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Auditoría interna y deficiencias de la información financiera en el sector bancario español

Author

Listed:
  • Gras-Gil, Ester
  • Marín-Hernández, Salvador
  • García-Pérez de Lema, Domingo

Abstract

La auditoría interna (AI) ha cobrado un papel trascendental en la regulación sobre el gobierno corporativo. En este sentido, se le otorga un papel fundamental en la calidad de la información financiera como supervisora de la fiabilidad de la misma. El presente trabajo analiza si la estructura y las características de la AI afectan a las deficiencias de la información contable. Para ello hemos analizado los departamentos de AI de las entidades financieras españolas, utilizando una muestra de 47 entidades, para el periodo 2006-2010. Nuestros resultados muestran que existen unas características de la AI que contribuyen a que la entidad presente menos deficiencias de la información financiera: la formación de los auditores internos y la independencia de la AI.

Suggested Citation

  • Gras-Gil, Ester & Marín-Hernández, Salvador & García-Pérez de Lema, Domingo, 2015. "Auditoría interna y deficiencias de la información financiera en el sector bancario español," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 18(2), pages 174-181.
    • Handle: RePEc:eee:spacre:v:18:y:2015:i:2:p:174-181
    DOI: 10.1016/j.rcsar.2014.06.004
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    References listed on IDEAS

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    More about this item

    Keywords

    Auditoría interna; Banca; Gobierno corporativo; Calidad de la información financiera; Internal audit; Bank; Corporate governance; Financial reporting quality;
    All these keywords.

    JEL classification:

    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing
    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing

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