IDEAS home Printed from https://ideas.repec.org/a/col/000129/011395.html
   My bibliography  Save this article

Auditoría a la etapa de planificación y diseno del proceso de compensación

Author

Listed:
  • Viviana Calderón Calderón
  • Jorge Sánchez Henríquez

Abstract

El objetivo de este artículo es desarrollar una propuesta de auditoría focalizada en la etapa de planificación y diseno que apoye la gestión de las compensaciones en una organización de ámbito tanto público como privado. La metodología utilizada para el programa de auditoría ha sido tomar como base el enfoque clásico de la auditoría financiera, que consta de 3 elementos clave: atributos, riesgos y procedimientos, además de una nutrida revisión bibliográfica, seguida de la flujogramación de la etapa. Los resultados de la investigación han sido incluidos en un programa de auditoría que consta de una serie de procedimientos para auditar el proceso de compensación.

Suggested Citation

  • Viviana Calderón Calderón & Jorge Sánchez Henríquez, 2013. "Auditoría a la etapa de planificación y diseno del proceso de compensación," Estudios Gerenciales, Universidad Icesi, June.
    • Handle: RePEc:col:000129:011395
    as

    Download full text from publisher

    File URL: http://www.icesi.edu.co/revistas/index.php/estudios_gerenciales/article/view/1636
    Download Restriction: no
    ---><---

    More about this item

    Keywords

    Recursos humanos Auditoría Compensaciones;

    JEL classification:

    • M12 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Personnel Management; Executives; Executive Compensation
    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing
    • M52 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Personnel Economics - - - Compensation and Compensation Methods and Their Effects

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:col:000129:011395. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Coordinador ICESI (email available below). General contact details of provider: https://edirc.repec.org/data/fciceco.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.