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Propuesta de salvaguardas para la independencia de la función de auditoría interna

Author

Listed:
  • Aurora V. Pérez López
  • José A. Pérez López

Abstract

La presente investigación tiene por objetivo proponer un conjunto de salvaguardas que sirva de referencia a auditores internos y entidades, con el fin de garantizar la existencia de independencia en la función de auditoría interna. Para conseguir este objetivo se aplicó el método Delphi. Los principales resultados obtenidos evidencian que no existen opiniones diferentes por grupos de expertos sobre la importancia de las salvaguardas, pudiéndose proponer un uniforme conjunto de salvaguardas, con la excepción de la externalización de la función de auditoría interna, la cual, según el grupo de auditores internos, es considerada como la menos importante. La independencia sobre las actividades y los sistemas de control interno es la salvaguarda considerada de forma unánime como la más importante

Suggested Citation

  • Aurora V. Pérez López & José A. Pérez López, 2014. "Propuesta de salvaguardas para la independencia de la función de auditoría interna," Estudios Gerenciales, Universidad Icesi, June.
    • Handle: RePEc:col:000129:011910
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    File URL: http://www.icesi.edu.co/revistas/index.php/estudios_gerenciales/article/view/1790
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    More about this item

    Keywords

    Salvaguardas; Independencia; Auditoría interna; Método Delphi;
    All these keywords.

    JEL classification:

    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing
    • C83 - Mathematical and Quantitative Methods - - Data Collection and Data Estimation Methodology; Computer Programs - - - Survey Methods; Sampling Methods

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