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La Modelación Y Los Modelos Teóricos En La Ciencia. Una Concreción En La Auditoria Interna Con Enfoque De Riesgo

Author

Listed:
  • Armando M. Boullosa Torrecilla
  • Juan Carlos Lage Jiménez
  • Epifania Ederlys Hernández Menéndez

Abstract

Se caracteriza a la modelación como método teórico de la ciencia y su resultado el modelo con los fundamentos y exigencias que requiere este proceso cognoscitivo, generalmente complejo, lo cual se concreta en un modelo sistémico de auditoría interna con enfoque de riesgo el cual ha permitido obtener una mejor eficiencia y eficacia en la administración de las entidades donde se aplica.

Suggested Citation

  • Armando M. Boullosa Torrecilla & Juan Carlos Lage Jiménez & Epifania Ederlys Hernández Menéndez, 2009. "La Modelación Y Los Modelos Teóricos En La Ciencia. Una Concreción En La Auditoria Interna Con Enfoque De Riesgo," Contribuciones a la Economía, Servicios Académicos Intercontinentales SL, issue 2009-07, July.
    • Handle: RePEc:erv:contri:y:2009:i:2009-07:10
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