? *e $%*(#e"a% $'$ e&


20/25

$%8!%+$ #e !a&(#a#e* e"*$%a&e* 7 "e6!(*(+$* "$1e*($%a&e* 6!e #e/e $*ee" e& C$%+a#$" P/&($

7 +$#$* a6!e&&$* "$e#('(e%+$* +:%($* 6!e #e/e $/*e")a" a& "ea&(9a" *! +"a/a8$ #e A!#(+$"2a 7

a& e'(+(" *! #(+a'e% $ (%1$"'e, a"a /"(%#a"&e* 7 a"a%+(9a"&e a &$* !*!a"($* #e& '(*'$ !% +"a/a8$

#e a&(#a#. >C!e&&a", ?.

S$% %$"'a* #e A!#(+$"2a +$#a* a6!e&&a* 'e#(#a* e*+a/&e(#a* $" &a "$1e*(-% 7 $" &a Le7,

6!e 1(8a% &a a&(#a#, &a 'a%e"a $'$ *e #e/e% e8e!+a" &$* "$e#('(e%+$* 7 &$* $/8e+()$* 6!e *e

#e/e% a&a%9a" e% e& eC!e&&a", ?.

Se% &a Le7 N$. #e& 8!&($ , P$" &a !a& *e "e!&a% &$* "(%(($* 7 %$"'a* #e

$%+a/(&(#a# e (%1$"'a(-% 1(%a%(e"a 7 #e a*e!"a'(e%+$ #e (%1$"'a(-% ae+a#$* e%C$&$'/(a, *e *e4a&a% &a* a!+$"(#a#e* $'e+e%+e*, e& "$e#('(e%+$ a"a *! eNIAS?. La aa"((-% #e &a* N$"'a* I%+e"%a($%a&e*

#e A!#(+$"(a >NIA*? eIFAC?, 7 &a*

a+!a&(9a($%e* 6!e "ea&(9a *! C$'(+: I%+e"%a($%a& #e P"5+(a* #e A!#(+$"(a a%!a&'e%+e,

#e%$+a% &a "e*e%(a #e !%a )$&!%+a# (%+e"%a($%a& $"(e%+a#a a& #e*a""$&&$ *$*+e%(#$ #e &a

"$1e*(-% $%+a/&e, a 1(% #e e"'(+("&e #(*$%e" #e e&e'e%+$* +:%($* !%(1$"'e* 7 %ee*a"($*

a"a /"(%#a" *e")(($* #e a&+a a&(#a# a"a e& (%+e":* /&($.

La* N$"'a* I%+e"%a($%a&e* #e A!#(+$"2a #e/e% *e" a&(a#a*, e% 1$"'a $/&(a+$"(a, e% &a

a!#(+$"2a #e e*+a#$* 1(%a%(e"$* 7 #e/e% a&(a"*e +a'/(:%, $% &a a#a+a(-% %ee*a"(a, a &a

a!#(+$"2a #e $+"a (%1$"'a(-% 7 #e *e")(($* "e&a($%a#$*. E% ("!%*+a%(a* e


21/25

a!#(+$" !e#e 8!9a" %ee*a"($ aa"+a"*e #e !%a NIA a"a &$"a" e% 1$"'a '5* e1e+()a e& $/8e+()$

#e !%a a!#(+$"2a. C!a%#$ +a& *(+!a(-% *!"e, e& a!#(+$" #e/e"5 e*+a" "ea"a#$ a"a 8!*+(1(a" &a

#e*)(a(-%. >Re*+"e$, ?.

MARCO CONCEPTUAL

A!#(+$"(a= U% "$e*$ *(*+e'5+($ a"a $/+e%e" 7 e)a&!a" #e 'a%e"a $/8e+()a, &a* e)(#e%(a*

"e&a($%a#a* $% (%1$"'e* *$/"e a+()(#a#e* e$%-'(a* 7 $+"a* *(+!a($%e* 6!e +(e%e% !%a

"e&a(-% #("e+a $% &a* a+()(#a#e* 6!e *e #e*a""$&&a% e% !%a e%+(#a# /&(a $ "()a#a. E& 1(% #e&

"$e*$ $%*(*+e e% #e+e"'(%a" e& "a#$ #e "e(*(-% #e& $%+e%(#$ (%1$"'a+()$ $% &a* e)(#e%(a*

6!e &e #(e"$% $"(e%, a*2 $'$ #e+e"'(%a" *( #(0$* (%1$"'e* *e 0a% e&a/$"a#$ $/*e")a%#$

"(%(($* e*+a/&e(#$* a"a e& a*$. >Sa%0e9, ?.A!#(+$"2a F(%a%(e"a= E* !% "$e*$ !7$ "e*!&+a#$ 1(%a& e* &a e'(*(-% #e !% (%1$"'e, e% e&

6!e e& a!#(+$" #a a $%$e" *! $(%(-% *$/"e &a *(+!a(-% 1(%a%(e"a #e &a e'"e*a, e*+e "$e*$

*$&$ e* $*(/&e &&e)a"&$ a a/$ a +"a):* #e !% e&e'e%+$ &&a'a#$ e)(#e%(a #e a!#(+$"(a, 7a 6!e e&

a!#(+$" 0ae *! +"a/a8$ $*+e"($" a &a* $e"a($%e* #e &a e'"e*a. >Ma"(%, ?.

A+()(#a#e* #e C$%+"$&. La* a+()(#a#e* #e $%+"$& *$% &a* $&2+(a* 7 &$* "$e#('(e%+$* 6!e

$%+"(/!7e% a "$)ee" e"+e9a #e 6!e &$* &(%ea'(e%+$* #e &a e"e%(a *e &&e)e% a a/$. E*+a*

$%+"(/!7e% a "$)ee" #e 6!e *e +$'e% 'e#(#a* #e a(-% %ee*a"(a* 6!e e%1$6!e% &$* "(e*$*

"e&a($%a#$* $% e& &$"$ #e &$* $/8e+()$* #e &a e%+(#a#. La* a+()(#a#e* #e $%+"$& $!""e% a

+"a):* #e +$#a &a e%+(#a#, e% +$#$* &$* %()e&e* 7 e% +$#a* &a* 1!%($%e*. E*+a* (%&!7e% !%a a'a

#e a+()(#a#e* +a% #()e"*a* $'$ a"$/a($%e*, a!+$"(9a($%e*, )e"(1(a($%e*, $%(&(a($%e*,

"e)(*($%e* #e& #e*e'e4$ #e &a* $e"a($%e*, *e!"(#a# #e &$* a+()$* 7 *e"ea(-% #e &a*

$/&(a($%e*. >$%+a/&e, ?

E& $%+"$& (%+e"%$= e* !% "$e*$, &&e)a#$ a a/$ $" &a 8!%+a #("e+()a, &a e"e%(a 7 $+"$

e"*$%a& #e !%a e%+(#a#, #(*e4a#$ a"a "$)ee" !%a e"+e9a $% "e*e+$ a& &$"$ #e $/8e+()$* e%

!%a $ '5* #e &a* *(!(e%+e* a+e$"2a*= . La e1e+()(#a# 7 &a e1((e%(a #e &a* $e"a($%e*3 &a

$%1(a/(&(#a# #e &a (%1$"'a(-% 1(%a%(e"a 7 e& !'&('(e%+$ #e &a* &e7e* 7 "e!&a($%e*

a&(a/&e*. >$%+a/&e, ?.


22/25

S$1+;a"e B5*($= E* 1!%#a'e%+a& a"a e& a!#(+$" $%$e" &$* "$#!+$* #e *$1+;a"e /5*($

6!e 0a% *(#$ 1a+!"a#$* aa"+e #e &a "$(a $'!+a#$"a. E*+$, $" "a9$%e* e$%-'(a* 7 $"

"a9$%e* #e $'"$/a(-% #e 6!e &a $'!+a#$"a $#"2a 1!%($%a" *(% e& "$#!+$ a#6!("(#$ $"

e& &(e%+e. E% !a%+$ a& *$1+;a"e #e*a""$&&a#$ $" e& e"*$%a& (%1$"'5+($ #e &a e'"e*a, e& a!#(+$"

#e/e )e"(1(a" 6!e e*+e %$ a"e#a %( $%#(($%a a& S(*+e'a I!a&'e%+e, #e/e $%*(#e"a" e&

e*1!e"9$ e% +:"'(%$* #e $*+e*, $" *( 0!/(e"a a&+e"%a+()a* '5* e$%-'(a*.

Me+$#$&$2a

T($ #e (%)e*+(a(-%


23/25

Fa'"' 1: ac!$6$(a("' $*(a)ar "* &a' r"6$'!a' /a'"' (" (a!' '/r" !a/&"r' (" c*!r&

Pa"a &&e)a" a a/$ e*+a (%)e*+(a(-% e* +($ #$!'e%+a& 7 1$"'a+()a *e 0ae !%a "e)(*(-%

/(/&($"51(a a"a (#e%+(1(a" &a %$"'a+()(#a# e


24/25

*(#$ $/8e+$ #e a!#(+$"(a 7 e*+$ %$* a7!#a a e%e"a" !% "e$"+e e% &a e8e!(-% 7a *ea

$*(+()a $ ae"+a#$ +"a%*1$"'5%#$&a* e% "e*!&+a#$* 6!e !e#e *e" $%#e"a#a* $" 'e#($

#e (%#(a#$"e*, *e% &a* %ee*(#a#e* #e& e8e"(($ '(*'$ #e &a a!#(+$"2a.

BibliografíaActualice. (15 de agosto de 2013). actualice.com. Obtenido de

http:actualicese.co!nor!ati"idad200#0$13le%&131'&de&13&0$&200#

contable . g. (30 de abril de 2012). El Control Interno en el proceso de auditoría. Obtenido de http:***.tuguiacontable.co!20120'el&control&interno&en&el&proceso&de.ht!l


25/25

+uellar !. ,. (200#). Norma internacionales de auditoria. Obtenido dehttps:docs.google.co!docu!entd1'd-"/orBghnOO4,6%br0n7O'n##8OB"9Aeditpli;1

arin +. . 4. (2010). Consultorio contable. Obtenido dehttp:***.ea=t.edu.coescuelasad!inistracionconsultorio&contable-ocu!ents?ota@20de@20+lase@2023@20?O4A/@20?4?A+O?A8/@20-@20A-O4A@20(?A/).pdf

/anche ,. A. (10 de 0$ de 2005). Gestiopolis. Obtenido dehttp:***.gestiopolis.co!de=nicion&generica&auditoria&etapas

Documents

Tesis Guillermo