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Mapa de aseguramiento para las instituciones financieras no bancarias cubanas

Author

Listed:
  • Hernández Núñez, Angel Jean

    (FINATUR, S.A)

Abstract

El presente artículo tiene como objetivo establecer una metodología para el diseño del mapa de aseguramiento que sustente la elaboración del plan de auditoría interna de las instituciones financieras no bancarias cubanas sustentada en los principios del gobierno corporativo, el modelo de las tres líneas de defensa y los proveedores de servicio de aseguramiento a partir del empleo de un conjunto de métodos del nivel teórico, empírico y técnicas posibilitando el fortalecimiento de la auditoría interna basada en riesgos.

Suggested Citation

  • Hernández Núñez, Angel Jean, 2020. "Mapa de aseguramiento para las instituciones financieras no bancarias cubanas," Revista Cubana de Finanzas y Precios, Ministerio de Finanzas y Precios, Cuba, vol. 4(2), pages 80-89.
    • Handle: RePEc:ris:rcubfp:0146
    as

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    File URL: https://www.mfp.gob.cu/revista_mfp/index.php/RCFP/article/view/09_V4N22020_AHN
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    More about this item

    Keywords

    auditoría;

    JEL classification:

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

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