Riesgo de Auditoría (NIA 315)

Mere som dette

Elementos del control

af Luz Amparo

FUNDAMENTOS TÉCNICOS DEL BALONCESTO

af Joubert Gómez

Características de la Alfabetización Informacional

af Victoria Gutiérrez

Modelo Pedagógico Ecléctico

af Sergio Reyes Ramos

Auditoría

La Auditoría es muy importante el mundo empresarial y en la sociedad en general, por cuanto implica el control de los recursos de los cuales se dispone.

Riesgo de Auditoría (NIA 315)

Who is your character?


Type in the name of the character you are going to analyze.

Topic principal

Significa el riesgo que el auditor pueda emitir un dictamen inapropiado cuando la información financiera, administrativa, operacional o gestión esta redactada de forma inadecuada.

Indirect characterization

Indirect characterization

The writer can also reveal his character's personality by presenting the character's thoughts, words, actions, and also the way other characters relate to them.

Effects on others

How do other characters react in your character's presence?

Type in a relevant quote.
Example: 'Anna is my best friend and the kindest person I have ever met. There is nothing I wouldn't do for her. At times, I feel I love her more than my own sister.'

Looks

What is the character's appearance?

How are their clothes? Is he/she elegant?  Type in a quote that reveals the character's looks.

Example: 'You must think I am insane spending so much on this, but it's a gorgeous dress. I think it's the best silk I have ever seen. And the color...Is it pink or magenta? I can never tell. I'll wear it with my pearls and diamonds necklace.'

Actions

What does the character do?
Type in a quote.

Example: 'I'm sorry Miss Klein, but this seat is taken! said Willie, as he pushed the old lady aside, crushing her dandelions.'

Thoughts

What are the character's private thoughts?

Type in a quote that reflects the character's way of thinking.

Example: 'I was looking at all those expensive gifts, but all I could think of was that poor old man I talked in the afternoon. When was the last time he had a decent meal? If I sold all my fancy clothes, how many loaves of bread and cans of milk could I buy him?'

Speech

Example from text

What does your character say?

Type in a quote that shows the way the character's speech reflects their personality.

Example: 'You're an obnoxious little shaver, aren't you? Go clean those filthy hands at once! shouted Mrs. Greyjoy.'

Sistema de control interno

Es el proceso diseñado y aplicado por los encargados de la administración u otro personal para brinda mayor seguridad en el alcance o cumplimiento de los objetivos de la empresa.

Elementos del S.C.I

El sistema de información incluyendo los proceso del negocio relacionado y relevantes a la información financiera

Monitoreo de controles

Actividades de control

Evaluación del riesgo

Ambiente de control

Evaluación de riesgo

Direct characterization refers to the process by which the writer tells the audience about the personality and looks of its character.

Debe diseñar procedimientos que pongan a prueba los controles de la empresa para obtener un mejor desempeño d la misma.

El profesional debe evaluar los controles que la empresa ha implementado para la reducción de riesgos.

Asimismo, debe evaluar los errores y fraudes encontrados.

El auditor tiene la tarea de identificar los riesgos.

What does the writer tell you about the character's personality and looks?

Add several quotes that support the direct characterization of your character. Look for descriptive adjectives, phrases or epithets.

Example: The little girl was wearing a burgundy silk dress, with black stockings. Her hair was like fire but tamed in a pony tale. Although young, she had such mature presence.'

El enfoque basado-en-riesgos

Basada en Normas Internacionales de Auditoría que describe los procedimientos a desarrollar y dar cumplimiento, el auditor debe planificar y ejecutar su encargo aplicando su escepticismo profesional al evaluar los estados financieros de una entidad y aprobar los procesos que se ejecutan para la recaudación y preparación de información para la elaboración de estados financieros.

What is the name and genre of the literary work in which the character appears?

Examples:
- Novel: The Great Gatsby by F. Scott Fitzgerald
- Poem: The Raven by Edgar Allan Poe
- Drama: Macbeth by William Shakespeare