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Detección de las debilidades de un Sistema de Control Interno en Auditoría. Algorítmos matemáticos


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    (Departamento de Estadística y Matemática Aplicada)


    (Departamento Economía Aplicada)


    (Departamento de Dirección y Gestión de Empresas. Universidad de Almería)


Este artículo presenta un método de detección y evaluación de las debilidades de un sistema de control interno. Para ello, se establece una relación entre dicho sistema, los diagramas de flujo especificados en las diferentes normativas y la teoría de grafos, que nos va a permitir, usando la teoría de fiabilidad, determinar a partir de las fiabilidades individuales de los distintos procedimientos que componen el sistema, cuáles son estas debilidades, de qué tipo de debilidad se trata y posibles soluciones aplicables. Todo ello se ejemplifica mediante un caso práctico: el ciclo de ventas de una empresa. This paper provides a method of detection and evaluation of the weaknesses of an internal control system. For that purpose, a relationship is established among this system, the flow charts specified in the different statements and the Graph Theory, which allows us, using the Reliability Theory, to determine from the individual reliabilities of the different procedures which compose the system, which these weaknesses are, what kind of weakness we are dealing with and possible solutions. All this is illustrated with a practical case: The cycle of sales of a firm.

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Bibliographic Info

Article provided by Estudios de Economía Aplicada in its journal Estudios de Economía Aplicada.

Volume (Year): 14 (2000)
Issue (Month): (Abril)
Pages: 5-36

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Handle: RePEc:lrk:eeaart:14_1_9

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Postal: Beatriz Rodríguez Prado. Facultad de CC.EE. y EE. Avda. Valle del Esgueva. Valladolid 47011 SPAIN
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Keywords: Internal Control; Reliability; Weaknesses; Graph; System; Auditing.;

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