Eficiencia de una auditoría interna de los procesos de negocios de las empresas
Palabras clave:
Auditoría interna, procesos de negocios, control, eficiencia de una auditoría interna, negocios.
Resumen
El artículo sugiere un enfoque para evaluar la efectividad del proceso de "Una auditoría interna de los procesos de negocios, desde la compra hasta el pago ", que permite monitorear visualmente la dinámica y el logro real del proceso de los indicadores especificados. Se explica por el hecho de que la evaluación objetiva se logra mediante la correlación entre los valores objetivos y planificados, lo que permite determinar cómo la operación del proceso está cerca de alcanzar la meta. Es aconsejable realizar una evaluación del funcionamiento del proceso de “Una auditoría interna de los procesos de negocios desde la compra hasta el pago” para llevar a cabo dos indicadores: la eficacia y la eficiencia. Junto con la implementación del modelo de auditoría interna del proceso empresarial, es necesario mejorar el sistema de gestión de riesgos, documentar los riesgos clave y los procedimientos de control existentes en el contexto de los procesos comerciales individuales.
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Gros, M., Koch, S., & Wallek, C. (2017). Internal audit function quality and financial reporting: results of a survey on German listed companies. Journal of Management & Governance, 21(2), 291-329.
Ho, S., & Hutchinson, M. (2010). Internal audit department characteristics/activities and audit fees: Some evidence from Hong Kong firms. Journal of International Accounting, Auditing and Taxation, 19(2), 121-136.
Hogan, C. E., & Wilkins, M. S. (2008). Evidence on the audit risk model: Do auditors increase audit fees in the presence of internal control deficiencies?. Contemporary Accounting Research, 25(1), 219-242.
Ismagilov, I. I., & Khasanova, S. F. (2014). Rating assessment of company’s competitiveness based on fuzzy sets approach. In Albena, Bulgaria: International Multidisciplinary Scientific Conferences on social sciences and arts SGEM (pp. 473-9).
Ismagilov, I. I., & Khasanova, S. F. (2016). Algorithms of parametric estimation of polynomial trend models of time series on discrete transforms. Academy of Strategic Management Journal, 15, 20.
Mihret, D. G., & Grant, B. (2017). The role of internal auditing in corporate governance: a Foucauldian analysis. Accounting, Auditing & Accountability Journal, 30(3), 699-719.
Oxner, T., Hawkins, K. W., & Rivers, R. (1995). A study of computer usage by internal auditors in Canada and the United States. Journal of International Accounting, Auditing and Taxation, 4(1), 27-37.
PriceWaterhouseCoopers, L. L. C. (2011). The world in 2050—The accelerating shift of global economic power: Challenges and opportunities. London, UK.
Roussy, M., & Brivot, M. (2016). "Internal audit quality: a polysemous notion?" Accounting, Auditing & Accountability Journal 29 (5), 714-738.
Scarbrough, D. P., Rama, D. V., & Raghunandan, K. (1998). Audit committee composition and interaction with internal auditing: Canadian evidence. Accounting Horizons, 12(1), 51.
Spira, L. F., & Page, M. (2003). Risk management: The reinvention of internal control and the changing role of internal audit. Accounting, Auditing & Accountability Journal, 16(4), 640-661.
Al-Akra, M., Abdel-Qader, W., & Billah, M. (2016). Internal auditing in the Middle East and North Africa: A literature review. Journal of International Accounting, Auditing and Taxation, 26, 13-27.
Alzeban, A., & Gwilliam, D. (2014). Factors affecting the internal audit effectiveness: A survey of the Saudi public sector. Journal of International Accounting, Auditing and Taxation, 23(2), 74-86.
Alzeban, A., & Sawan, N. (2015). The impact of audit committee characteristics on the implementation of internal audit recommendations. Journal of International Accounting, Auditing and Taxation, 24, 61-71.
Atiase, R. K. (1985). Predisclosure information, firm capitalization, and security price behavior around earnings announcements. Journal of Accounting Research, 21-36.
Bhushan, R. (1989). Firm characteristics and analyst following. Journal of Accounting and Economics, 11(2-3), 255-274.
Gramling, A. A., Maletta, M. J., Schneider, A., & Church, B. K. (2004). The role of the internal audit function in corporate governance: A synthesis of the extant internal auditing literature and directions for future research. Journal of Accounting literature, 23, 194.
Gros, M., Koch, S., & Wallek, C. (2017). Internal audit function quality and financial reporting: results of a survey on German listed companies. Journal of Management & Governance, 21(2), 291-329.
Ho, S., & Hutchinson, M. (2010). Internal audit department characteristics/activities and audit fees: Some evidence from Hong Kong firms. Journal of International Accounting, Auditing and Taxation, 19(2), 121-136.
Hogan, C. E., & Wilkins, M. S. (2008). Evidence on the audit risk model: Do auditors increase audit fees in the presence of internal control deficiencies?. Contemporary Accounting Research, 25(1), 219-242.
Ismagilov, I. I., & Khasanova, S. F. (2014). Rating assessment of company’s competitiveness based on fuzzy sets approach. In Albena, Bulgaria: International Multidisciplinary Scientific Conferences on social sciences and arts SGEM (pp. 473-9).
Ismagilov, I. I., & Khasanova, S. F. (2016). Algorithms of parametric estimation of polynomial trend models of time series on discrete transforms. Academy of Strategic Management Journal, 15, 20.
Mihret, D. G., & Grant, B. (2017). The role of internal auditing in corporate governance: a Foucauldian analysis. Accounting, Auditing & Accountability Journal, 30(3), 699-719.
Oxner, T., Hawkins, K. W., & Rivers, R. (1995). A study of computer usage by internal auditors in Canada and the United States. Journal of International Accounting, Auditing and Taxation, 4(1), 27-37.
PriceWaterhouseCoopers, L. L. C. (2011). The world in 2050—The accelerating shift of global economic power: Challenges and opportunities. London, UK.
Roussy, M., & Brivot, M. (2016). "Internal audit quality: a polysemous notion?" Accounting, Auditing & Accountability Journal 29 (5), 714-738.
Scarbrough, D. P., Rama, D. V., & Raghunandan, K. (1998). Audit committee composition and interaction with internal auditing: Canadian evidence. Accounting Horizons, 12(1), 51.
Spira, L. F., & Page, M. (2003). Risk management: The reinvention of internal control and the changing role of internal audit. Accounting, Auditing & Accountability Journal, 16(4), 640-661.
Publicado
2018-12-27
Cómo citar
Nagumanova, R., Sabirova, A., & Titova, N. (2018). Eficiencia de una auditoría interna de los procesos de negocios de las empresas. Amazonia Investiga, 7(17), 306-318. Recuperado a partir de https://amazoniainvestiga.info/index.php/amazonia/article/view/359
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