auditoria gubernamental todo

7/17/2019 Auditoria Gubernamental Todo

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AUDITORIAGUBERNAMENTAL[TEORÍA Y PRÁCTICA]

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AUDITORÍA GUBERNAMENTAL

Es el examen pr!es"nal# $%e&"'# "n(epen("en&e# s"s&em)&"*# *ns&r+*&"', sele*&"' (e e'"(en*"as e!e*&+a(s *n ps&er"r"(a( a la -es&".n (e lsre*+rss p/$"*s *n el $%e& (e (e&erm"nar la rana$"l"(a( (e la

"n!rma*".n 1nan*"era , pres+p+es&al para ela$rar el "n!rme*rrespn("en&e para la *+en&a -eneral (e rep/$l"*a# el -ra( (e*+mpl"m"en& (e $%e&"'s , me&as# as2 *m respe*& a la a(3+"s"*".n#pr&e**".n , emple (e ls re*+rss# , s" es&s !+ern a(m"n"s&ra(s *nrana$"l"(a(# e1*"en*"a# e*nm2a , &ransparen*"a en el *+mpl"m"en& (elas nrmas le-ales (e a+("&r2a4

Objetivo de la Auditoría Gubernamental

E'al+ar la *rre*&a +&"l"a*".n (e ls re*+rss p/$l"*s 'er"1*an( el*+mpl"m"en& (e las ("sps"*"nes le-ales , *mplemen&ar"as

5re-lamen&ar"64 Op"nar s$re ls EE77 , s+s pera*"nes (e las en&"(a(es p/$l"*as

3+e (e$en presen&ar rana$lemen&e4 De&e*&ar el -ra( 3+e se 8an al*ana( ls $%e&"'s pre'"s&s , ls

res+l&a(s $&en"(s en rela*".n a ls re*+rss as"-na(s , al*+mpl"m"en& (e ls planes , pr-ramas apr$a(s pr la en&"(a(4

7r&ale*er el s"s&ema (e *n&rl "n&ern (e la en&"(a( a+("&a(a4 Es&a$le*er s" la "n!rma*".n 1nan*"era , -eren*"al ela$ra(a pr la

en&"(a( es *rre*&a# *n1a$le , pr&+na4 I(en&"1*ar las *a+sas (e "ne1*"en*"as en la -es&".n pr)*&"*as

an&"e*n.m"*as4Caraterí!tia!

Es $%e&"'a pr3+e es *n*re&a , pers"-+e ls $%e&"'s (e1n"(s , es"n(epen("en&e s$re *+al3+"er s"&+a*".n 3+e p+("era se9alarse *m"n*mpa&"$le en s+ "n&e-r"(a( , $%e&"'"(a(4

Es s"s&em)&"* pr *+an& respn(e a +n pr*es (e$"(amen&eplanea( , s"s&ema&"a( , es pr!es"nal m+l&"("s*"pl"nar" pr3+e3+"enes la real"an sn pr!es"nales "(.nes , exper&s s+%e&s al*.("- (e :&"*a , nrmas pr!es"nales4

La plan"1*a*".n se 8a*e (e arr"$a 8a*"a a$a%4 Las ase'era*"nes se &man *m e%e *n&rl (el examen4 El emp+%e se ("r"-e 8a*"a ls *n&rles es&a$le*"(s4 Cn*l+,e *n la em"s".n (e ls "n!rmes es*r"&s *+, *n&en"(

presen&a ls res+l&a(s (el examen real"a( "n*l+,en($ser'a*"nes# *n*l+s"nes , re*men(a*"nes4

Las re*men(a*"nes es&)n r"en&a(as a me%rar la e1*"en*"apera&"'a (e la en&"(a(4

Cla!e!

a" #or !u objetivo• A+("&r2a 1nan*"era

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• A+("&r2a (e -es&".n , pera&"'a• Examen espe*"al• A+("&r"a (e *+mpl"m"en&• A+("&r2a (e (esempe9• A+("&r2a me("am$"en&al• A+("&r2a !rense• A+("&r2a (e s"s&emas

b" #or el !ujeto $ue reali%a• Ex&ern• In&ern

" #or !u alane• A+("&r2a espe*21*a• Examen espe*"al

AUDITORÍA &INANCIERA

La a+("&r2a 1nan*"era a s+ 'e *mpren(e a la a+("&r"a (e EE77 , laa+("&r"a (e as+n&s 1nan*"ers en par&"*+lar4

T"ene pr $%e& (e&erm"nar s" ls EE77 (e la en&"(a( exam"na(a presen&anrana$lemen&e la s"&+a*".n 1nan*"era# el res+l&a( (e s+s pera*"nes , s+<+% (e e!e*&"' (e a*+er( a ls pr"n*"p"s (e *n&a$"l"(a( -eneralmen&ea*ep&a(s4 Es&a a+("&r"a es a(e*+a(a +s+almen&e en la en&"(a( s+%e&a al="s&ema Na*"nal (e Cn&rl (e =*"e(a(es (e A+("&r2a (es"-na(s pr laCn&ralr2a General (e la Rep/$l"*a4

La a+("&r2a (e as+n&s 1nan*"ers en par&"*+lar se apl"*a a pr-ramas#a*&"'"(a(es# !+n*"nes se-men&s *n el prp.s"& (e (e&erm"nar s" es&sse presen&an (e a*+er( a ls *r"&er"s es&a$le*"(s (e*lara(sexpresamen&e4

Las NAGA= , NIA= 3+e se r"-en en la pr!es".n *n&a$le en el pa2s se apl"*aa &(s ls aspe*&s (e a+("&r2a 1nan*"era4

Es +n examen *r2&"*# s"s&em)&"* (e ls EE77 3+e &"ene *m 1n *er&"1*ar la'era*"(a( (e manera "n(epen("en&e e "mpar*"al4

La a+("&r2a (e EE77 es re3+er"(a para la presen&a*".n (e "n!rmes a>

;4 La "n!rma*".n 1nan*"era , pres+p+es&ar"a (e$e ser rem"&"(a a laCn&a(+r2a P/$l"*a (e la Na*".n# para la !rm+la*".n (e la *+en&a-eneral (e la rep/$l"*a4

?4 La "n!rma*".n 1nan*"era , *mplemen&ar"a an+almen&e (e$e serpresen&a(a a las "ns&"&+*"nes re*&ras *m> ME7# Cn&ralr2aGeneral (e la Rep/$l"*a4

@4 Ls repr&es 1nan*"ers an+ales *n'en"(s *n "ns&"&+*"nes (e1nan*"am"en& "n&erna*"nal# &ales *m> Ban* In&eramer"*an (e

Desarrll# La a-en*"a para el (esarrll "n&erna*"nal (e ls EEUU# el$an* "n&erna*"nal (e re*ns&r+**".n , !men& 5Ban* M+n("al64

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AUDITORÍA DE GE'TI(N ) NUE*O EN&O+UE

El man+al (e a+("&r2a -+$ernamen&al# (e1ne a la a+("&r2a (e -es&".n *m+n examen $%e&"'# s"s&em)&"*# pr!es"nal (e e'"(en*"as real"a( *n el1n (e prpr*"nar +na e'al+a*".n "n(epen("en&e s$re el (esempe9

5ren("m"en&6 (e +na en&"(a(# pr-rama pr,e*& r"en&a( a me%rar lae!e*&"'"(a(# (e1*"en*"a# e*nm2a , &ransparen*"a en el +s (e ls re*+rss#$"enes p/$l"*s para !a*"l"&ar la &ma (e (e*"s"nes pr ls 3+e snrespnsa$les (e a(p&ar las me("(as *rre*&as , me%rar an&e el p/$l"*4

En *am$" ex"s&en &ras (es'"a*"nes , malas pr)*&"*as 3+e sn mens'"s"$les# &ales *m la p:r("(a en la pr(+*&"'"(a( (e ser'"*"s p/$l"*s# lan me("*".n 'al+a*".n real (e la "n'ers".n p/$l"*a# ls res+l&a(s"mpr(+*&"'s s"n e!e*& n" "mpa*& en ls $ene1*"ar"s# las malas *al"(a(es(e la "n'ers".n p/$l"*a# pr*ess , pr*e("m"en&s s"n plan"1*a*".n n"pr-rama*".n n" $%e&"'s (e1n"(s &( ell *as"na p:r("(a (e "ma-en ,*re("$"l"(a( (e la en&"(a( p/$l"*a# "nsa&"s!a**".n (e ls +s+ar"s , &"ene +nal& *s& en la *al"(a( (e la a(m"n"s&ra*".n p/$l"*a4

Objetivo!

De&erm"nar el -ra( en el 3+e se es&)n l-ran( ls res+l&a(s ,$ene1*"s pre'"s&s en la nrma&"'"(a( le-al# la prp"a en&"(a(# elpr-rama pr,e*& se-/n el *as4

Es&a$le*er s" la en&"(a( a(3+"ere# pr&e-e , +&"l"a el re*+rs (e +namanera e1*"en&e , e*n.m"*a4

De&erm"nar s" la en&"(a(# pr-rama pr,e*& 8a *+mpl"( *n lasle,es , re-lamen&s apl"*a$les en ma&er"a (e e1*"en*"a , e*nm2a4

Es&a$le*er s" ls *n&rles -eren*"ales "mplemen&a(s en la en&"(a( pr,e*& sean e!e*&"'s , ase-+ran el (esarrll e1*"en&e (e lasa*&"'"(a(es4

Alane!

Es "mpr&an&e se9alar 3+e se (e$e e'al+ar el *s& $ene1*" (e lsex)menes s$re la &&al"(a( (e las pera*"nes (e &al !rma s$re la !ase(e e%e*+*".n se 'a,an el"m"nan( las )reas , s+s *mpnen&es n

s"-n"1*a&"'as# *n*en&r)n(se ls ex)menes en a3+ellas )reas (e ma,rr"esen las *+ales las re*men(a*"nes p+e(en ser m)s e!e*&"'as ara laen&"(a(4

El al*an*e (e la a+("&r2a "n&e-ral es 'ar"a$le , p+e(e apl"*arse en s+&&al"(a( slamen&e al-+n (els pr*e("m"en&s a(m"n"s&ra&"'s ,1nan*"ers al-+na (e s+s a*&"'"(a(es4 A(em)s 1%a el per"( (ea+("&r2a 3+e se ex&"en(e -eneralmen&e a (s a9s4

En *am$" el al*an*e (e la a+("&r2a 1nan*"era es&) rela*"na(a *nla e'al+a*".n (e ls *n&rles "n&erns es&a$le*"(s para ls aspe*&s1nan*"ers# as2 *m la 'er"1*a*".n (e las ("!eren&es par&"(as (e ls

EE77 en la presen&a*".n , s+ a(e*+a(a rana$"l"(a(4

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Criterio! a ado,tar ,ara de-nir el alane

Materialidad. s"-n"1*a ls aspe*&s 3+e "n&eresan &"enen"mpr&an*"a# pr el *+al se apl"*an &(as a3+ellas )reas (e"mpr&an*"a *m *nse*+en*"a (e la en&"(a( en ls EE77 &"ene

"mpr&an*"a &( a3+ell 3+e p+e(a a!e*&ar la e'al+a*".n# laex"s&en*"a# la "n&e-r"(a(# la prp"e(a(# la re'ela*".n# e&*4 En las*+ales el a+("&r p+e(e ("r"-"r s+s re*+rss , es!+ers4

'en!ibilidad. "mpl"*a "(en&"1*ar s"&+a*"nes *"r*+ns&an*"as

prpensas a (e%arse lle'ar pr ls e!e*&s (e "n&erpre&a*"neserr.neas (e las nrmas 3+e es&)n exp+es&as a *me&er errres#"rre-+lar"(a(es 3+e "n*"(en en la -es&".n (e la en&"(a(4

Rie!/o. e'al/a ls elemen&s (e "n*er&"(+m$re 3+e p+e(an a!e*&arlas a*&"'"(a(es (e la en&"(a( , las pr$a$"l"(a(es (e $&enerres+l&a(s (es!a'ra$les &an& en la "n'ers".n# e1*"en*"a ,

e!e*&"'"(a(# en el *+mpl"m"en& (e me&as , $%e&"'s4 Co!to! de la auditoría. "n*"(e (e1n"&"'amen&e ,a 3+e a ma,res*s&s la a+("&r2a ser) m)s "n&e-ral# *n +n ma,r n/mer (ea+("&res 3+e exam"nar)n ls e!e*&s "mpr&an&es4

Tra!endenia de lo! re!ultado!. p+e(en m&"'ar me%ras en&:rm"ns (e e!e*&"'"(a(# e1*"en*"a , e*nm2a4

A(em)s el al*an*e (e la A+("&r"a es&ar) (e&erm"na(a pr>

• El &ama9 , la *mple%"(a( (e la A+("&r"a4• La ("spn"$"l"(a( (el persnal4•

La 8a$"l"(a( (e la espe*"al"(a( re3+er"(a• El &"emp 3+e se ("spne para e!e*&+ar la A+("&r"a4

Alane! de la auditoría ,or !i!tema! admini!trativo!

A$as&e*"m"en& , *n&rl pa&r"mn"al A(m"n"s&ra*".n , ra*"nal"a*".n Persnal Ges&".n 1nan*"era Ges&".n (e "n-ress , re*a+(a*".n &r"$+&ar"a Cn&rl "n&ern Tesrer2a Plan"1*a*".n , pres+p+es& Desarrll (e a*&"'"(a(es empresar"ales A(m"n"s&ra*".n (e re*+rss Ges&".n %+("*"al Aspe*& s*"al A+("&r2a am$"en&al A(m"n"s&ra*".n (e pa&r"mn" *+l&+ral Aspe*& &r"$+&ar"

EN&O+UE DE AUDITORÍA DE GE'TI(N

A!,eto! /enerale!



Es la r"en&a*".n ("re**"nal 3+e se le (a a las a**"nes , a*&"'"(a(esreal"a(as *n la *n("*".n (e a+("&r2a (+ran&e el pr*es (e a+("&r2a# prl &an& el a**es (e ls a+("&res a e!e*&+ar ex)menes a &ra':s (epr*e("m"en&s# n es (e $+s*ar e'"(en*"as (e !ra+(e (e 1s*al"a(res#pr el *n&rar" &"ene +n en!3+e ps"&"' *ns&"&+"( 3+e $+s*a $&ener

e'"(en*"a *mpr$a&r"a (e la 'er(a( , 'al"(e (e la "n!rma*".n4

El en!3+e (e a+("&r2a es&) r"en&a( a la $&en*".n (e '"(en*"asa(e*+a(as , rana$les 3+e le perm"&a respal(ar s+ p"n".n# pr &al m&"'se empear)n *n el an)l"s"s (e ls aspe*&s m)s "mpr&an&es (e la en&"(a(a+("&a(a *m s"&+a*".n 1nan*"era , pa&r"mn"al# es&r+*&+ra (e!+n*"nam"en& , apl"*a*".n (e "n'ers"nes# e&*4 para l+e- exam"nar&ransa**"nes "n("'"(+ales# es& s"-n"1*a e'al+ar la en&"(a(# s+s a**"nes4=+s *mpnen&es m)s "mpr&an&es , anal"ar EE77 en *n%+n&4

Para $&ener +n en!3+e (e a+("&r2a se ne*es"&a>

;4 Cmpene&rarse *n el !+n*"nam"en& "n&e-ral (e la en&"(a(4?4 Cen&rarse en la la$r (e an)l"s"s# "nspe**".n# $ser'a*".n 3+e (e$er)

lle'ar a *a$ el a+("&r4@4 O$&ener el *n*"m"en& (el am$"en&e (e *n&rl "n&ern (e la

en&"(a(# es (e*"r (e a3+ella par&e re!er"(a a ls s"s&emasa(m"n"s&ra&"'s "n*l+,en( ls pr*e("m"en&s , *n&rles "n&erns"n*rpra(s4

4 Re*+perar "n!rma*".n para (e&erm"nar *.m !+n*"na ls pr*ess44 E'al+ar , (e&erm"nar la es&ra&e-"a a se-+"r en ls ex)menes44 E'al+ar pr+e$as (e &ransa**"nes sele**"na(as para *n1rmar 3+e

se 8a *mpr$a( a(e*+a(amen&e la 'era*"(a( , la &ransparen*"a (elas pera*"nes4

F4 A*+m+lar e'"(en*"a s+1*"en&e 3+e (em+es&re , respal(e s+ 8alla-44 E'al+ar e "(en&"1*ar en !rma *r2&"*a el s"s&ema (e *n&a$"l"(a(

emplea(# ls pr*e("m"en&s (e *n&rl "n&ern en ls *+ales se 'ana *n1ar , 'er"1*ar las (es'"a*"nes# "n*ns"s&en*"as# errres ,!ra+(es *me&"(s4

H4 E'al+ar pr+e$as (e a+("&r2a para e'al+ar el s"s&ema (e *n&a$"l"(a(en s+ *n%+n& me("an&e apl"*a*".n (e pr-ramas (e a+("&r2aespe*"almen&e ("se9a(as4

;04E'al+ar el *n&rl (e r"es- , la *n1ana en ls "n!rmes4DI&ERENCIA DE EN&O+UE' DE LA AUDITORÍA DE GE'TI(N A TRA*0'

DEL TIEM#O

En1o$ue anterior En1o$ue nuevoCone,to> La a+("&r2a (e -es&".nes +n examen $%e&"'# s"s&em)&"*, pr!es"nal (e e'"(en*"as# lle'a(a *a$ *n el 1n (e prpr*"nar+na e'al+a*".n "n(epen("en&e s$reel (esempe9 5ren("m"en&6

r"en&a( a me%rar la e!e*&"'"(a(#e1*"en*"a , e*nm2a en el +s (e

Cone,to> La A+("&r"a (eRen("m"en&# *n*"(a *mA+("&r"a al Desempe9 A+("&r"a(e Ges&".n *n En!3+e a Res+l&a(se "mpa*&s $&en"(s pr lasa*&"'"(a(es# ls pr-ramas# ls

pr,e*&s , $ras p/$l"*as 3+e see%e*+&an en las en&"(a(es (el =e*&r



re*+rss p/$l"*s , *mpr$ar la$ser'a*".n (e las le,es , nrmas'"-en&es para !a*"l"&ar la !rma (e(e*"s"nes pr 3+"enes snrespnsa$les (e a(p&ar a**"nes*rre*&"'as , me%rar larespnsa$"l"(a( an&e el p/$l"*4=e le *n*e &am$":n *m laa+("&r2a (e las @ esJ ,a 3+e see'al/a la e1*a*"a el l-r (e$%e&"'s , es&ra&e-"as# e1*"en*"a enel +s (e ls re*+rss , e*nm2a enla apl"*a*".n ra*"nal (e lsre*+rss4Objetivo!. La a+("&r2a (e -es&".np+e(e &ener ls prp.s"&ss"-+"en&es>

;4 De&erm"nar s" la en&"(a(a(3+"ere# pr&e-e , empleas+s re*+rss (e manerae*n.m"*a , e1*"en&e4

?4 Ela$rar ls $%e&"'s (e +npr-rama sn aprp"a(s#s+1*"en&es per&"nen&es , el-ra( 3+e pr(+*e lsres+l&a(s (esea(s4 En es&e&"p (e ex)menes se ("spne(e *r"&er"s (e a*ep&a*".n-eneral el a+("&r n expresa

+na p"n".n s$re el n"'el"n&e-ral (e la -es&".n"ns&"&+*"nal (el (esempe9(e s+s !+n*"nar"s4

El pr(+*& 1nal# "n!rme*n&en(r) *men&ar"s#*n*l+s"nes , re*men(a*"nesrespe*& a la ma-n"&+( , la*al"(a( (e la -es&".n# as2 *m larela*".n *n ls pr*ess#m:&(s , *n&rles "n&erns ,

espe*21*s# *+,a e1*"en*"a*ns"(era s+s*ep&"$le lasme%ras>a4 El examen a la e*nm2a (e

las a*&"'"(a(es# pr-ramas ,$ras p/$l"*as (e a*+er( als pr"n*"p"s , pr)*&"*as1nan*"eras , pres+p+es&ar"asrana$les , el *+mpl"m"en&(e las ("re*&"'as ,l"neam"en&s prpr*"na(spr el mar* le-al

*rrespn("en&e4$4 El examen a la e1*"en*"a en la

P+$l"*# as2 *m e'al+ar el(esempe9 (e ls pr*ess ,res+l&a(s , el "mpa*& *a+sa( prlas "n&er'en*"nes real"a(as "n&er'en*"nes (el Es&a(# *n elprp.s"& (e lle'ar a *a$# me%ras#*al"(a( (e '"(a , (esarrlls*"e*n.m"* a la p$la*".n#$%e&"'4 =e le *n*e &am$":n *mla a+("&r"a (e las @E 5EEE6# ,a 3+ee'al+ara la e1*a*"a en el l-r (e ls$%e&"'s# as2 *m la e1*"en*"a enel +s (e ls re*+rss , e*nm2a enla apl"*a*".n ra*"nal (e lsre*+rss4Objetivo!. =e *ns"(era &am$":n*m la e'al+a*".n

m+l&"("s*"pl"nar"a# "n(epen("en&e ,*n en!3+e (e la me("*".n (eres+l&a(s (e ls pr-ramases&ra&:-"*s# pr,e*&s , pr*ess(e -ra( , !rma (e *+mpl"m"en&(e ls $%e&"'s es&ra&:-"*s (e +naen&"(a( + r-an"a*".n p+$l"*a# , larela*".n *n las !+n*"nes ,*mpe&en*"as *n el $%e& (eprpner al&erna&"'as (e 'alr parael l-r m)s a(e*+a( (e s+s!+n*"nes , *mpe&en*"as , el me%r

apr'e*8am"en& (e s+s re*+rss4

;4 Es&e en!3+e es&a ("re**"na( ae'al+ar>

a6 En!3+e r"en&a( a me("rlsres+l&a(s (e ls pr-ramases&ra&:-"*s4

$6 En!3+e r"en&a( a e'al+arls r"es-s4

=+ e'al+a*".n se ("r"-e 8a*"a el l-r

(e ls !a*&res *r2&"*s (e :x"&# (e(esempe9 , s+ me("*".n pr me("(e "n("*a(res (e (esempe9 ,&"ene el prp.s"& r"-"nal (e(e&erm"nar s" las en&"(a(es p/$l"*as*+mplen# n sl *n lanrma&"'"(a(# pr-rama# $%e&"'s ,me&as es&a$le*"(as# s"n &am$":n*n las expe*&a&"'as (e la p$la*".nrespe*& a ls res+l&a(s , el"mpa*& 3+e re*"$e ls $"enes ,ser'"*"s# pr-ramas , pr,e*&s# s"

las "n&er'en*"nes (el Es&a( es a&ra':s (e ls pr-ramas es&ra&:-"*s



+&"l"a*".n (e re*+rss8+mans# 1nan*"ers e"n!raes&r+*&+ra (e *+al3+"er&r re*+rs (el es&a(4

*4 El examen a la e1*"en*"a (elas me&as , $%e&"'sal*ana(s# e'al+a*".n (e lsm:&(s *m ls res+l&a(s$ene1*" K *s& e "mpa*&$&en"( en la e%e*+*".n (elplan es&ra&:-"*# el plan*n*er&a( , plan pera&"'4

#ro,2!ito!.;4 Prpr*"nar +na e'al+a*".n

"n(epen("en&e s$re el(esempe9 , ren("m"en& (ela en&"(a( r"en&a( a me%rar

el +s (e ls re*+rssp/$l"*s4?4 E'al+ar la -es&".n

a(m"n"s&ra&"'a , pera&"'a (ela en&"(a( (e&erm"nan( eln"'el (e *+mpl"m"en& (eme&as , $%e&"'s pre'"s&sen el plan es&ra&:-"* , planpera&"' respe*&"'amen&e4

@4 E'al+ar el *+mpl"m"en& (enrmas , ("sps"*"nesle-ales '"-en&es a la !e*8a (e

la real"a*".n (e la a+("&r"a#rela*"na(s *n ls ("s&"n&ss"s&emas a(m"n"s&ra&"'s4

4 E'al+ar la "mplemen&a*".n (e!+n*"nam"en& , e!e*&"'"(a((e la es&r+*&+ra (e s"s&ema (eCn&rl In&ern (e la en&"(a(a+("&a(a en *n*r(an*"a *nlas Nrmas# T:*n"*as (eCn&rl In&ern ,D"sps"*"nes Le-ales (e

Cn&rles "-en&es44 Em"&"r p"n".n s$re el -ra((e *n1ana en el ="s&ema (eCn&rl In&ern4

4 er"1*ar la a(p*".n (ea**"nes *rre*&"'as e"mplemen&a*".n (e lasre*men(a*"nes (e a+("&r"aan&er"res4

F4 Em"&"r "n!rme (e -es&".n "n!rme lar- *n&en"en($ser'a*"nes# *n*l+s"nes ,

re*men(a*"nes parame%rar la -es&".n# ls

8an s"( e1*a*es , ls re*+rss1nan*"ers# ma&er"ales ,&e*nl.-"*s emplea(s parapr(+*"rls + &r-arls snrana$les# (e$"en( e'al+ar lae1*"en*"a en el *+mpl"m"en& (e ls$%e&"'s para ls *+ales 8a s"(*rea(s4

#ro,2!ito!.La a+("&r2a (e -es&".n *n en!3+ea res+l&a(s &"ene *m prp.s"& (ees&an(ar"ar ls *r"&er"s# nrmas ,&:*n"*as -enerales en el (esempe9, (esarrll (e es&e &"p (e a+("&r"a, plan&ear +n n+e' en!3+e (e la

a+("&r"a al '"n*+lar las &:*n"*as ,pr*e("m"en&s (e a+("&r"a *n ls"n("*a(res (e me("*".n (eres+l&a(s (e la -es&".n para'er"1*ar ls res+l&a(s# el "mpa*& ,el -ra( (e e1*"en*"a (e lspr*ess emplea(s , el *s&e!e*&"'"(a( (e las pera*"nes (e las(epen(en*"as , en&"(a(es (el =e*&rP/$l"*4

;4 Al*an*e , $%e&"'s (ea+("&r"a

?4 Plan (e A+("&r"a4@4 Me&(l-2a (e re'"s".n *n

en!3+e a e'al+ar lsres+l&a(s4

4 Re!eren*"ar ls (*+men&s ,las nrmas4

4 E'al+a*".n , ("a-n.s&"* (epr*ess4

4 De&e**".n (e )reas (epr&+n"(a(4

F4 Prp+es&as (e me%ra 5*laras#

espe*21*as# pre*"sas ,!a*&"$les644 Cmen&ar"s (el a+("&r s$re

el (esarrll (e la a+("&r"a4H4 Anexs 3+e se *ns"(eran

rele'an&es4

F



res+l&a(s , ls s"s&emas (e*n&rl "n&ern4

E3AMEN E'#ECIAL

El examen espe*"al *mpren(e la re'"s".n , an)l"s"s (e +na par&e (e laspera*"nes , &ransa**"nes para s+ an)l"s"s *n ps&er"r"(a( a s+e%e*+*".n# *n el $%e& (e 'er"1*ar aspe*&s (en+n*"a(s + $ser'a(srespe*& a la +&"l"a*".n# +s# mane% , apl"*a*".n (e ls re*+rss p/$l"*s#as2 *m e'al+ar aspe*&s (e -es&".n espe*21*s , el *+mpl"m"en& (e ls("sps"&"'s# nrmas ("re*&"'as apl"*a$les# e&*4

Ls ex)menes espe*"ales &"enen *m $%e&"' espe*21* en&re &rs>

a6 De&erm"nar , e'al+ar el pr*es pres+p+es&ar" (+ran&e la e%e*+*".n4$6 E'al+ar el pr*es (e +n pr-rama 5as (e Le*8e6*6 Examen "n&e-ral al pr*es (e la -es&".n (e res"(+s s.l"(s4(6 Examen , e'al+a*".n (e l"mp"ea p/$l"*a4

Tam$":n se e!e*&/a ex)menes espe*"ales para>

a6 In'es&"-ar (en+n*"as (e ("'ersa 2n(le4$6 E%er*er el *n&rl (e las (na*"nes re*"$"(as4*6 E%er*er el *n&rl (e ls pr*ess l"*"&ar"s espe*21*s4(6 E%er*er el *n&rl (e en(e+(am"en& p/$l"*4e6 E%er*er el *n&rl (e *+mpl"m"en& (e *n&ra&s (e -es&".n

-+$ernamen&al4

AUDITORIA DE CUM#LIMIENTO

Es la *mpr$a*".n examen (e las pera*"nes 1nan*"erasa(m"n"s&ra&"'as# e*n.m"*as (e +na en&"(a( para es&a$le*er 3+e se 8anreal"a( *n!rme a nrmas le-ales# re-lamen&ar"as# es&a&+&ar"as , (epr*e("m"en&s 3+e sn apl"*a$les4 Es&a a+("&r"a se pra*&"*a me("an&e lare'"s".n (e (*+men&s 3+e spr&a le-almen&e# &:*n"*as 1nan*"eras ,*n&a$lemen&e las pera*"nes para (e&erm"nar s" ls pr*e("m"en&s

+&"l"a(s , me("a(as (e *n&rl "n&ern es&)n (e a*+er( *n las nrmas3+e sn apl"*a$les , s" ("*8s pr*e("m"en&s es&)n peran( (e manerae!e*&"'a , sn a(e*+a(as para el l-r (e ls $%e&"'s (e la en&"(a(4

Objetivo!

Es respnsa$"l"(a( (e la r-an"a*".n ase-+rar 3+e las pera*"nes se*n*l+,an (e a*+er( *n las le,es , re-+la*"nes>

;4 Para (ar *+mpl"m"en& a ls s"-+"en&es $%e&"'s# el a+("&r (e$e*mpren(er (e manera -eneral las le,es , re-+la*"nes# +&"l"ar el

*n*"m"en& ex"s&en&e s$re la a*&"'"(a( pr"n*"pal (e la empresa e"(en&"1*ar las nrma&"'as pr ls *+ales (e$e re-"rse4



?4 Ase-+rar 3+e ls emplea(s es&:n aprp"a(amen&e en&rena(s ,*mpren(e las pl2&"*as (e la r-an"a*".n# (e "-+al manera pre'er3+e ls $ene1*"s les sean &r-a(s (e a*+er( a le,4

@4 Ase-+rar 3+e ls emplea(s es&:n , *mpren(an las pl2&"*as (e lar-an"a*".n# (e "-+al manera pre'er ls $ene1*"s 3+e les &r-a a

*a(a ser'"(r (e a*+er( a la Le, '"-en&e4

AUDITORIA DE DE'EM#E4O

Es la rela*".n ex"s&en&e en&re la e'al+a*".n (e pr-ramas es&ra&e-"as *mla a+("&r"a (e (esempe94

La a+("&r2a en las e'al+a*"nes (e ls pr-ramas es&ra&:-"*s snex)menes "n("'"(+ales# s"s&em)&"*s 3+e m"(en *m !+n*"na +n pr-rama, se s+ele anal"ar +na -ama (e "n!rma*"nes s$re el (esempe9# el$ene1*" , el *s&# as2 *m el "mpa*& (e ls pr-ramas , s+ *n&ex&

3+e &"ene +n al*an*e m)s ampl" (e l 3+e es !a*&"$le *n&ra&ar ,mn"&rear (+ran&e s+ !+n*"nam"en& 8a$"&+al4 Perm"&"en( +na e'al+a*".n-eneral (e pr-ramas , el *+mpl"m"en& (e s+s me&as , $%e&"'s , (e l3+e se p+e(e re*men(ar para me%rar s+s res+l&a(s4

De a*+er( a la me&(l-2a es&a$le*"(a pr el pres+p+es& pr res+l&a(s#se p+e(e ("re**"nar el examen (e a+("&r"a 8a*"a )reas "mpr&an&es4

;4 La evaluai2n de ,roe!o! 'alran el -ra( (e e1*"en*"a (el!+n*"nam"en& (e ls pr*ess (e +n pr-rama es&ra&:-"* espe*"al#se s+ele e'al+ar la *n!rm"(a( , pr*ess (e a*+er( *n el

*rn-rama (e a*&"'"(a(es# ls &"emps emplea(s en *n*l+"r elpr*es# las expe*&a&"'as (e ls *l"en&es# *n&r"$+,en&es , +s+ar"s4

?4 La evaluai2n de ,roduto! 5Bs , =er'"*"s p/$l"*s# pr-ramas ,pr,e*&s *n*l+"(s6# 'alra el -ra( en 3+e +n pr-rama l-ra ls$%e&"'s r"en&a(s a $&ener pr(+*&s (e *al"(a( en las me%res*n("*"nes *n res+l&a(s (e 'alr a-re-a( 3+e lle-a a *l"en&es +s+ar"s sa&"s!e*8s *n ls pr(+*&s en&re-a(s al p/$l"* +s+ar"3+e (eman(a (e ma,r *al"(a(4

@4 La evaluai2n de lo! re!ultado! 5e!e*&6# exam"na , 'alra ele!e*&# $ene1*" e "mpa*& espe*21*s (e ls pr-ramas es&ra&:-"*s

*mparan( *n ls pr(+*&s 5Bs , =er'"*"s res+l&an&e (e lspr-ramas es&ra&:-"*s6 *n +na es&"ma*".n pr$a$le (e l 3+e sep(r2a 8a$er *+rr"( s"n la "n&er'en*".n (el Es&a( en a+sen*"a (elpr-rama pre'"s&s *n &ras 3+e s" "n&er'"ene el Es&a( en a&en(erla (eman(a *"+(a(ana res+el'e ls pr-ramas *n al&erna&"'as 3+esa&"s!a*en las ne*es"(a(es (e la p$la*".n4

4 Las evaluaione! del o!to5bene-io , (el *s&e1*a*"a snan)l"s"s 3+e *mparan s+s pr(+*&s (e +n pr-rama *n ls *s&s3+e se re3+"ere para *nse-+"rls4

AUDITORIA MEDIOAMBIENTAL

H



Es +n examen s"s&em)&"*# pr!es"nal e "n(epen("en&e , $%e&"' (ee'"(en*"as , pr+e$as s$re as pl2&"*a# planes# $%e&"'s# me&as , a**"nes(esarrllas pr la en&"(a( (epen("en&e a pre'en"r ls (a9sme("am$"en&ales# se *ns"(era &am$":n *m +na a*&"'"(a( (e *n&rl (eme("am$"en&e *ns&"&+,en( el me*an"sm (e *n&rl pre'en&"' m)s

"mpr&an&e para e'"&ar el (e&er"r (e la e*l-2a# *mpren(e &am$":n lae'al+a*".n s"s&em)&"*a (*+men&a(a# per".("* , $%e&"'a (e!+n*"nam"en& (e la es&r+*&+ra am$"en&al4

&inalidad.

;4 Real"ar el se-+"m"en& (e las a&r"$+*"nes# e'al+a*".n *n!er"(a prLe, a la en&"(a( respe*&"'a>

a" Evaluai2n de medio ambiente. E'al+ar el "mpa*& (e +npr,e*& me("am$"en&al# *a+sa s$re el me(" am$"en&e enrela*".n *n el emplaam"en& "ns&ala*".n (e las empresas4

La real"a*".n (el es&+(" se ne*es"&a en m+*8s *ass *m*n("*".n para la $&en*".n (e a+&r"a*"nes perm"ss (e&"p am$"en&al an&es (e pner en !+n*"nam"en& la empresa a*&"'"(a(4

b" Evaluai2n de rie!/o da6o! 7 !e/uridad. Nrmalmen&e *nel $%e& (e $&ener al-/n perm"s l"*en*"a s+%e&s a al-/n&r)m"&e pr*es a(m"n"s&ra&"'s +na 'e 8alla(s ls ps"$lesr"es-s a la *+al se sme&e la empresa4 =e "n&en&a re(+*"rl alm)x"m pn"en( en pr)*&"*a *+en&as me("(as (e pre'en*".n*ns"(eran( "n!rmes (e se-+r"(a( , real"an( +n es&+(" (e

ls (a9s4?4 Ca(,+'ar *n la -es&".n (e las en&"(a(es a &ra':s (e las

re*men(a*"nes# el (esarrll (e me("(as , a**"nes a !a'r (e la*nser'a*".n (el me(" am$"en&e , el +s ra*"nal (e ls re*+rssna&+rales4

Objetivo!.

• Exam"nar , 'er"1*ar el (esarrll (e a*&"'"(a(es# a**"nes ese%e*+&a(s pr la en&"(a( empresa as2 *m (e s+s res+l&a(srespe*& a l presen&a*".n (el me(" am$"en&e

• er"1*a el *mpl"m"en& (e las nrmas , (eps"*"nes (e *ar)*&erle-al , el res+l&a( (e pl2&"*as me(" am$"en&es 5(esarrll64

En1o$ue De Auditoria Medioambiental.

T"enes +n en!3+e me("am$"en&al anal"an( l +&"l"a*".n (el me("am$"en&e *m ma&er"a en el pr*es pr(+*&"' 5empresas a-r2*las#a-r"n(+s&r"ales# m"neras 8"(rener-:&"*as# pes3+eras# -as2!eras#!res&ales# e&*46 , s+ rela*".n *n ls *s&s , -as&s 3+e "n*+rre en laexpl&a*".n , las a**"nes , me("(as pre'en&"'as 3+e e%e*+&an lasr-an"a*"nes s$re ls e!e*&s ne-a&"'s# s$re ls s"s&emas e*l.-"*s alar- pla4

;0



Alane.

Las a+&r"(a(es am$"en&ales se e%e*+&an *n!rme al plan an+al (ea**"nes (e *n&rl 5OCI6 as2 *m (e a*+er( al plan an+al (e a+("&r"a"n&erna 5=OA6# las m"smas 3+e *mpren(e a l+-ares am$"en&ales )reas

*r2&"*as *n pr$lemas (e *n&am"na*".n -enera(s pr las ("!eren&esa*&"'"(a(es (esarrlla(as en *"+(a(es# )reas r+rales# *+en*as# 'l*)n#$a82as# )reas na&+rales pr&e-"(as# e&*4 I(en&"1*a(s ls se*&res p/$l"*s3+e &en-an *mpe&en*"as am$"en&ales4 Pr l &an& el al*an*e (e a+("&r"ase9ala a*&"'"(a(es *mpnen&es# pr-ramas , pr,e*&s a ser re'"sa(s4

AUDITORIA &OREN'E EN LA ADMINI'TRACI(N #8BLICA

El &ema (e a+("&r"a !rense s+r-e *m *nse*+en*"a (e "n*remen& (epera*"nes !ra+(+len&as , "l2*"&s 3+e se -eneran (+ran&e el &rans*+rs(e la -es&".n , a(m"n"s&ra*".n p/$l"*a# *+,s $ene1*"ar"s , ser'"(res

p/$l"*s (es8nes&s apr'e*8)n(se (el (esempe9 (e s+s *ar-s ,("sps"*"nes es&ra&:-"*s &man( (e*"s"nes 3+e !a're*an s+s "n-resse "n*remen&an( s+ pa&r"mn" $+s*an( "n*rprarl a la le-al"(a( ("*8asre*+rss# &ransa**"nes a &ra':s (e me*an"sms aparen&emen&e nrmales#e'"&ar la "(en&"1*a*".n (e s+ r"-en "l2*"&4

La a+("&r2a !rense pr l &an& es +na a+("&r"a an&"*rr+p*".n ,(e$"(amen&e la apl"*a*".n (e &:*n"*as , pr*e("m"en&s m)s (ep+ra(s ,al&amen&e espe*"al"a(s para (e&e*&ar a*&s "l2*"&s 3+e m+*8as 'e*es nex"s&e e'"(en*"a (*+men&ar"a# pr e%empl> De*re& (e Ur-en*"a 3+e

!a're*an la +&"l"a*".n (e re*+rss p/$l"*s a ("s*re*".n le,es 3+e!a're*an a -ran(es *nsr*"s 5le,es (e es&a$"l"(a( &r"$+&ar"a nrmas3+e "mp"(an la &r"$+&a*".n %+s&a pr s$re -anan*"as6# &r-am"en& pr-ran(es r-an"a*"nes pr (e&r"men& (el es&a( (el me(" am$"en&e*n*es"nes , pr"'a&"a*"nes arre-la(as (e re*+rss e "n!raes&r+*&+ra# -as#m"ner2a# p+er&s# espa*" a:re# e&*4

&RAUDE.

El ("**"nar" (e la Real A*a(em"a 5RAE6 se9ala 3+e el !ra+(e es el en-a9a*& *n&rar" a la 'er(a( a$+s (e *n1ana a la re*&"&+( *n la "n&en*".n

(e $&ener $ene1*"s# se9ala &am$":n 3+e el !ra+(e *ns"s&e en el+("r el*+mpl"m"en& (e la Le, ls (ere*8s + $l"-a*"nes 3+e ella &r-a (e%ars"n e!e*& las ("sps"*"nes (e la Le, *n la 1nal"(a( (e per%+("*ar "n&eresesa%ens 5el es&a( en $ene1*" prp"6# as2 &enems>

7ra+(e 1nan*"er

7ra+(e "n!rma&"' "n&ern

7ra+(e (e (ere*8 pr*esal

7ra+(e (e a+("&r2a

;;



a" &RAUDE &INANCIERO. es la ("s&rs".n "n&en*"nal (e la "n!rma*".n1nan*"era *n el $%e& (e presen&ar ls EE477 "rreales s$re'alra(s (es'alra(s , en-a9ss *n el )n"m (e srpren(er als +s+ar"s (e ls EE477 5s*"s# a**"n"s&as# p/$l"*s +s+ar"s#=UNAT , &rs6 , *a+sar per%+"*"s a la en&"(a(# +s+ar"s ,

a**"n"s&as *n el prp.s"& (e $ene1*"arse (e ellas4a, ? &"ps (e !ra+(e 1nan*"er>

&raude -naniero or,orativo"5 es la ("s&rs".n (e la"n!rma*".n 1nan*"era real"an( pr la al&a -eren*"a , ls n"'eles(e (e*"s".n 3+e sn (e ? sen&"(s4

• A presen&ar !r&alea , $nana 1nan*"era 5em"s".n (ea**"nes , $ns6

• A presen&ar (e$"l"(a( 1nan*"er 5e'as".n (e "mp+es&s3+"e$ra !2s"*a6

&raude -naniero individual"5 es la real"a(a pr +na slapersna -r+p (e persnas# !+n*"nar"s p/$l"*s# para$ene1*"arse "n("'"(+almen&e (e ls re*+rss (e la en&"(a(4 Es&)nas*"a(as a ls (el"&s (e mal'ersa*".n (e !n(s# *n*+s".n#en&re &rs4 *mpensar el sal( (e+(r , a*ree(r (e ("s&"n&as*+en&as (e ls EE477# *)l*+ls (e la pr'"s".n para las *+en&as (e*$rana (+(sa s$re'alra(as4

b" &RAUDE DE DEREC9O #ROCE'AL. Es la man"$ra (el"*&"'a para"n(+*"r al en-a9 a &ra':s (e ls !als"1*a*"nes# s+plan&a*".n (e ls

pr*e("m"en&s %+("*"ales es&a$le*"(s 5m("1*a*"nes# !alls#pr+e$as !alsas pre ela$ra(s# pre'"amen&e s"n el (e$"( pr*es64

" &RAUDE IN&ORMATI*O INTERNO. sn *n(+*&as "l2*"&as 3+e sepr(+*en en la "n!rm)&"*a a &ra':s (e la man"p+la*".n# *rea*".n (e(a&s !alss# al&era*".n (e (a&s *n&en"(s en +n ="s&ema (eIn!rma*".n *n el $%e&"' (e $&ener -anan*"as $ene1*"sprp"s "n(e$"(s# sn>

• Transa**".n (e pera*"nes n a+&r"a(as4• Mal +s (e ls (a&s (el =IA74• +lnerar *n1(en*"al"(a( (el "n&rane&4• =!&are "le-al4• A**es n a+&r"a( a "n&rane&4• In&er*ep&a*".n (e *rre Ema"l4

d" CICLO DE RIE'GO DE &RAUDE

#RE*ENIR • Es&a$le*er *.("- (e :&"*a , *n(+*&a , ("!+n("rla4•

Capa*"&ar , prm'er la :&"*a *n e!e*&m+l&"pl"*a(r4

;?



• Es&a$le*er a(e*+a(s me*an"sms (e *n&rl"n&ern4

DI'UADIR • Es&a$le*er prem"s# prm*"nes# a('en"m"en&#*+mpl"en( (e me&as , $%e&"'s# , el *+mpl"m"en&(e me*an"sms (e *n(+*&a , :&"*a4

•

Es&a$le*er *anales (e (en+n*"a "n&erna , *"+(a(ana4• Es&a$le*er *n&rl pre'" (e (e&en*".n 5+n s"s&ema

!+era (el Cn&rl In&ern64

#ER'EGUIR • Es&a$le*er *m"&:s (e :&"*as• prm'er *anales (e (en+n*"as4• In'es&"-ar "rre-+lar"(a(es , (en+n*"as4• =eparar a ls (en+n*"a(s m"en&ras (+re la

"n'es&"-a*".n4• Den+n*"arls an&e la %+s&"*"a4• El p(er %+("*"al (e$e san*"nar (r)s&"*amen&e

e" &RAUDE &INANCIERO ) LA CONTABILIDAD CREATI*A

El a+&r CAMAL NA=ER (e1ne la *n&a$"l"(a( *rea&"'a *m el pr*es (eman"p+la*".n (e la *n&a$"l"(a( para apr'e*8arse (e ls 'a*2s (e lasnrmas *n&a$les , (e ls ps"$les *am$"s en el re-"s&r *n&a$le+&"l"an( la 'ar"e(a( (e pr)*&"*as (e e'al+a*".n 'alr"a*".n# s+$%e&"'"(a(# p*"nal"(a(# 'a*2s (e re-+la*".n4 E&*4

Para presen&ar +n EE77# 3+e re<e%e la "ma-en (er"'a(a , n ne*esar"amen&e

l 3+e en real"(a( es# 3+e s+p+es&amen&e &"enen '"'s (e rana$"l"(a( # (e"ma-en 1el (e *n&a$"l"(a(# per ex"s&e +na prem"sa en *n&a$"l"(a( la 3+en se le (e$e es*apar al a+("&r4J T( l 3+e se re-"s&ra se *n&rlaJ4 Cnes&e s+p+es& p(r2ams a1rmar 3+e ls re-"s&rs a+&ma&"a(s , s+srepr&es p+e(en perm"&"r *ns&r+"rlas pr"meras pr+e$as , e'"(en*"as (e las"n'es&"-a*"nes en *+rs# s"n em$ar- m+*8as (e es&a pr+e$as n sn*ns"(era(as *m e'"(en*"as (e pr+e$a# pr (es*n*"m"en& &:*n"* (els %+e*es# '*ales 1s*ales pr la p*a a*&+a*".n n *n'"n*en&e (eper"&s , a+("&res# pr ell# se (e$e pr!+n("ar en la "n'es&"-a*".n (eal-+ns (e ls s"-+"en&es aspe*&s 3+e se men*"na a *n&"n+a*".n4

Ls *ass (e !ra+(e 1nan*"er# sn m+*8as , m+, 'ar"a(as# pr laapl"*a*".n (e la *n&a$"l"(a( *rea&"'a# a manera (e e%empl p(emsmen*"nar ls s"-+"en&es>

;4 Al&era*".n (e re-"s&rs *n&a$"l"ar *mpras 1*&"*"as para *me&er!ra+(e en s+ *an*ela*".n4

?4 aprp"a*".n "n(e$"(amen&e (el e!e*&"' a*&"' (e la en&"(a(4@4 Aprp"a*".n "n(e$"(a (e las re*a+(a*"nes (e la r-an"a*".n me("an&e

el re&"r en el (ep.s"& , la *n&a$"l"a*".n (e las m"smas44 Cas&"- 1nan*"er (e pr:s&am '"n*+la( a la al&a -eren*"a a

*n&r"$+,en&es *n al& -ra( (e (e+(a4

4 De!ra+(a*".n &r"$+&ar"a4 La'a( (e ("ner , a*&"'s4

;@



F4 O*+l&am"en& (e +n !al&an&e (e e!e*&"' me("an&e el s$re 'alra*".n(el e!e*&"' en $an*s apr'e*8an( ls per"(s (e &rans!eren*"aen&re *+en&as4

4 A(3+"r"r $"enes , ser'"*"s *n s$re pre*" 5*asa (e pa&r+llers64H4 N (eps"&ar ("re*&amen&e en ls $an*s (eps"&ar sl la par&e

*$ra(a4

Conlu!i2nUs+almen&e el a+("&r 1nan*"er apl"*a ls pr*e("m"en&s ne*esar"s para(e&erm"nar la rana$"l"(a( (e ls EE77# en *am$" el a+("&r !rense# &"ene3+e apl"*ar pr*e("m"en&s para e'al+ar , anal"ar la *ns"s&en*"a , 'al"(e(e la "n!rma*".n 1nan*"er as*"a( a ls "l2*"&s penales4 Ma&er"a (e la"n'es&"-a*".n pr l &an&# en *as (e (e&e*&ar !ra+(es (e$er) es&a$le*er la"n*"(en*"a 3+e &"ene es&s "l2*"&s en ls EE77 , pr en(e en el pa&r"mn"(el es&a(4La *n&a$"l"(a( , pres+p+es& p/$l"*# presen&a*".n !ra+(+len&a (e repr&es

1nan*"ers# *n&rl a(m"n"s&ra&"'# *n&a$le# am$"en&e (e *n&rl#(e&erm"na*".n (e *n&rles '+lnera(s , anal"ar la respnsa$"l"(a( (ea(m"n"s&ra*".n (e r"es-s4

CORRU#CI(NEs el *n%+n& (e a*&"&+(es , a*&"'"(a(es (esarrlla(s pr ("s&"n&aspersnas 5*rr+p&r# *rr+p& 1nan*"er p/$l"*6# me("an&e la *+al se&rans*r"$en las nrmas# le,es# pr"n*"p"s es&a$le*"(s +&"l"an( lspr"'"le-"s (e p(er p/$l"*# ls *ar-s (esempe9a(s , la pr&+n"(a( 3+ese les presen&a para *me&er "l2*"&s a*&s 3+e es&)n al mar-en (e la le,#

$a% me*an"sms s+p+es&amen&e "l2*"&s le-ales para $&ener $ene1*"sprp"s en *n&rl (el pa&r"mn" (el es&a( , la *"+(a(an2a4

Ato de orru,i2n

El !+n*"nar" ser'"(r p/$l"* 3+e sl"*"&e a*ep&e (na&"'# prmesa *+al3+"er &ra 'en&a%a "n(e$"(a para pra*&"*ar +n a*& prp" (e s+ *ar- s"n!al&ar s+ $l"-a*".n ser) repr"m"( *n pena pr"'a&"'a (e l"$er&a( n menr(e @ n" ma,r (e (2as 5ar&4 @H@ (el *.("- penal64

Otro! delito!.

• Tra1* (e "n<+en*"as• Enr"3+e*"m"en& "l2*"&4• En*+$r"m"en&• O$s&r+**".n (e l %+s&"*"a

Con!euenia! del orru,tor.

• D"s&rs".n la &ma (e (e*"s"nes e*n.m"*as4• A-ra'a ls males s*"ales4• Amenaa la "n&e-r"(a( (e las "ns&"&+*"nes p/$l"*as , 1nan*"ers4•

A&en&a *n&ra el pa&r"mn" (el es&a(4

;



ELABORACI(N DE 9ALLA:GO'

Para ela$rar ls 8alla-s (e a+("&r2a se (e$e &ener en *+en&a ls"-+"en&e>

;4 Es&ar re!er"(s a as+n&s s"-n"1*a&"'s 3+e "n*l+,en "n!rma*".ns+1*"en&e , *mpe&en&e rela*"na(a *n la e'al+a*".n a la -en&e (ela a*&"'"(a( exam"na(a as2 *m ls aspe*&s# respe*& al +s (ere*+rss p/$l"*s# en &:rm"ns (e e!e*&"'"(a(# e1*"en*"a , e*nm2a4

?4 In*l+"r la "n!rma*".n ne*esar"a a ls aspe*&s (e an&e*e(en&es a 1n(e !a*"l"&ar4

@4 Es&ar re!er"( a *+al3+"er s"&+a*".n e1*"en&e , rele'an&e 3+e se(e&erm"nen en la apl"*a*".n (e pr*e("m"en&s (e a+("&r"a4

Lo! elemento! de ;alla%/o! de auditoria !on lo! !i/uiente!.

<" CONDICI(NCmpren(e la s"&+a*".n a*&+al en*n&ra(a pr el a+("&r al exam"nar +n)rea# a*&"'"(a( &ransa**".n4 La *n("*".n en&en("(a *m l 3+e esJre<e%a la manera en 3+e el *r"&er" es&) s"en( l-ra(4 Es "mpr&an&e3+e la *n("*".n 8a-a re!eren*"a ("re*&a al *r"&er"# en '"s&a (e s+prp.s"& es (es*r"$"r el *mpr&am"en& (e la en&"(a( a+("&a(a *n ell-r (e las me&as expresa(as *m *r"&er"s4 La *n("*".n p+e(ea(p&ar &res !rmas>a4 Ls *r"&er"s n '"enen l-r)n(se en !rma sa&"s!a*&r"a4$4 Ls *r"&er"s n se l-ran4*4 Ls *r"&er"s se es&)n l-ran( par*"almen&e4

Las pr+e$as (e a+("&r"a (e$en ser s+1*"en&es *m para p(ere'"(en*"ar s" la *n("*".nJ se en*+en&ra m+, ("!+n("(a es pr$a$le 3+e'+el'a a *+rr"r4 En &al *as el a+("&r (e$e re*men(ar 3+e la prp"aen&"(a( a(p&e las a**"nes *rre*&"'as *rrespn("en&es para es&a$le*erla ("mens".n &&al (e la (e1*"en*"a# (esp+:s (e l *+al la la$r (ea+("&r"a *ns"s&". en 'er"1*ar en !rma s+*es"'a s" ls es!+ers(esarrlla(s 8an s"( *rre-"(s ls errres , el"m"na(s las(e1*"en*"as en !rma aprp"a(a4

=" CRITERIOCmpren(e las nrmas *n la *+al el a+("&r m"(e la *n("*".n4 Es&am$":n la me&a 3+e la en&"(a( es&) &ra&an( (e al*anar represen&a la+n"(a( (e me("(a 3+e perm"&e e'al+ar la *n("*".n a*&+al4 I-+almen&ese (e&erm"na al *r"&er" a la nrma &rans-re("(a (e *ar)*&er le-alpera&"' (e *n&rl 3+e re-+la el a**"nar (e la en&"(a( exam"na(a4 Elplan (e a+("&r"a (e$e se9alar ls *r"&er"s 3+e se 'an a +&"l"ar4 Ela+("&r &"ene la respnsa$"l"(a( (e sele**"nar *r"&er"s 3+e seanrana$les# !a*&"$les , apl"*a$les a las *+es&"nes sme&"(as a examen4=" al-+n (e ls *r"&er"s 1%a(s (+ran&e la !ase (e planeam"en& 8a s"(!rm+la(# el a+("&r (e$e e!e*&+ar las *r("na*"nes (el *as *n laa(m"n"s&ra*".n (e la en&"(a( an&es (e +&"l"arl en el examen4

;



El (esarrll (el *r"&er" en la presen&a*".n (e la $ser'a*".n (e$e *"&arespe*21*amen&e la nrma&"'a per&"nen&e , el &ex& apl"*a(4 Ls *r"&er"sp+e(en ser ls s"-+"en&es>

D"sps"*"nes apl"*a$les a la en&"(a( Le,es

Re-lamen&s Pl2&"*as "n&ernas Planes + $%e&"'s , me&as mens+ales Nrmas MO7 D"re*&"'as , pr*e("m"en&s O&ras ("sps"*"nes (esarrlla(as pr el a+("&r =en&"( *m/n# l.-"* , *n'"n*en&e Exper"en*"a (el a+("&r Desempe9 (e en&"(a(es s"m"lares Pra*&"*as pr+(en&es

En *"er&s *ass el *r"&er" p+e(e n es&ar ("spn"$le , (e$e ser(esarrlla( pr el a+("&r4 Pr ell# en a+sen*"a (e nrmas + &rs*r"&er"s e!e*&"'s *n 3+e e'al+ar , *mparar la *n("*".n# el a+("&rp+e(e *ns"(erar ls aspe*&s s"-+"en&es>

a4 An)l"s"s *mpara&"'$4 Us (e es&a(2s&"*as nrmas &:*n"*as aprp"a(as4*4 Op"n".n (e exper&s "n(epen("en&es4

a" An>li!i! om,arativoCns&"&+,e la &:*n"*a 3+e p+e(e emplearse *+an( n ex"s&a

nmas espe*21*as para lle'a a *a$ la *mpara*".n (e las*"r*+ns&an*"as a+("&a(as *n s"&+a*"nes s"m"lares4 Es& p+(el-rase en (s !rmas>

Cmparan( el (esempe9 a*&+al *n el pasa(# l *+al&"ene la 'en&a%a (e re'elar las sen&en*"as $&en"(as en lae'al+a*".n (el (esempe94

El (esempe9 a*&+al p+e(e *mparase *n el $&en"( prla en&"(a( s"m"lar# l *+al !re*e la pr&+n"(a( (e e'al+ar(es(e ("s&"n&s p+n&s (e '"s&a las pera*"nes e%e*+&a(as

pr la a(m"n"s&ra*".n4b" La! e!tadí!tia! o norma! uni1orme!

+e sean *mpara$les sn !a*&"$les (e +&"l"ar para e'al+ar el(esempe9 (e en&"(a(es s"m"lares4 A+n3+e ell p+e(e perm"&"r+na e'al+a*".n r)p"(a (el (esempe9# la (es'en&a%a (e +&"l"ar"n("*a(res $asa(s en es&a(2s&"*as# es 3+e ellas ("!2*"lmen&e serela*"nan *n s"&+a*"nes espe*21*as , pr l &an&# n p+e(enser +&"l"a(as *m me("(as pre*"sas para la e'al+a*".n4

" O,ini2n de e?,erto! inde,endiente!

C+an( ls ser'"*"s (e exper&s sn ne*esar"s para el &ra$a%#(e$e "n&e-rarse *m ap, (e e3+"p (e a+("&r"a NAGU ;40

;



5Par&"*"pa*".n (e pr!es"nales , "n(epen("en&es6 &alesespe*"al"s&as e%er*en s+ la$r $a% la ("re**".n (el a+("&ren*ar-a(# es&an( $l"-a( a s+%e&arse a las nrmas (e a+("&r"a-+$ernamen&al# , *+an( sean apl"*a$les4 Las p"n"nes ,*men&ar"s e!e*&+a(s pr ls exper&s# represen&an +na

*n&r"$+*".n p&en*"al para +na a+("&r"a espe*21*a# (a(as s+s*apa*"(a(es# *n*"m"en&s , exper"en*"as pr l &an&# p+e(enres+l&ar +n elemen& !a'ra$le para pers+a("r a ls !+n*"nar"s(e la en&"(a( para a(p&ar a**"nes *rre*&"'as# en rela*".n a)reas 3+e pr s+ espe*"al"(a( n sn a+("&a(as en !rma*rr"en&e4

@" E&ECTOCns&"&+,e el res+l&a( a('ers p&en*"al en*n&ra(a4 Generalmen&erepresen&a la per("(a en &:rm"ns mne&ar"s r"-"na(a pr el

"n*+mpl"m"en& en el l-r (e la me&a4 La "(en&"1*a*".n (el e!e*& es +n!a*&r "mpr&an&e al a+("&r# pr l &an& le perm"&e pers+a("r a la-eren*"a *er*a (e la ne*es"(a( a a(p&ar +na a**".n *rre*&"'a pr&+napara al*anar el *r"&er" la me&a4C+an( sea ps"$le# el a+("&r (e$e "n*l+"r en *a(a $ser'a*".n s+e!e*& *+an&"1*a( en ("ner + &ra +n"(a( (e me("(a4 El e!e*& p+e(e&ener (s s"-n"1*a(s 3+e -+ar(an rela*".n *n ls $%e&"'s (e a+("&r"als 3+e se (es*r"$"r) se-+"(amen&e>

Relai2n e1etoobjetivo de la auditoría

C+an( ls $%e&"'s (e la a+("&r2a "n*l+,en la "(en&"1*a*".n# ele!e*& m"(e las *nse*+en*"as reales (e +na *n("*".n4

C+an( ls $%e&"'s (e la a+("&r2a *mpren(en> el e!e*& m"(e el-ra( (e *am$"# *rr$ran( *n la es&"ma*".n (el "mpa*&pr'*a( pr el pr-rama a*&"'"(a(es en las *n("*"ness*"ales e*n.m"*as (e ls $ene1*"ar"s4

Ls e!e*&s p+e(en &ener las *ara*&er2s&"*as s"-+"en&es>;4 Us an&"e*n.m"* "ne1*"en&e en ls re*+rss 8+mans#

ma&er"ales 1nan*"eras4?4 P:r("(a (e "n-ress p&en*"ales@4 Transm"s".n (e ("sps"*"nes apl"*a$les a la en&"(a(

4 Gas&s "n(e$"(s4 Cn&rl (e1*"en&e (e a*&"'"(a(es re*+rss4 In!rmes 1nan*"ers "nexa*&s s"n %+s&"1*a*".n

" CAU'ARepresen&a la ra.n $)s"*a pr la *+al *+rr". la *n("*".n &am$":n elm&"' (e "n*+mpl"m"en& (el *r"&er" nrma# la s"mple expres".n en el"n!rme (e 3+e el pr$lema ex"s&e# pr3+e al-+"en n *+mpl".aprp"a(amen&e *n las nrmas 3+e es "ns+1*"en&e para *n'en*er al+s+ar" (el "n!rme4 =+ "(en&"1*a*".n re3+"ere el (esarrll (e +nare*men(a*".n *ns&r+*&"'a 3+e pr'en-a (e la re*+rren*"a (e la*n("*".n4

;F



P+es& 3+e p+e(en s+r-"r pr$lemas (e$"( a +na ser"e (e !a*&res# lare*men(a*".n ser) m)s pers+as"'a s" el a+("&r p+e(e (ems&rar ,expl"*ar *n e'"(en*"a# ranam"en&# la *nex".n en&re ls pr$lemas# el!a*&r , ls !a*&res "(en&"1*a(s *m *a+sa4En al-+ns *ass p+e(e ser ne*esar" 3+e el a+("&r expl"3+e la !rma

en 3+e a"sl. la *a+sa *a+sas (en&r (e &rs !a*&res ps"$les# es& nes +n re3+"s"& para (ems&rar la ex"s&en*"a (e +na rela*".n *a+sal +nasl+*".n para 3+e ls ar-+men&s plan&ea(s res+l&en rana$les ,*n'"n*en&es4

Dentro de la! au!a! ,o!ible! identi-ada! ,ueden re1erir!e a lo!!i/uiente!.

;4 Ina(e*+a(a se-re-a*".n (e !+n*"nes?4 Nrmas "n&ernas "na(e*+a(as# "nex"s&en&es + $sle&as4@4 Caren*"as (el persnal (e re*+rss 1nan*"ers ma&er"ales4

4 7al&a (e 8nes&"(a( (e ls emplea(s44 Ins+1*"en&e *apa*"&a*".n (el persnal *la'e44 7al&a (e *n*"m"en& (e las nrmas4F4 De*"s".n *ns*"en&e (e (es'"arse (e las nrmas44 Ins+1*"en&e s+per'"s".n (e &ra$a%4H4 Ne-l"-en*"a (es*+"( en el (esarrll (e &areas4;047+n*"nam"en& (e1*"en&e (e .r-ans (e A+("&r"a "n&erna4

Evaluai2n de la im,ortania de lo! ;alla%/o! de auditoría

La a&en*".n (e la a(m"n"s&ra*".n (e la en&"(a( a+("&a(a pres&e a +n 8alla-(epen(e (e la (ems&ra*".n 3+e e!e*&/e el a+("&r a*er*a (e s+

"mpr&an*"a4 Un aspe*& a *ns"(erar es la "n("*a*".n s$re s" la s"&+a*".nne-a&"'a (e&e*&a(a es +n *as a"sla( se en*+en&ra ex&en("(# as2 *m&am$":n s+ prpr*".n , la !re*+en*"a *n 3+e *+rre4 La "mpr&an*"a (e +n8alla- es e'al+a(a# -eneralmen&e *n s+ e!e*&4 Ls e!e*&s seana*&+ales p&en*"ales en el !+&+r# en la me("(a ps"$le# (e$en expnerse&:rm"ns mne&ar"s en n/mer (e &ransa**"nes4

El a+("&r (e$e "(en&"1*ar , expl"*ar las ranes pr las *+ales ex"s&e +na(es'"a*".n en el *n&rl "n&ern -eneral4 C+an( se &"ene +na "(ea *lararespe*& (e pr3+e s+*e(". el pr$lema# p+e(e ser m)s !)*"l "(en&"1*ar la

*a+sa , pre'en"r s+ re!eren*"a en el !+&+r4

Es "mpr&an&e &am$":n 3+e en &(s ls *ass ex"s&a +na rela*".n l.-"*aen&re la *a+sa (e&e*&a(a , la re*men(a*".n 3+e !rm+le el a+("&r4

C(DIGO DE 0TICA DEL AUDITOR GUBERNAMENTAL

Ls *.("-s sn ls s"-+"en&es>

<" A,titud de !erviio. la ele**".n "n("'"(+al (e la$rar en el ="s&emaNa*"nal (e Cn&rl 5=NC6# as+me la ap&"&+( permanen&e para(esempe9 (e las a*&"'"(a(es 3+e se en*+en&ren la real"a*".n*n!rme a las ("sps"*"nes '"-en&es4

;



La '*a*".n (e ser'"*" se m+es&ra en a**"nes (e en&re-a (e las&areas as"-na(as# en las ("sps"*"nes para (ar esmera(a a&en*".n als re3+er"m"en&s , &ra$a%s en*men(a(s en &areas (ere*ep&"'"(a( para a&en(er , sl+*"nar s+s pe&"*"nes# (en+n*"as 3+e%as (e ls *"+(a(ans4

=" Calidad de !erviio. *n&r"$+,e al l-r (e la ex*elen*"a en elser'"*" p/$l"* pr me(" (e n+es&ras re*men(a*"nes , (e la"n!rma*".n *n&a$le 3+e ser) pr&+n *n el 'alr a-re-a(4Para la par&"*"pa*".n es &ener en *+en&a>a4 La ne*es"(a( (e man&ener "n&ernamen&e l *n&en"(4$4 =er re*ep&"'s a las $ser'a*"nes , s+-eren*"as# para me%rar en

n+es&r (esempe9 3+e sean !rm+la(as pr ls s+per"res4*4 La ne*es"(a( (e a-&ar &(s ls me("s ne*esar"s para *+mpl"r

las respnsa$"l"(a(es# as2 al*anar las me&as# $%e&"'s , laexpe*&a&"'a &:*n"*a perse-+"(a pr n+es&ra a**".n4

@" Com,romi!o on el ,aí!. las a**"nes se en*+en&ran r"en&a(as al$"enes&ar (el pa2s# , a prp"*"ar el (esarrll (e +na a(m"n"s&ra*".np/$l"*a al ser'"*" (e la s*"e(a(# para l *+al es&ams*mprme&"(s *n ls "n&ereses permanen&emen&e (e n+es&ras"ns&"&+*"nes# en sal'a-+ar(a (el pa&r"mn" p/$l"* , *n el respe&es&r"*& al ren("m"en& %+r2("* , (em)s (e$eres (el es&a( e"n&ereses "n("'"(+ales4

" Cordialidad. (+ran&e el pr*es (e a+("&r2a# las &areas (e

(esempe9 &en"en( en *+en&a ls (ere*8s , la ("-n"(a( (e lsa+("&a(s es ne*esar"a e1*"en*"a , e1*a*"a en la a(m"n"s&ra*".n (els re*+rss# as2 *m la *n&"n+"(a( (el ser'"*" en las )reasexam"na(as# &ener las $+enas *n(+*&as *n ls !+n*"nar"s p/$l"*ss"n pner en r"es- n+es&ra "n(epen(en*"a , pr$"(a(# , e'"&ar*+al3+"er ex*es (e a&r"$+*"nes 3+e *reen +n *l"ma "na(e*+a( paran+es&ra la$r4

" Cuidado 7 e!mero ,er!onal. ls a+("&res permanen&emen&esms *+"(a(ss en emplear *rre*&amen&e el %+"*" pr!es"nalpara (e&erm"nar , ele-"r *a(a +na (e las (e*"s"nes prp"as (e la

a*&"'"(a(# as2 *m para &(s a3+ells elemen&s , *r"&er"s"mpres*"n("$les para p(er (e*"("r n+es&ras *sas (e a**".n4

" Inde,endenia objetividad e im,arialidad. ls a+("&resre*n*en la "n(epen(en*"a *m +n !a*&r esen*"al para +n me%r(esempe9# pr l 3+e las (e*"s"nes , a*&+a*"nes s"empre ser"en&an a a+men&ar ls n"'eles (e "n(epen(en*"a , n (e$e ser("sm"n+"(a4O$%e&"'"(a( es (esempe9ar n+es&ras &areas n en*n&ra(s -+"a(spr la exa*&"&+( , re*&"&+( *n "mpar*"al"(a( , '"ene a ser +na

-aran&2a m2n"ma , 3+e (e$ems (ar +n &ra&am"en& "-+al"&ar" a&(s ls a+("&res4

;H



F" #robidad admini!trativa. en l persnal man&enems +na*n(+*&a "n&a*8a$le# en n+es&ras (e*"s"nes# al a(m"n"s&rar ls$"enes# ls re*+rss p/$l"*s *n en&re-a leal , 8nes&a al(esempe9 (e n+es&ras &areas# s"en( *ns*"en&es , respe&an( pr

&an& las l"m"&a*"nes 3+e ells ns ex"-en4A &ra':s (e n+es&r e%er*"*" !+n*"nal *la$rams *n la pr$"(a(p/$l"*a# *m+n"*an( a3+ells 8e*8s 3+e (en&an "rre-+lar"(a(es !ra+(es (e m( pr&+n , (e ma,r s+s&en& ps"$le para perm"&"rs+ *mprens".n exa*&a , es*lare*"m"en& en !rma "ns&an*"a4

" Re!erva 7 on-denialidad. 3+"enes as+m"ms las a*&"&+(es"n8eren&es a la a+("&r"a -+$ernamen&al# a+n l+e- (e *n*l+"r es&as#&enems la $l"-a*".n persnal2s"ma (e -+ar(ar reser'a respe*& as+s pr-ramas# pr*ess , res+l&a(s# as2 *m la "n!rma*".npr"'"le-"a(a (el *+al &marems *n*"m"en& *n el m&"' (ele%er*"*" 5examen6# es&)n "mpe("(s a +&"l"ar# re'elarlas# &ram"&arlasa &er*ers (e *+al3+"er m(# sal' a e!e*&s (e *+mpl"r n+es&rasrespnsa$"l"(a(es le-ales4

H" Tenii!mo. a*&+ams en &( mmen& (e manera pr!es"nal#apl"*an( ls es&)n(ares pr!es"nales "n&erna*"nales# las nrmas (ea+("&r"a -+$ernamen&al# *apa*"(a( pr!es"nal , la ma(+res (el*r"&er" 3+e ns (eman(an en !rma &ras*en(en&e la$r (el *n&rl-+$ernamen&al , !rm+lams n+es&ras p"n"nes $%e&"'amen&e *npres*"n(en*"a (e *+al3+"er "n*"(en*"a e!e*& (e s+ -es&".n s+s

res+l&a(s4

<" *oai2n ,or la verdad 7 la tran!,arenia. en &(asn+es&ras a*&"'"(a(es &rasm"&"ms *n la *n'"**".n 3+e ns &r-a lase-+r"(a( en la *rre**".n (e n+es&ra la$r# ls res+l&a(s 'era*es ,p"n"nes *"er&as 3+e 8a,an s"( re'ela(as e e'"(en*"a(as# s"n*+l&am"en& n" am$"-Qe(a(es (e n+es&r e%er*"*" !+n*"nal 3+e"mpl"*a par&"*+larmen&e>

a4 Generar , &rasm"&"r +na "n!rma*".n /&"l# per&"nen&e# *mprens".n#1a$le , 'er"1*a$le para la &ma (e (e*"s"nes4

$4 Br"n(an "n!rma*".n s$re n+es&ras pera*"nes a 3+"enes seen*+en&ran !a*+l&a(as para apre*"arlas e'"(en*"arlas4

*4 Man"!es&ar *n *lar"(a( e "n&e-r"(a( las re*men(a*"nes ,p"n"nes 3+e ns *mpe&en4

(4 Presen&ar las (e*lara*"nes %+ra(as (e $"enes , ren&as 3+e ns*mpe&en *n!rme a le,4

OBJETI*O' DE LA AUDITORÍA GUBERNAMENTAL

=e (e$e e!e*&+ar a las NAGU , (e exps"*"nes espe*"al"a(as em"&"(as pr

la *n&ralr2a -eneral (e la Rep4 # apl"*an( las &:*n"*as# m:&(s ,pr*e("m"en&s es&a$le*"(s pr la pr!es".n (el *n&a(r p/$l"*4

?0



• OBJETI*O'.

E'al+ar la *rre*&a +&"l"a*".n (e ls re*+rss p/$l"*s 'er"1*an( el

*+mpl"m"en& (e las exps"*"nes le-ales , re-lamen&ar"as#("re*&"'as# e&*4

De&erm"nar la rana$"l"(a( (e ls "n!rmes 1nan*"ers4 Op"nar s$re ls EE77 , s+s pera*"nes (e las en&"(a(es p/$l"*as

3+e (e$en presen&ar rana$lemen&e4 7r&ale*er el =CI (e la en&"(a( a+("&a(a4 De&e*&ar el -ra( 3+e se 8an al*ana( ls $%e&"'s pre'"s&s , ls

res+l&a(s $&en"(s en rela*".n a ls re*+rss as"-na(s , al*+mpl"m"en& (e ls planes , pr-ramas apr$a(s pr la en&"(a(4

De&erm"nar el *+mpl"m"en& (e las (e las exps"*"nes le-ales4 De&erm"nar s" ls $%e&"'s , me&as $ene1*"s pr la en&"(a(

exam"na(a se es&)n l-ran(4 Pre*"sar# s" el se*&r p/$l"*# a(3+"ere , pr&e-e s+s re*+rss en

!rma e*n.m"*a , e1*"en&e4 7r&ale*er el s"s&ema (e *n&rl "n&ern (e la en&"(a( a+("&a(a4 Es&a$le*er s" la "n!rma*".n 1nan*"era , -eren*"al ela$ra(a pr la

en&"(a( es *rre*&a# *n1a$le , pr&+na4 I(en&"1*ar las *a+sas (e "ne1*"en*"as en la -es&".n pr)*&"*as

an&"e*n.m"*as4 De&erm"nar s" ls *n&rles4

El a+("&r -+$ernamen&al es el pses"nal 3+e re/ne ls re3+"s"&sne*esar"s para el e%er*"*" (el &ra$a% (e a+("&r"a en las en&"(a(es

s+%e&as al =NC# apl"*an( las NAGAs# NIAs# NAGU 3+e ser)n ex&erns e"n&erns

El pr*es (e la a+("&r"a -+$ernamen&al *mpren(es las e&apas (eplan"1*a*".n# e%e*+*".n e "n!rme4 =e "n"*". *n la !rm+la*".n (elrespe*&"' plan , *+lm"na *n la em"s".n (el "n!rme a la Cn&ralr2aGeneral (e la Rep+$l"*a (e la en&"(a( a+("&a(a , +n e%emplar a lam)x"ma a+&r"(a( (e la en&"(a(4

El *.("- (e &"*a s"r'e *m +na -+2a para la a**".n mral (e ls*n&a(res p/$l"*s , (e &rs pr!es"nales en el ="s&ema Na*"nal (e

Cn&rl 5=NC63+e pr me(" (e es&e (e*laran la "n&en*".n (e *+mpl"r *nla s*"e(a(# (e ser'"rla *n leal&a( , ("r"-en*"a# (e respe&arse , *+mpl"r*n *rre**".n s+s $l"-a*"nes4

CAU'A' DE LA CORRU#CI(N

Ex*es p(er ("s*re*"nal (el !+n*"nar" p/$l"*4 La *n*en&ra*".n (e p(eres (e (e*"s"nes4 7al&a (e me*an"sms (e *n&rl "n&ern 3+e sal'a-+ar(en ls

$"enes , pa&r"mn" (el es&a( 7al&a (e &ransparen*"a en la "n!rma*".n# as2 *m el

es&a$le*"m"en& (e me*an"sms (e par&"*"pa*".n *"+(a(ana en laspr"n*"pales (e*"s"nes (e la en&"(a(4

?;



La "mp+n"(a( en ls a*&s (e *rr+p*".n La p*a e1*"en*"a , e1*a*"a en la a(m"n"s&ra*".n p+$l"*a El s$rn "n&erna*"nal (e ls pr"n*"pales p(eres (el es&a(>

e%e*+&"'# %+("*"al , el *n-res 5le-"sla&"'64

CON'ECUENCIA' DE LA CORRU#CI(N D"s&rs".n a la &ma (e (e*"s"nes e*n.m"*as A-ra'a ls males s*"ales Amenaa la "n&e-r"(a( (e las "ns&"&+*"nes p+$l"*as A&en&a *n&ra el pa&r"mn" (el es&a(4

'ÍNTOMA' DE &RAUDE ) CORRU#CI(N

;4 Ps"$"l"(a( (e 3+e la *rr+p*".n , el !ra+(e es&:n *re*"en($asa(s en e'"(en*"as (e 3+e ls a*&s le-ales 8an (esapare*"(*n man"1es& (es*n&en& (e ls 3+e par&"*"pan en a*&spr*ess l"*"&ar"s# *n*+rss p/$l"*s le-ales4

?4 A*&"'s (e re*+rss p/$l"*s 3+e 8an s"( (es'"a( 8a*"a &rs1nes s"n *+mpl"r el $%e&"' plan&ea(4

@4 A*&"'s (e re*+rss p/$l"*s 3+e 8an (esapare*"( 8an s+s&ra2(s"s&em)&"*amen&e

4 Cn&rles "n&erns 8an s"( '+lnera(s permanen&emen&e4

ELEMENTO' NECE'ARIO' #ARA CON&IGURAR LA #RE'UNCI(NDEL DELITO

=n ls s"-+"en&es>

;4 Ex"s&en*"a (e 8e*8s e*n.m"*s4?4 I(en&"1*a*".n (e ls pr$lemas "n'l+*ra(s 5a+&r a+&res#

*.mpl"*es4 e&*464@4 I(en&"1*a*".n (el (a9 per%+"*" e*n.m"*44 I(en&"1*a*".n (e la en&"(a( per%+("*a(a 5'"*&"ma644 E'al+ar la "n&en*"nal"(a(# preme("&a*".n , la !a*"l"(a( *n 3+e se

presen&arn ls 8e*8s para *me&er ls a*&s (el"*&+ss5*n("*".n , e'al+a*".n (e r"es-64

4 C+an&"1*a*".n (el (a94F4 I(en&"1*a*".n (e nrmas &rans-re("(as 5*r"&er" pr!es"nal64

4 =+s&en&a*".n (e las pr+e$a 5!+n(amen&s# 8e*8s , (ere*8s64

IN*E'TIGACI(N DE LO' ACTO' DE CORRU#CI(N

En las "n'es&"-a*"nes (e enr"3+e*"m"en& "l2*"&# se &ra&a (e es&a$le*erls 8e*8s e*n.m"*s *n&ra("*&r"s e "n*n-r+en&es# $&en"en( paraell "n!rma*".n 1nan*"era 3+e se sme&e a an)l"s"s# real"an( 'ar"e(a((e *)l*+ls# &en(en*"as# pr*en&a%es , ranes para res+m"r# "n&erpre&ar, lle-ar a ls res+l&a(s 3+e ns lle'en a (e&erm"nar +n "n*remen&pa&r"mn"al "n%+s&"1*a(# l *+al se !+n(amen&a en ls 8e*8s s"-+"en&es>

??



;4 Ins+1*"en*"a (e la s+s&en&a*".n (e "n-res# r"-"na(s pr el"n*remen& pa&r"mn"al respe*& a ls "n-ress le-2&"ms (+ran&eel e%er*"*" (e s+s !+n*"nes4

?4 Cn*en&ra*".n e "n*remen& (e pa&r"mn" en +n $re'2s"m&"emp4

@4 La a+sen*"a (e prpr*"nal"(a( en&re ls "n-ress '"n*+la(s aa*&"'"(a(es e*n.m"*as , pr(+*&"'as# as2 *m el "n*remen&pa&r"mn"al

4 La "nex"s&en*"a (e &ras a*&"'"(a(es 3+e expl"3+en el "n*remen&(e s+ pa&r"mn"

4 La $&en*".n pr par&e (el ser'"(r p/$l"* (e s"-ns ex&er"res (er"3+eas n %+s&"1*a(as# 3+e ("*8 enr"3+e*"m"en& se 8a,a$&en"( pr ranes (e (esempe9 (e &al *+al *ar- en laa(m"n"s&ra*".n p/$l"*a4

4 s&"l"(a( (emas"a(a *r("al"(a( en las en&re'"s&as4

#ROCEDIMIENTO' DE AUDITORÍA DE ANTICORRU#CI(N

=n pera*"nes espe*21*as 3+e se apl"*an en el (esarrll (el examen3+e "n*l+,en pr)*&"*as , &:*n"*as *ns"(era(as ne*esar"a en el an)l"s"s(el 8e*8 e*n.m"*# pera*"nes *"r*+ns&an*"as rela&"'as a*&s"l2*"&s 3+e a&en&an en *n&ra (el pa&r"mn" "ns&"&+*"nal# en*nse*+en*"a# ls pr*e("m"en&s (e a+("&r"a !rense 3+e se a(ap&en ,apl"3+en (e$en es&ar en *n*r(an*"a *n las *ara*&er2s&"*as ,*"r*+ns&an*"as (e ls 8e*8s "le-ales# as2 *m la ma-n"&+( (e ls (a9s#per%+"*"s4

• &INALIDAD.

De&erm"nar , prpner me*an"sms (e "n'es&"-a*".n (e pres+n&s 8e*8s(el"*&+ss# &ales *m>

La a(+l&era*".n (e (a&s# *"!ras# "n!rmes , &rs4 O*+l&am"en& (e re-"s&rs# (*+men&s , &rs "l2*"&s as*"a(s a

a*&s (e *rr+p*".n , !ra+(e4

• DETERMINACI(N DE LO' OBJETI*O' #ARA A#LICAR LO'#ROCEDIMIENTO'

S+: es l 3+e ,a *n*ems (e ls 8e*8s "l2*"&s S+: es l 3+e ne*es"&ams sa$er *n*er S+: , *+)les sn ls elemen&s (e ls s+p+es&s "l2*"&s S+: es l 3+e 3+erems pr$ar SC+)les sn ls elemen&s 3+e l *ns&"&+,en SC.m (e$ (e&erm"nar las '"la*"nes &rans-res"nes al mar*

le-al le-"sla&"' SC+)les sn ls *r"&er"s (e a+("&r"a SC.m (e$ re'"sar las pr+e$as , e'"(en*"as (e !ra+(e *rr+p*".n

?@



METODO' DE IN*E'TIGACI(N &OREN'E

<" De-nii2n Identi-ai2n de lo! ;e;o! delitivo!• S+: 3+"enes es&)n "n'l+*ra(s S*+)les sn ls 8e*8s

as*"a(s a ls "l2*"&s•

S=er) 'er(a(era la (en+n*"a a*+sa*".n (e ls 8e*8s(el"*&"'s SC+)l es el )n"m (e ls 8e*8s "n'es&"-a(s• SC+)l en 3+: *"r*+ns&an*"as *as"narn ls a*&s SEs -ra'e

3+e ma-n"&+( &"enen ls 8e*8s "n'l+*ra(s• SC+)l (e$e ser la *a(ena *a+sal (el "l2*"&

=" Reo,ilai2n de ;e;o! 7 ,rueba!Es la e'al+a*".n , 'al"(a*".n (e ls (e ls (es*ar-s# se 'alran laspr+e$as real"a(as pr la a+("&r2a# se *n&ras&a la e'"(en*"a 3+es+s&en&a el 8alla-4

@" Evaluai2n de ontrol interno• Ela$re ls papeles (e &ra$a% as*"an( 8e*8s (el"*&"'s#

persnas "n'l+*ra(as# e'"(en*"as "n("*"s (e !ra+(e *rr+p*".n4

• Cns&r+,a +n mapa r+&a (e ls "l2*"&s es&a$le*"en( +na*rnl-2a (e ls e'en&s preex"s&en&es , s+$se*+en&es a 1n(e *n&ras&ar *n las (e*lara*"nes , man"!es&a*"nes (e ls"n'l+*ra(s4

• C+an&"1*ar las e'"(en*"as , las pr+e$as# p:r("(as 1nan*"eras4

" An>li!i! 7 evaluai2n de lo! indiio! 7 evidenia!• De&erm"nar (n(e se p(r2an re*p"lar las e'"(en*"as , pr+e$as(els 8e*8s a*&s "l2*"&s4

• SLs "n("*"s , pr+e$as sn ("re*&as *"r*+ns&an*"ales• SEx"s&en &es&"-s presen*"ales• SEs&)n ("sp+es&s a (e*larar• S+: &"p (e pr+e$as sn ne*esar"as para (ems&rar ls

8e*8s "l2*"&s• ST"p"1*an ls 8e*8s en !rma (e pres+n*".n

" &ormulai2n de ;alla%/o! e im,utaione!

• SC+)l es la ma-n"&+( (el r"es-• SEx"s&en nrmas (e *n&rles "n&erns es&a$le*"(s ,

a(e*+a(s a la pre'en*".n (e a*&s (e !ra+(e , *rr+p*".n• SC+)les sn las ranes !+n(amen&ales 3+e prm'"ern ls

a*&s "l2*"&s# *n&rles "n&erns (:$"les# ps"*".n es&ra&:-"*a (e!+n*"nar"s "n'l+*ra(s

" Evaluai2n de lo! de!ar/o! e im,utaione!• De&erm"nar ls 8alla-s (e a+("&r2a# (e1*"en*"as , a*&s

"l2*"&s4• er"1*ar , anal"ar las *a+sas (e ls "n'l+*ra(s4

?



E*ALUACI(N DE RIE'GO'

El &:rm"n r"es-J es +n *n*ep& *+, s"-n"1*a( es el (m"n" *m/n s"nem$ar-# para me%r pre*"s".n se expne al-+nas (e1n"*"nes4

•

De a*+er( a la RAE r"es-J s"-n"1*a *n&"n-en*"a prx"m"(a( (e+n (a94• =e-/n el CO=O la e'al+a*".n (e r"es- *ns"s&e en la "(en&"1*a*".n ,

an)l"s"s (e ls !a*&res 3+e p(r2an a!e*&ar la *nse*+*".n (e ls$%e&"'s , en $ase a ("*8 an)l"s"s (e&erm"nar la !rma en 3+e +nr"es- (e$e ser -es&"na(4

• Las nrmas para la pr)*&"*a pr!es"nal (e a+("&r2a em"&"(a pr el"ns&"&+& amer"*an (e a+("&res "n&erns se9ala al r"es-# *m laps"$"l"(a( (e 3+e +n e'en& a**".n 3+e(a , p+e(e a!e*&ar en!rma a('ersa a la r-an"a*".n# r"es- es el p&en*"al (e lsres+l&a(s ne-a&"'s4

La r-an"a*".n p+e(e 'erse exp+es&a a ("'erss &"ps (e r"es-s 3+ep+e(en res+m"rse en ls s"-+"en&es>

Cn&a$"l"(a( err.nea "naprp"a(a4 P:r("(a (es&r+**".n (e a*&"'s 1%s re*+rss 1nan*"ers4 Cs&s ex*es"'s"n-ress (e1*"en&es4 =an*"nes le-ales4 7ra+(e r$4 De*"s"nes err.neas (e la -eren*"a4

De a*+er( a la l"s&a an&er"r se p+e(e (e*"r 3+e ls r"es-s sn !)*"lmen&e"(en&"1*a(s# s"n em$arlas *a+sas 3+e prp"*"an s+ apre*"a*".n# p+e(en

ser /&"les , (e 2n(le m+, ("'ersa# +na m"sma *a+sa p+e(e -enerar m)s (e+n &"p (e r"es-4El pr*es (e$er) prpr*"nar e'al+a*"nes (e r"es-s# &an& a +n n"'el-l$al *m a n"'eles espe*21*s (el s"s&ema 5para n+e's pr,e*&s , para*ass re*+rren&es6# , (e$er) ase-+rar a*&+al"a*"nes re-+lares a la"n!rma*".n s$re e'al+a*".n (e r"es-s +&"l"an( ls res+l&a(s (ea+("&r"a *n "nspe**"nes e "n*"(en*"as "(en&"1*a(as# as2 &enems>

En!3+e (e e'al+a*".n (e r"es-s I(en&"1*a*".n (e r"es-s Me("*".n (e r"es-s A*ep&a*".n (e r"es-s

Cla!i-ai2n de rie!/o!

aK Rie!/o in;erente. es la ps"$"l"(a( (e ls EE77 a la ex"s&en*"a (eerrres e "rre-+lar"(a(es s"-n"1*a&"'as# 3+e 8a,an s+!r"( ("s&rs"nes3+e p+e(an res+l&ar ma&er"ales "n("'"(+almen&e *le*&"'amen&e4&atore! $ue determinan el rie!/o in;erente a la naturale%ade la entidad

El &"p (e pera*".n 3+e se real"a La na&+ralea (e ls ser'"*"s 3+e pres&a El 'l+men (e las &ransa**"nes 3+e real"an

La s"&+a*".n e*n.m"*a , 1nan*"era (e la en&"(a( La r-an"a*".n (e la en&"(a(

?



La mala apl"*a*".n (e las ("re*&"'as Errres (e *ns"(era*".n (e&e*&a(a pr a+("&res an&er"res La *al"(a( , *al"1*a*".n (e re*+rss 8+mans

Caraterí!tia! de rie!/o Mal'ersa*".n (e !n(s p+e(e "n<+"r a r$ (e ("ner en

e!e*&"' , &rs a*&s *n'er&"$les4 La as"-na*".n "n&en*"na(a (e mn&s "n!er"res a las &asas

pre'"s&as en la *ap&a*".n (e "n-ress4 El pa- (e $"enes , ser'"*"s "nex"s&en&es4 El mal +s (e ls re*+rss (el es&a( (arles +s ("s&"n& a l

se9ala( pr ls ("sps"&"'s le-ales4

bK Rie!/o de ontrol. se (e&erm"na e'al+an( la *apa*"(a( (els"s&ema (e *n&rl "mplemen&a( para (e&erm"nar errres "rre-+lar"(a(es s"-n"1*a&"'as en !rma pr&+na# pr l &an&# laex"s&en*"a (e p+n&s (:$"les (e *n&rl 5"mpl"*ar2a la ex"s&en*"a (e

!a*&res 3+e "n*remen&en el r"e- (e *n&rl# a!e*&a la *al"(a( (e lspr*e("m"en&s (e a+("&r"a a apl"*ar64&atore! $ue determinan el rie!/o de ontrol

Ls s"s&emas (e "n!rma*".n (e *n&a$"l"(a( , *n&rl"mplemen&a(s n &"enen es&r+*&+ra r-)n"*a# n ex"s&en*anales (e *r("na*".n en&re ells4

La es&r+*&+ra r-)n"*a (e la en&"(a( es m+, *mple%a ,$+r*r)&"*a4

Ls m:&(s para as"-nar la a+&r"(a( , respnsa$"l"(a( es

"ne1*a en al-+ns *ass# ex"s&e a+sen*"a (e ells4

Ls m:&(s es&a$le*"(s (e *n&rl a(m"n"s&ra&"' snes*ass e "ne1*"en&es4 Las pl2&"*as (el persnal sn "nr-)n"*as4 Las "n<+en*"as ex&ernas a la en&"(a( sn ne-a&"'as4

K Rie!/o de detei2n. se (e&erm"na *+an( ls pr*e("m"en&s (ea+("&r"a sele**"na(s n (e&e*&an errres "rre-+lar"(a(esex"s&en&es en ls EE77# pr l &an&# en la me("(a en 3+e se pre&en(aem"&"r +na p"n".n *rre*&a (e$er)n e'al+arse ls elemen&s (e %+"*ne*esar"s , ls pr*e("m"en&s (e a+("&r"a (e$e (e&e*&ar &(s lserrres ex"s&en&es (e mens a m)s s"-n"1*a&"'s *+an( m)s al&

sea el n"'el e'al+a( (el r"es- ma,r ser) la e'"(en*"a 3+e ela+("&r (e$er) $&ener *n la apl"*a*".n (e s+s pr*e("m"en&ss+s&an&"'s4&atore! $ue determinan rie!/o de detei2n

La "ne1*"en*"a en ls pr*e("m"en&s (e a+("&r"a apl"*a(s4 La mala apl"*a*".n (e pr*e("m"en&s (e a+("&res4 Ls pr$lemas (e (e1n"*".n (el al*an*e , pr&+n"(a( (e ls

pr*e("m"en&s (e a+("&r"a apl"*a(s4 El examen 3+e se real"a pr me(" (e m+es&ras 3+e n se

ex&"en(e al +n"'ers (e las &ransa**"nes# pr l &an& la mala

(e&erm"na*".n (el &ama9 (e la m+es&ra p+e(e lle'ar a*n*l+s"nes err.neas4

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E*ALUACI(N DEL RIE'GO DE AUDITORÍAEn el pr*es en el *+al a par&"r (el an)l"s"s (e ex"s&en*"a e "n&ens"(a( (e ls!a*&res (e r"es- se m"(e el n"'el (e r"es- presen&e en *a(a *as4La e'al+a*".n ala n"'el (e r"es- es +n pr*es &&almen&e s+$%e&"' ,

(epen(e ex*l+s"'amen&e (el *r"&er"# *apa*"(a(# exper"en*"a (el a+("&ran&er"r# es la $ase para la (e&erm"na*".n (el en!3+e (e a+("&r"a# el *+ales&ar) ("re*&amen&e sele**"na( pr la na&+ralea# pr&+n"(a( , al*an*e(e ls pr*e("m"en&s (e a+("&r"a a apl"*ar4El r"es- se e'al/a a (s n"'eles>A n"'el (e EE77 , a n"'el (e sal(s

A nivel de EE&&. el r"es- es (e na&+ralea ampl"a , l 3+e see'al/a es la ps"$"l"(a( (e 3+e +n (e ls es&a(s# *n&en-a errresrela&"'amen&e "mpr&an&es4

A nivel de !aldo!. &"ene 3+e 'er *n las a*&"'"(a(es (e *n&rlespe*21*# *n la real"a*".n (e pr+e$as (e *n&rl4

Ls n"'eles (e r"esespe*21* sn> R"es- m2n"m R"es- $a% R"es- me(" R"esal&

#ROCEDIMIENTO' DE CONTROL &INANCIERO

• #roedimiento De Control

=n a3+ellas pl2&"*as 3+e se a("*"nan al am$"en&e (e *n&rl , a lss"s&emas (e *n&rl es&a$le*"(s *n la 1nal"(a( (e prpr*"nar se-+r"(a(rana$le4

• #roedimiento! B>!io!

A+&r"a*".n aprp"a(a (e apl"*a*"nes , a*&"'"(a(es4

=e-re-a*".n (e !+n*"nes 3+e as"-nan las respnsa$"l"(a(es (e

a+&r"a*".n (e pera*"nes4

Re-"s&r , sal'a-+ar(a (e a*&"'s4 D"se9# +s (e (*+men&s , re-"s&rs aprp"a(s4

Em"s".n (e ("sps"&"'s (e se-+r"(a(# aprp"a(s en *+an& ala**es , +&"l"a*".n (e re-"s&rs4

Re-"s&r (e pr*e("m"en& , res+men aprp"a( (e &ransa**"nes3+e perm"&an la prepara*".n (e ls EE774

• Evaluai2n Del 'i!tema De Contabilidad

?F



Des*r"$a en !rma $re'e# la r-an"a*".n (e la !+n*".n (e*n&a$"l"(a(# "n*l+,en(# la "(en&"1*a*".n (el persnal *la'e# as2 *m s+ es&r+*&+ra r-)n"*a , *m se prm+e'e el *n&rl4

er"13+e el plan (e *+en&as , la ("n)m"*a (e las pr"n*"pales

*+en&as

er"13+e las &ransa**"nes s"-n"1*a&"'as (e ls EE774

er"13+e el *"*l (e pera*"nes "mpr&an&es4

• *eri-ai2n Del Re/i!tro ) Doumento! 'u!tentatorio!

er"13+e ls l"$rs pr"n*"pales , re-"s&rs a+x"l"ares4

er"13+e la (*+men&a*".n s+s&en&a&r"a (e "n-ress# -as&s ,

&rs4 Re'"se la (*+men&a*".n s+s&en&a&r"a (e las pr"n*"pales *+en&as

3+e se en*+en&ran "n'l+*ra(as en el pr*es (e &ransa**"nes4

Anal"*e la se*+en*"a , pr&+n"(a( (e ls pr"n*"pales "n!rmes

1nan*"ers para la -eren*"a4

• 'i!tema Contable o de Contabilidad

El s"s&ema (e *n&a$"l"(a( *ns"s&e en ls m:&(s , re-"s&rs es&a$le*"(spara "(en&"1*ar# re+n"r# anal"ar# *las"1*ar# re-"s&rar e "n!rmar las&ransa**"nes (e la en&"(a( as2 *m man&ener el re-"s&r (e a*&"'s ,pas"'s4

RE+UI'ITO' &UNDAMENTALE' #ARA #ROGRAMA' DE AUDITORÍA

=e (e$e &ener en *+en&a para pr-ramas (e EE77 &res se-men&ss"-+"en&es>

a4 Es&a re!er"( a ls pr*e("m"en&s (e a+("&r2a 1nan*"era4$4 Crrespn(e a la apl"*a*".n (e pr+e$as s+s&an&"'as (e las ("!eren&es

*+en&as m)s "mpr&an&es4

*4 Es&a re!er"( a la 'er"1*a*".n (e ls aspe*&s (e *+mpl"m"en& (e lasnrmas le-ales 3+e es&) $l"-a( en la en&"(a(4

'I'TEMA DE CUM#LIMIENTO

Es&) *ns&"&+"( pr +n *n%+n& (e pl2&"*as , pr*e("m"en&s es&a$le*"(spara mn"&rear el *+mpl"m"en& (e le,es , re-+la*"nes apl"*a$les4Me("an&e en&re'"s&as pr la a(m"n"s&ra*".n el a+("&r (e$e *mpren(er ,(*+men&ar es&e pr*es para>

;4 I(en&"1*ar , (*+men&ar &(as las le,es , re-+la*"nes apl"*a$les a la

en&"(a(4

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?4 Mn"&rear las m("1*a*"nes en le,es , re-+la*"nes en !rmapr&+na4

@4 Ase-+rar 3+e el n+mer aprp"a( (e emplea(s *mpe&en&es (en&r(e la en&"(a( en el *+mpl"m"en& (e le,es , re-+la*"nes apl"*a$les4

'i!tema de o,eraione!A &ra':s (e en&re'"s&as *n ls !+n*"nar"s# el a+("&r (e$e en&en(er ,(*+men&ar *+al3+"er s"s&ema 3+e ela$re# "n!rma*".n 3+e sea +&"l"a(para la ela$ra*".n (e ren("m"en&4El a+("&r (e$e en&en(er , (*+men&ar l s"-+"en&e>

a4 Cm la en&"(a( (e&erm"na las me("(as (e ren("m"en& a "n!rmar#"n*l+,en( s+ rela*".n *n la m"s".n (e la en&"(a(4

$4 La !+en&e (e "n!rma*".n +&"l"a(a en las e'al+a*"nes (eren("m"en&4

*4 El pr*es +sa( para preparar la e'al+a*".n (el ren("m"en&# en$ase a la "n!rma*".n pr(+*"(a pr el s"s&ema *mp+&ar"a(4

ACTI*IDADE' DE CONTROL GERENCIAL=e re1ere a las a**"nes 3+e real"an la -eren*"a , &r persnal (e("re**".n (e la en&"(a( para *+mpl"r ("ar"amen&e *n las !+n*"nesas"-na(as4Ls elemen&s *n!rman&es (e las a*&"'"(a(es (e *n&rl -eren*"al sn>

;4 Pl2&"*as para el l-r (e $%e&"'s las pl2&"*as ("se9a(as paraap,ar el l-r (e ls $%e&"'s (e la en&"(a( , la a(m"n"s&ra*".n (es+s r"es-s (e$en ser "mplemen&a(s# *m+n"*a(s , pra*&"*a(as4

?4 Cr("na*".n en&re las (epen(en*"as (e la en&"(a( las (e*"s"nes ,a**"nes (e las ("!eren&es par&es (e la r-an"a*".n (e$en ser

*r("na(as# las a**"nes (e$en a(ap&arse s"empre 3+e re3+"eran la*r("na*".n4

@4 D"se9 (e a*&"'"(a(es (e *n&rl las a*&"'"(a(es (e *n&rl (e$en ser("se9a(as *m +n aspe*& m)s "mpr&an&e (e la en&"(a(# &man(en *ns"(era*".n s+s $%e&"'s4Ls r"es-s ex"s&en&es , las "n&errela*"nes (e ls elemen&s (e*n&rl4

Control de um,limientoLs $%e&"'s (e ls *n&rles (e *+mpl"m"en& es pr'eer se-+r"(a(#rana$"l"(a( 3+e la en&"(a( *+mpla *n las ("sps"*"nes es&a$le*"(as enlas le,es# re-+la*"nes , apl"*a*"nes4Ls $%e&"'s (e *+mpl"m"en& (e$en ser e%e*+&a(s , p(r2an ser(*+men&a(s en la 8%a (e &ra$a% separa(a para ls *n&rles (e*+mpl"m"en&4

COM#ARACI(N GENERAL ENTRE AUDITORÍA INTEGRAL O#ERATI*A ) &INANCIERALa a+("&r2a "n&e-ral es +n pr*es $%e&"' e "n(epen("en&e (e e'al+a*".nr"en&a( al (esarrll r-an"a*"nal en +n en&rn (e *am$" permanen&e*+,a -es&".n p+e(e ser lle'a(a a *a$ 5-eren*"al6 (es(e la r-an"a*".n

m"sma# a &ra':s (e +n ser'"*" (e &er*ers me("an&e +na *m$"na*".n (eells# -+"(a pr +na 1ls!2a (e ser'"*"s , *al"(a( 3+e $+s*a pre'er la

?H



se-+r"(a( al pr*es a(m"n"s&ra&"' en s+ "n&e-r"(a(# *n rela*".n a laa(m"n"s&ra*".n (e r"es- para la r-an"a*".n4

AUDITORÍA INTEGRAL *' AUDITORÍA &INANCIERA O#ERATI*ARes+l&a +n aspe*& *m/n en&re *"er&s pr!es"nales as+m"r a la a+("&r2a

"n&e-ral *m &(as las a*&"'"(a(es 3+e empren(en# 3+e n *a"-an (en&r(el mal (e a+("&r2a 1nan*"era ,+ pera&"'a4 Desa!r&+na(amen&e &al(e1n"*".n es p* para "(en&"1*ar las ("!eren*"as# a 'e*es /&"les "mpr&an&es en&re la a+("&r2a 1nan*"era , la "n&e-ral4A+("&r2a 1nan*"era se ("r"-e 8a*"a +na "n!rma*".n s$re la p"n".n (e EE773+e $+s*a me("r# "n!rmar s$re ls <+%s (e &ransa**"nes lle'a(s a *a$en +na 'ar"as )reas !+n*"nales *n el prp.s"& (e "n*remen&ar lae1*"en*"a , e1*a*"a pera&"'a me("an&e la !rm+la*".n (e re*men(a*"nes3+e se *ns"(eran ne*esar"as4

Y la a+("&r2a "n&e-ral se ("r"-e 8a*"a la me("*".n e "n!rme *n respe*& ae*nm2a# e1*"en*"a , e!e*&"'"(a( (e la r-an"a*".n en s+ "n&e-r"(a( en&(s s+s n"'eles4Al *mparar la a+("&r2a "n&e-ral *n la a+("&r2a 1nan*"era , pera&"'as+r-e !a*&res &ales *m ls $%e&"'s (e la a+("&r"a# el al*an*e (e lala$r# re3+"s"&s (el persnal , *r"&er"s (e *mpara*".n en&re $%e&"'s4

&ACTORAUDITORÍAINTEGRAL

AUDITORÍA&INANCIERA

AUDITORÍAO#ERATI*A

OBJETI*O La a+("&r2a "n&e-ral$+s*a "n'l+*rar el

p+n& en el *+al la-eren*"a "n!rmar)s$re el l-r (e laspera*"nese*n.m"*as#e1*"en&es , e1*a*es4El rl (el a+("&r esre'"sar , pr$ar("*8as a1rma*"nes, s+s *n&rles

"n&erns , ap, enls pr*ess4En esen*"a el a+("&rsme&er) a pr+e$a els"s&ema (e me("*".n(e la *reen*"a 3+e(es*ansa en les&ra&:-"* (e lar-an"a*".n4

Es la 3+e se ("r"-e8a*"a la re*le**".n

(e e'"(en*"as 3+eperm"&an la em"s".n(e +n ("*&amens$re ls EE77ela$ra(s pr la-eren*"a4Basa( en es&epr*es ex"s&e +ns"s&ema (e *n&rles"n&erns e

"n!rma*".n1nan*"era 3+e 8as"( es&a$le*"(a ,man&en"(a pr la-eren*"a , 3+e ela+("&r sme&e a*mpara*"nes4

La a+("&r2a se ("r"-e8a*"a la e'l+*".n (el

<+% pera&"' en +n)rea# se**".n# ("'"s".n!+n*"nal *n elprp.s"& (e p"nars$re la *al"(a( (e lasa**"nes , $+s*ar"n*remen&ar lae1*"en*"a , e1*a*"apera&"'a4

ALCANCE El al*an*e (e laa+("&r2a "n&e-ral es El al*an*e (e laa+("&r2a 1nan*"era El al*an*e (e laa+("&r2a pera&"'a se

@0



'ar"a$le 3+e p+e(eapl"*arse a lar-an"a*".n &&al (ela en&"(a( slamen&e al-+ns

(e s+s pr*ess ,a*&"'"(a(es4La a+("&r2a "n&e-ralp(r2a 1%ar s+al*an*e (e +nper"( 3+e sereal"a4

se rela*"na *n lsEE77 (e la en&"(a(4La a+("&r2a1nan*"era&2p"*amen&e 1%a s+

al*an*e s$re +n a9*alen(ar"4

rela*"na *n ls*n&rlesa(m"n"s&ra&"'s 3+ese e%er*e s$re &(aslas !ases (el ne-*"4

La a+("&r2a pera&"'ase 1%a (e +n per"(n ma,r (e +n a9(en&r (e +npr-rama4

RE+UI'ITO' DE#ER'ONAL

La a+("&r2a "n&e-ralex"-e +n e3+"p*mp+es& (epr!es"nales *n+na ampl"a -ama (e8a$"l"(a(es-eren*"ales 3+ep+e(en n "n*l+"r apr!es"nales *n8a$"l"(a(es*n&a$les4

La a+("&r2a1nan*"era +&"l"a +ne3+"p (e persnalen&rena( en*n&a$"l"(a( ,a+("&r2a 1nan*"era ,*m ap, aespe*"al"s&as (e &ras("s*"pl"nas4

La a+("&r2a pera&"'a+&"l"a persnal *nampl" *n*"m"en&s$re la e'al+a*".n(e *n&rles "n&erns4El *n*"m"en&*n&a$le es (esea$leper n"n("spensa$le4

CRITERIO'

E'TABLECIDO' )ONORMA'#ARACOM#ARACI(N

En la a+("&r2a

"n&e-ral!re*+en&emen&e n8a, nrmas (ea+("&r"a-eneralmen&ea*ep&a(s *n ls*+ales se p+e(en*mparar +na*n("*".n *"r*+ns&an*"as reales4

El (esarrll (e*r"&er"s (e a+("&r"apr +n"(a(es (eme("(a (e$e"(en&"1*arse para*a(a examen4La $&en*".n (e lae'"(en*"a se $asa enla *mpara*".n en&relas *"r*+ns&an*"as *n("*".n a*&+al ,nrma *n%+n& (e

En la a+("&r2a

1nan*"era la nrmase ex&rae (e lspr"n*"p"s (e*n&a$"l"(a(-eneralmen&ea*ep&a(s4La re*p"la*".n (ee'"(en*"as , (e"n!rme se $asa ennrmas (e a+("&r2a

-eneralmen&ea*ep&a(s4La $&en*".n (e lae'"(en*"a se $asa enla *mpara*".n en&rela *"r*+ns&an*"a *n("*".n a*&+al , lanrma *n%+n& (enrmas4

La a+("&r2a pera&"'a

al (esarrll (e*r"&er"s es&)("re*&amen&e'"n*+la(a *n ls*n&rles "mpl"*a(sen el examen4La $&en*".n (ee'"(en*"a se *en&raen $&ener lase-+r"(a( (e 3+e ls

*n&rles es&a$le*"(sen el )rea !ase (ene-*" a+("&a(es&)n peran(*n!rme a ls*r"&er"s 3+e en-eneral se a*r(arn*m apl"*a$les ens+s pera*"nes4

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nrmas 3+e r"-en lspr*ess (e ne-*"sa+("&a(s4

CONTROL GUBERNAMENTAL

Cone,to. el *n&rl -+$ernamen&al *ns"s&e en la s+per'"s".n# '"-"lan*"a ,'er"1*a*".n permanen&e 5*n*+rren&e , ps&er"r6 (e ls a*&s (e res+l&a(s(e la -es&".n p/$l"*a en a&en*".n al -ra( (e e1*a*"a 5-ra( (el a'an*e ,*+mpl"m"en& (e +na (e&erm"na(a 'ar"a$le respe*& a +na pr-rama*".npre'"s&a64E1*"en*"a 5rela*".n en&re ma-n"&+(es 'ar"a$les ex"s&en&es pr e%empl

$"enes , ser'"*"s p/$l"*s pr(+*"(s , en&re-a(s pr ls re*+rss+&"l"a(s para es&e 1n# en *mpara*".n *n +n es&)n(ar (e (esempe9es&a$le*"(6# &ransparen*"a , e*nm2a en el +s , (es&"n (e ls re*+rss ,$"enes (el es&a(# as2 *m el *+mpl"m"en& (e las nrmas le-ales , (e lsl"neam"en&s (e pl2&"*a , planes (e a**".n# e'al+an( ls s"s&emas (ea(m"n"s&ra*".n# -eren*"a , *n&rl *n 1nes (e me%rar la -es&".n-+$ernamen&al4

Objetivo!Desarrllar a**"nes (e *n&rl# exam"nar , e'al+ar l -es&".n 1nan*"era#a(m"n"s&ra&"'a# pera&"'a *+mpl"(a en las en&"(a(es (el se*&r p/$l"* , s+s

ser'"(res s"n ex*ep*".n al-+na , (el se*&r n -+$ernamen&al 3+epar&"*"pa en ls re*+rss# ren&as , &ras prerr-a&"'as (e *ar)*&er p/$l"*'er"1*an( la le-al"(a(# *rre**".n# &ransparen*"a# e1*a*"a , e*nm2a en el+s (e re*+rss# prn+n*")n(se s$re la e!e*&"'"(a( (e res+l&a(s"ns&"&+*"nales , es&a$le*"en( la respnsa$"l"(a(es , a(em)s $r"n(arser'"*"s en la )reas (e s+ *mpe&en*"a4

Ai2n de ontrol=n ls a*&s esen*"ales 3+e e%e*+&an el ="s&ema Na*"nal (e Cn&rlme("an&e el *+al el persnal pr'"s"nal (e ls .r-ans *n!rman&es real"a

ex)menes# an)l"s"s# e'al+a*"nes , 'er"1*a*"nes (e 8e*8s &ransa**"nales, pera*"nales 3+e real"an las en&"(a(es (el se*&r p/$l"*4Las a**"nes (e *n&rl se e%e*+&an (e a*+er( al plan na*"nal (e *n&rl ,a ls planes apr$a(s pr *a(a 1*"na (e *n&rl "ns&"&+*"nal , es&)n("r"-"(as a 'er"1*ar el *+mpl"m"en& (e ls planes# pr-ramas# pr,e*&s#a*&"'"(a(es# pl2&"*as , nrmas le-ales +&"l"an( pr*e("m"en&s al 1n (e(e&e*&ar (es'"a*"nes , prm'er a**"nes *rre*&"'as4

Control de le/alidadEs la re'"s".n , *mpr$a*".n (e la apl"*a*".n (e las nrmas le-ales#re-lamen&s , es&a&+&ar"as , s+ re'"s".n , e'al+a*".n (es(e el p+n& (e

'"s&a %+r2("*4

@?



Control de /e!ti2nEs la e'al+a*".n (e la -es&".n en !+n*".n (e ls $%e&"'s &raa(s , lsres+l&a(s $&en"(s *n rela*".n a ls re*+rss as"-na(s , al*+mpl"m"en& (e ls pr-ramas en planes (e la en&"(a( exam"na(a4

EJECUCION DE AUDITORIALa e'al+a*".n (e la es&r+*&+ra (e *n&rl (e *n&rl "n&ern (e$e e!e*&+ar+na aprp"a(a e'al+a*".n (e la es&r+*&+ra (e *n&rl "n&ern (e la en&"(a( aexam"nar# a e!e*&s (e !rmarse +na p"n".n s$re la e!e*&"'"(a( (e ls*n&rles "n&erns "mplemen&a(s , (e&erm"nar el r"es- (e *n&rl# as2 *m "(en&"1*ar las )reas *r2&"*as e "n!rmar al &"&+lar (e la en&"(a( (e las(e$"l"(a(es (e&e*&a(as# re*men(an( las me("(as 3+e *rrespn(an parael me%ram"en& (e *n&rl "ns&"&+*"nal4

La es&r+*&+ra (e *n&rl "n&ern es el *n%+n& (e planes# m:&(s#

pr*e("m"en&s , &ras me("(as "n*l+,en( la a*&"&+( (e la ("re**".n (e +naen&"(a( para !re*er se-+r"(a( rana$le respe*& a ls 3+e es&)nl-r)n(se ls $%e&"'s (e *n&rl4

El *n&rl "n&ern es +n pr*es *n&"n+ es&a$le*"( pr ls !+n*"nar"s (ela en&"(a( , (em)s persnales en ra.n a s+s a&r"$+&s a&r"$+*"nes ,*mpe&en*"as !+n*"nes 3+e perm"&e a(m"n"s&rar las pera*"nes ,prm'er el *+mpl"m"en& (e las respnsa$"l"(a(es as"-na(as para el l-r(e ls res+l&a(s (esea(s en !+n*".n (e $%e&"'s4

Objetivo!.Es *m prm'er la e!e*&"'"(a(# e1*"en*"a# e*nm2a en las pera*"nes#pr&e-er , *nser'ar ls re*+rss p/$l"*s *+mpl"r *n las le,es#re-lamen&s , &ras nrmas apl"*a$les , ela$rar "n!rma*".n *n1a$le ,pr&+na 3+e prp"*"e +na a(e*+a(a &ma (e (e*"s"nes4

Un aprp"a( s"s&ema (e *n&rl "n&ern &am$":n perm"&e (e&e*&ar ps"$les(e1*"en*"as , a3+ells aspe*&s rela*"na(s *n las ex"s&en*"as (e a*&s"l2*"&s# a 1n (e a(p&ar las a**"nes per&"nen&es en !rma pr&+na4

La es&r+*&+ra *mpnen&es , elemen&s (e s"s&ema (e *n&rl (e "n&ern#

*+,a "mplan&a*".n# !+n*"nam"en& , mn"&re sn $%e&s (e e'al+a*".n#se r"-en pr la le, N?F; Le, (e *n&rl "n&ernJ (e la en&"(a( (el es&a(, la nrma&"'a &:*n"*a 3+e em"&e la *n&ralr2a -eneral (e la rep+$l"*a s$rela ma&er"a4

La *mprens".n , e'al+a*".n (e la es&r+*&+ra (e *n&rl "n&ern# &"ene pr$%e& *n*er el ("se9 , la e!e*&"'"(a( (e ls *n&rles "n&ernses&a$le*"(s pr la en&"(a(# s+s n"'eles (e *+mpl"m"en& , 'al"(ar en s+*as las ase'era*"nes (e la -eren*"a l *+al perm"&e !rm+larse +na!+n(amen&a(a p"n".n s$re la sl"(e (e ls m"sms# (e&erm"nan( elr"es- (e *n&rl "n&ern ex"s&en&e# as2 *m "(en&"1*ar las )reas *r2&"*as4

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La e'al+a*".n (e la es&r+*&+ra (e *n&rl "n&ern (e$e real"arse (e a*+er(al &"p , al*an*e (e a+("&r"a 3+e se e%e*+&a# sea 1nan*"era# (e -es&".n se&ra&e (e ex)menes espe*"ales# &man( en *+en&a las nrmas , es&)n(arespr!es"nales per&"nen&es# as2 *m# las ("sps"*"nes espe*21*as para las("!eren&es )reas (e la en&"(a( pre'"s&as en la nrma&"'a '"-en&e4 El

re'elam"en& para el se-+"m"en& *rrespn("en&e (e la "n!rma*".n (e$e(*+men&arse a(e*+a(amen&e4

La e'al+a*".n (e *n&rl "n&ern *mpren(e (s e&apas>

<" O$&en*".n (e "n!rma*".n *n el ("se9 e "mplemen&a*".n (e ls*n&rles s+%e&s a e'al+a*".n4

=" Cmpr$a*".n (e 3+e ls *n&rles "(en&"1*a(s !+n*"nane!e*&"'amen&e , l-ran s+s $%e&"'s4

Al &:rm"n (e es&a e'al+a*".n la *m"s".n a+("&ra (e1n"r) el (*+men&(enm"na( Memr)n(+m (e *n&rl "n&ern# en el *+al se *ns"-nara las(e$"l"(a(es (e&e*&a(as# as2 *m las *rrespn("en&es re*men(a*"nespara s+ s+pera*".n4 D"*8s (*+men&s ser)n rem"&"(s al &"&+lar (e laen&"(a( para s+ "mplemen&a*".n *n *p"a al .r-an "ns&"&+*"nal s" !+era el*as4 En *n*r(an*"a *n l pre*ep&+a( en la NAGU 40 *n&en"( (el"n!rme (e a+("&r2a# *p"a (e memr)n(+m (e *n&rl "n&ern# as2 *m elrepr&e (e las a**"nes *rre*&"'as en '"r&+( (el m"sm 8a,a a(p&a( laen&"(a( se a(%+n&ara *m anex al "n!rme *rrespn("en&e a la a**".n (e*n&rl4 As2 m"sm en ("*8 "n!rme se *ns"(erar) *m *n*l+s".n ,

re*men(a*".n (e ls aspe*&s (e *n&rl "n&ern 3+e l amer"&e para else-+"m"en& *rrespn("en&e4

NORMA' DE CONTROL INTERNO

<" AMBIENTE DE CONTROL4 La esen*"a (e *+al3+"er ne-*" es s+s*l"en&es# s+s a&r"$+&s "n("'"(+ales# "n&e-r"(a(# ls 'alres :&"*s# la*mpe&en*"a , el )m$"& en 3+e pera4 La -en&e es el m&r 3+e("r"-e la en&"(a( , en !+n(amen& s$re el *+al &(a las *sas(es*ansan4 Prpr*"na +na a&ms!era en la *+al la -en&e *n(+*es+s a*&"&+(es , a*&"'"(a(es , *+mplen *n s+s respnsa$"l"(a(es (e

*n&rl4 El *mpnen&e am$"en&e (e *n&rl (e1ne el es&a$le*"m"en&(e +n en&rn r-an"a*"nal !a'ra$le al e%er*"*" (e $+enaspr)*&"*as# 'alres# *n(+*&a , &ras re-las aprp"a(as parasens"$"l"ar a ls m"em$rs (e la en&"(a( , -enera +na *+l&+ra (e*n&rl "n&ern

NORMA' GENERALE' DE AMBIENTE DE CONTROL

7"ls!2a (e la ("re**".n

In&e-r"(a( , 'alres :&"*s

A(m"n"s&ra*".n es&ra&:-"*

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Es&r+*&+ra r-an"a*"nal

A(m"n"s&ra*".n (e re*+rss 8+mans

Cmpe&en*"a pr!es"nal

As"-na*".n (e a+&r"(a( , respnsa$"l"(a(

Vr-an (e *n&rl "ns&"&+*"nal

=" E*ALUACION DE RIE'GO'

Es la pr$a$"l"(a( 3+e +n e'en& a!e*&e a('ersamen&e a la en&"(a(4 Laen&"(a( (e$e ser *ns"en&e (e ls r"es-s , en!ren&arls4 De$e es&a$le*erme*an"sms para "(en&"1*ar# anal"ar , a(m"n"s&rar ls r"es-srela*"na(s4

El *mpnen&e# e'al+a*".n (e r"es- a$ar*a el pr*es (e "(en&"1*a*".n, an)l"s"s (e ls r"es-s a 3+e es&) exp+es&a la en&"(a( para el l-r (es+s $%e&"'s , la ela$ra*".n (e +na resp+es&a aprp"a(a a ls m"sms4La e'al+a*".n es par&e (el pr*es (e a(%+("*a*".n (e r"es-s e "n*l+,eplaneam"en&# "(en&"1*a*".n# 'alra*".n , an)l"s"s# mane% resp+es&a ,el mn"&re (e ls r"es-s (e la en&"(a(4

Nrmas -enerales (e e'al+a*".n (e r"es-s sn>

Planeam"en& (e a(m"n"s&ra*".n (e r"es-s

I(en&"1*a*".n (e r"es-s

alra*".n (e ls r"es-s

Resp+es&a al r"es-

@" ACTI*IDADE' DE CONTROL GERENCIAL

Es&a$le*er , e%e*+&ar pl2&"*as , pr*e("m"en&s para a,+(ar a ase-+rar 3+ese es&:n apl"*an( e!e*&"'amen&e las a**"nes "(en&"1*a(as pra(m"n"s&ra*".n ne*esar"as para me%rar ls r"es-s en el l-r (e ls$%e&"'s (e la en&"(a(4

EL COMPONENTE> a*&"'"(a(es (e *n&rl -eren*"al *mpren(e> pl2&"*as ,pr*e("m"en&s es&a$le*"(s para ase-+rar 3+e se es&)n lle'an( a *a$ lasa**"nes ne*esar"as en la a(m"n"s&ra*".n (e ls r"es-s 3+e p+e(en a!e*&arls $%e&"'s (e la en&"(a(# *n&r"$+,en( a ase-+rar el *+mpl"m"en& (ees&as4

NORMA' GENERALE' DE ACTI*IDADE' GERENCIALE'

• Pr*e("m"en&s (e a+&r"a*".n , apr$a*".n

• =e-re-a*".n (e !+n*"nes

@



• E'al+a*".n *s&$ene1*"

• Cn&rl s$re el a**es a ls re*+rss , ar*8"'s

• er"1*a*".n , *n&rl

• E'al+a*".n (e (esempe9

• Ren("*".n (e *+en&as

• D*+men&a*".n (e pr*ess# a*&"'"(a(es , &areas

• Re'"s".n (e pr*ess# a*&"'"(a(es , &alleres

• Cn&rl para las &e*nl-2as (e "n!rma*".n , *m+n"*a*"nes

" IN&ORMACION ) COMUNICACION

Ca(a empresa (e$e *ap&+rar "n!rma*".n per&"nen&e# 1nan*"era , n1nan*"era rela*"na(a *n a*&"'"(a(es , e'en&s &an&s ex&erns *m"n&erns4 La "n!rma*".n (e$e ser "(en&"1*a(a pr la a(m"n"s&ra*".n *mrele'an&e para el mane% (el ne-*"4 De$e en&re-arse a la -en&e 3+e lane*es"&a# en !rma , pr&+n"(a( 3+e le perm"&a lle'ar s+ *n&rl , s+s &rasrespnsa$"l"(a(es4

NORMA' GENERALE' #ARA LA IN&ORMACION ) LA COMUNICACI(N

7+n*"nes , *ara*&er2s&"*as (e la "n!rma*".n4 In!rma*".n , respnsa$"l"(a(

Cal"(a( , s+1*"en*"a (e la "n!rma*".n Ls s"s&emas (e "n!rma*".n

7lex"$"l"(a( al *am$"

Ar*8"' "ns&"&+*"nal

Cm+n"*a*".n "n&erna Cm+n"*a*".n ex&erna

Canales (e *m+n"*a*".n

Las nrmas -enerales para la "n!rma*".n , *m+n"*a*".n se en&"en(en pr*mpnen&e (e "n!rma*".n , *m+n"*a*".n# ls m:&(s# pr*ess#*anales# me("s , a**"nes 3+e *n en!3+es s"s&em)&"*s , re-+laresase-+ren el <+% (e "n!rma*".n en &(as las ("re**"nes *n *al"(a( ,pr&+n"(a(4 Es& perm"&e *+mpl"r *n las respnsa$"l"(a(es "n("'"(+ales ,-r+pales4

" MONITOREO

La a(m"n"s&ra*".n ne*es"&a (e&erm"nar s" el s"s&ema (e *n&rl "n&ern s"-as"en( rele'an&e , *apa (e mane%ar ls n+e's r"es-s4

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ROL DE RE'#ON'ABILIDADE'

El *n&rl "n&ern es e!e*&+a( pr ("'erss n"'eles %er)r3+"*s4 Ls!+n*"nar"s# a+("&res "n&erns , persnal (e menr n"'el *ns&"&+,en para3+e el s"s&ema (e *n&rl "n&ern !+n*"ne *n e1*a*"a e1*"en*"a ,

e*nm2a4

El &"&+lar# !+n*"nar"s , &( el persnal (e la en&"(a( sn respnsa$les (ela apl"*a*".n , s+per'"s".n (e *n&rl "n&ern# as2 *m en man&ener +naes&r+*&+ra s.l"(a (e *n&rl "n&ern 3+e prm+e'a el l-r (e s+s $%e&"'sas2 *m en e1*"en*"a# e1*a*"a , e*nm2a en las pera*"nes4

Para *n&r"$+"r al !+n*"nam"en& (e *n&rl "n&ern en las en&"(a(es# else*&r *m el &"&+lar !+n*"nar" 3+e se (es"-ne# (e$e as+m"r el*mprm"s (e "mplemen&ar ls *r"&er"s 3+e se (es*r"$en a *n&"n+a*".n>

<" A#O)O IN'TITUCIONAL A LO' CONTROLE' INTERNO'> El &"&+lar#ls !+n*"nar"s , &( el persnal (e la en&"(a( (e$e ms&rar ,man&ener +na a*&"&+( ps"&"'a , (e ap, al !+n*"nam"en&a(e*+a( en ls *n&rles "n&erns4 La a*&"&+( es +na *ara*&er2s&"*a(e *a(a en&"(a( , se re<e%a en &( ls aspe*&s rela&"'s a s+a*&+a*".n4 =+ par&"*"pa*".n , ap, !a're*e la ex"s&en*"a (e +naa*&"&+( ps"&"'a4

=" RE'#ON'ABILIDAD 'OBRE LA GE'TION. El &"&+lar , ls!+n*"nar"s (e$en !men&ar +n aprp"a( *l"ma (e *n1ana 3+ease-+re el a(e*+a( <+% (e "n!rma*".n# an&e la a+&r"(a( s+per"r ,

an&e el p/$l"* pr ls !n(s $"enes p/$l"*s a s+ *ar-# pr +nam"s".n + $%e&"' en*ar-a( , a*ep&a(4

@" CLIMA DE CON&IAN:A EN EL TRABAJO> La "n!rma*".n en&re lsemplea(s (e la en&"(a(# la *n1ana perm"&e prm'er +naa&ms!era la$ral prp"*"a para el !+n*"nam"en& (e ls *n&rles"n&erns# &en"en( en *+en&a *m $ase (e se-+r"(a( , *pera*".nre*2pr*as en&re las persnas as2 *m s+ "n&e-r"(a( , *mpe&en*"a#*+, "n&ern re&ral"men&a el *+mpl"m"en& (e ls (e$eres , lsaspe*&s (e la respnsa$"l"(a(4

" TRAN'&ERENCIA DE LA GE'TION GUBERNAMENTAL. La&rans!eren*"a en la -es&".n (e ls $"enes , re*+rss (el es&a(# *narre-l a la nrma&"'a respe*&"'a '"-en&e# *mpren(e &an& en la$l"-a*".n (e la en&"(a( p/$l"*a (e ("'+l-ar "n!rma*".n s$re lasa*&"'"(a(es e%e*+&a(as rela*"na(as *n el *+mpl"m"en& (e s+s 1nesas2 *m la !a*+l&a( (el p/$l"* (e a**e(er a &al "n!rma*".n# para*n*er , e'al+ar en s+ "n&e-r"(a(# el (esempe9 , la !rma (e*n(+**".n (e la -es&".n -+$ernamen&al4

" 'EGURIDAD RA:ONABLE 'OBRE EL LOGRO DE OBJETI*O' DE

CONTROL INTERNO> La es&r+*&+ra (e *n&rl "n&ern e!e*&"'aprpr*"na se-+r"(a( rana$le s$re el l-r (e ls $%e&"'s

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&raa(s4 El &"&+lar !+n*"nar" (es"-na( en *a(a en&"(a( (e$e"(en&"1*ar ls r"es-s 3+e "mpl"*an las pera*"nes , es&"mar s+sm)r-enes a*ep&a$les en &:rm"ns *+an&"&a&"'s , *+al"&a&"'s (ea*+er( a la *"r*+ns&an*"a4

LIMITACIONE' A LA E&ICACIA DE CONTROL INTERNO

La es&r+*&+ra (e *n&rl "n&ern n p+e(e -aran&"ar pr s" m"sma +na-es&".n e1*a , e1*"en&e# *n re-"s&rs e "n!rma*".n 1nan*"era "n&e-ral#pre*"sa , *n1a$le n p+e(e es&ar l"$re (e errres# "rre-+lar"(a(es !ra+(es4

La e1*a*"a (e *n&rl "n&ern p+e(e 'erse a!e*&a(a pr *a+sas as*"a(as als re*+rss 8+mans , ma&er"ales# &an& *m a *am$"s en el am$"en&eex&ern e "n&ern4

El !+n*"nar" (e -es&".n (e *n&rl "n&ern (epen(e (el !a*&r 8+man#p+("en( 'erse a!e*&a( pr +n errr (e *n*ep*".n# *r"&er"# ne-l"-en*"a *rr+p*".n4 Pr ell a+n *+an( p+e(a *n&rlarse la *mpe&en*"a e"n&e-r"(a( (el persnal 3+e apl"*a el *n&rl# me("an&e +n a(e*+a( pr*es(e sele**".n , en&renam"en&# es&as *+al"(a(es p+e(en *e(er a pres"nesex&ernas "n&ernas (en&r (e la en&"(a(4 Es m)s# s" el persnal 3+e real"ael *n&rl "n&ern n en&"en(e *+)l es s+ !+n*".n en el pr*es (e*"(e"-nrarl# el *n&rl "n&ern res+l&a "ne1*a4

O&r !a*&r l"m"&an&e sn las res&r"**"nes 3+e# en &:rm"ns (e re*+rssma&er"ales p+e(en en!ren&ar las en&"(a(es4 En *nse*+en*"a (e$en

*ns"(erarse ls *s&s (e ls *n&rles en rela*".n *n s+ $ene1*"4Man&ener +n s"s&ema (e *n&rl *n el $%e&"' (e el"m"nar el r"es- (ep:r("(a n es real"s&a , *nlle'ar2a a *s&s ele'a(s 3+e n %+s&"1*ar2an ls$ene1*"s (er"'a(s4

Ls *am$"s en el am$"en&e ex&ern e "n&ern (e la en&"(a( &ales *m ls*am$"s r-an"a*"nales , en la a*&"&+( (el &"&+lar , !+n*"nar"s p+e(en&ener "mpa*& s$re la e1*a*"a (el *n&rl , s$re el persnal 3+e pera ls*n&rles4 Pr es&a ra.n# el &"&+lar !+n*"nar" (es"-na( (e$e e'al+arper".("*amen&e ls *n&rles "n&erns# "n!rmar al persnal (e ls *am$"s

3+e se "mplemen&en , respe&ar el *+mpl"m"en& (e ls *n&rles (an( +n$+en e%empl a &(s4

E*IDENCIA' DE AUDITORIA

La e'"(en*"a (e a+("&r"a es la *nse*+*".n (e 8e*8s *mpr$a(s#s+1*"en&es# *mpe&en&es , per&"nen&es 3+e s+s&en&en las *n*l+s"nes (ela+("&r4 Es la "n!rma*".n espe*21*a $&en"(a (+ran&e la la$r (e a+("&r"a a&ra':s (e la $ser'a*".n# "nspe**".n# en&re'"s&as# ex)menes (e r"es-re-"s&ra(s4

La ma,r2a (e la la$r (e a+("&r"a se (e("*a a la $&en*".n (e e'"(en*"apr3+e :s&a pr'ee (e +na $ase ra*"nal para la !rm+la*".n (e %+"*"s4 Pr

@



l &an&# a 'e*es se +&"l"a el &:rm"n elemen& (e %+"*"J en el m"smsen&"( 3+e e'"(en*"a4

Es "mpr&an&e ("!eren*"ar en&re la e'"(en*"a (e a+("&r"a , la e'"(en*"ale-al4 Presen&a ls !+n(amen&s (e a+("&r"a emplea(a pr el a+("&r en s+

la$r (e *amp4 En el *as (e 3+e *"er&s res+l&a(s (e las la$res (ela+("&r l *nlle'an a pr*ess %+("*"ales an&e &r"$+nales# la e'"(en*"a 3+e elpresen&a en &al *"r*+ns&an*"a es&ar) s+%e&a a las ("sps"*"nes re!eren&es ala e'"(en*"a le-al# 3+e en al-+ns *ass# es m+, ("!eren&e (e la e'"(en*"a(e a+("&r"a ("s*+&"(a4

ATRIBUTO' DE E*IDENCIA

<" 'u-ienia> =" es $%e&"'a# *n'"n*en&e , $as&a para s+s&en&ar ls8alla-s# *n(+*"r a *n*l+s"nes# re*men(a*"nes (el a+("&r4 ="*n la apl"*a*".n (e +na 'ar"as pr+e$as el a+("&r a(3+"ere *er&ea

rana$le pr ls 8e*8s re'ela(s se en*+en&ren sa&"s!a*&r"amen&e*mpr$a(s4

Para (e&erm"nar la s+1*"en*"a se re3+"ere apl"*ar el *r"&er"pr!es"nal4

=" Com,etenia> De$e ser ')l"(a , *n1a$le4 El a+("&r (e$e*ns"(erar s" ex"s&en ranes para l-rar (e la 'al"(e e "n&e-r"(a(4

De *ns"(erarl *ns"en&e (e$e $&ener +na e'"(en*"a a("*"nal re'elar esa s"&+a*".n en s+ "n!rme4

Criterio! ,ara determinar la om,etenia

5 L $&en"( (e !+en&es "n(epen("en&es es m)s *n1a$le 3+e l$&en"( en la prp"a en&"(a( a+("&a(a4

5 =" el *n&rl "n&ern es aprp"a( la e'"(en*"a $&en"(a es m)s*n1a$le4

5 Ls (*+men&s r"-"nales sn m)s *n1a$les 3+e las *p"as4

5 La e'"(en*"a &es&"mn"al $&en"(a l"$remen&e 3+e las *p"as4 La

e'"(en*"a &es&"mn"al $&en"(a mere*e m)s *re("$"l"(a(4

@" Relevania. =e re1ere a la rela*".n 3+e ex"s&e en&re la e'"(en*"a , s++s4

La "n!rma*".n 3+e se +&"l"*e para (ems&rar re!+&ar +n 8e*8 ser)rele'an&e s" se -+ar(a rela*".n , pa&en&e *n ls 8e*8s4

#ROCEDIMIENTO' ) T0CNICA' EN AUDITORIA

@H



D+ran&e la !ase (e e%e*+*".n el e3+"p (e a+("&r"a al*ana se a$*a a la$&en*".n (e e'"(en*"as 3+e se p+e(e real"ar pr+e$as s$re las m"smas#apl"*an( ls pr*e("m"en&s , &:*n"*as , (esarrllar ls 8alla-s s$re$ser'a*"nes# *n*l+s"nes , re*men(a*"nes4 Ls pr*e("m"en&s (ea+("&r"a sn pera*"nes espe*21*as 3+e se apl"*an en +na a+("&r"a para

ls *+al se (e$e "n*l+"r &:*n"*as , pra*&"*as *ns"(era(as ne*esar"as (ea*+er( a las *"r*+ns&an*"as4

Las &:*n"*as (e a+("&r"a sn m:&(s pr)*&"*s (e "n'es&"-a*"nes , pr+e$a3+e +&"l"a el a+("&r para p(er $&ener +na e'"(en*"a ne*esar"a 3+e!+n(amen&e s+ p"n".n4

Las pr)*&"*as (e a+("&r"a *ns&"&+,en la$res# &:*n"*as real"a(as para ela+("&r (+ran&e el examen4

Las &:*n"*as (e a+("&r"a sn (e>

<" *ERI&ICACI(N ORAL

5 Com,arai2n" Es el a*& (e $ser'ar la s"m"l"&+( ("!eren*"aex"s&en&e en&re (s m)s elemen&s4 Den&r (e la !ase (e e%e*+*".nse e!e*&/a la *mpara*".n (e res+l&a(s# *n&ra 3+e ells a*ep&a$les#!a*"l"&an( (e esa !rma la e'al+a*".n (el a+("&r4

5 Ob!ervai2n" Es el examen real"a( para *er*"rarse *m se 8ane%e*+&an las pera*"nes4 Es&a &:*n"*a es (e +&"l"(a( en &(a las !ases(e a+("&r"a# pr *+, m&"' "n&erme(" el a+("&r se *er*"rara (e

*"er&s 8e*8s , *"r*+ns&an*"as en espe*"al las rela*"na(as *n la!rma (e e%e*+*".n (e las pera*"nes# apre*"an( persnalmen&e (e+na manera a$"er&a ("s*re&a# *m el persnal (e la en&"(a(e%e*+&a(a las pera*"nes4

=" *ERI&ICACI(N ORAL

5 Inda/ai2n. Es el a*& (e $&ener "n!rma*".n 'er$al s$re +nas+n& me("an&e a'er"-+a*"nes ("re*&as *n'ersa*"nes *n ls!+n*"nar"s (e la en&"(a(4 La resp+es&a a +na pre-+n&a !rm+la(apr el a+("&r# *mpren(e +na pr*".n "ns"-n"1*an&e (e elemen&s (e

%+"*" *n ls 3+e s2 p+e(e *n1arse# per las resp+es&as a m+*8aspre-+n&as 3+e se rela*"nan en&re s2# p+e(en s+m"n"s&rar +n elemen&(e %+"*" sa&"s!a*&r"# s" &(as sn rana$les , *ns"s&en&es4

5 Entrevi!ta. P+e(en ser e!e*&+a(as al persnal (e la en&"(a(a+("&a(a persnas $ene1*"ar"as (e ls pr-ramas pr,e*&s4 Para$&ener me%res res+l&a(s (e$e prepararse aprp"a(amen&e#espe*"1*ar 3+"enes ser)n en&re'"s&a(s# (e1n"r las pre-+n&ar a!rm+lar# aler&ar al en&re'"s&a( a*er*a (el prp.s"& , %+n&s 8a*era$r(a(s4

0



5 Enue!ta. P+e(en ser /&"les para re*p"lar la "n!rma*".n (e +n -ran+n"'ers (e (a&s -r+ps (e persnas4 P+e(en ser en'"a(s pr*rre + &r me(" a las persnas# 1rmas pr"'a(as , &rs 3+e*n*en (el pr-rama (el )rea a exam"nar4 =+ 'en&a%a pr"n*"palra("*a en la e*nm2a en &:rm"ns (e *s&s , &"emp# s"n em$ar-

s+ (es'en&a%a se man"1es&a en s+ "n<ex"$"l"(a( a n $&ener m)s (el 3+e se p"(e# l *+al en *"er&s *ass p+e(e ser m+, *s&s4 La"n!rma*".n $&en"(a pr me(" (e en*+es&as es p* *n1a$le#$as&an&e mens 3+e la "n!rma*".n 'er$al re*le*&a(a en la $ase (een&re'"s&as e!e*&+a(as pr ls a+("&res4 Pr l &an& (e$e ser+&"l"a(a *n m+*8 *+"(a( a n ser 3+e se *+en&a *n e'"(en*"a3+e la *rr$re4

@" T0CNICA' DE *ERI&ICACI(N E'CRITA

5 An>li!i!. Cns"s&e en la separa*".n , e'al+a*".n *r"&"*a# $%e&"'a ,m"n+*"sa (e ls elemen&s # par&es 3+e *n!rman +na pera*".n#a*&"'"(a(# &ransa**".n pr*es# se anal"an s+ na&+ralea# s+rela*".n , *n!rm"(a( *n ls *r"&er"s nrma&"'s , &:*n"*asex"s&en&es4 Ls pr*e("m"en&s (e an)l"s"s es&)n re!er"(s a la*mpara*".n (e *an&"(a(es# pr*en&a%es , &rs (e a*+er( a las*ara*&er2s&"*as# se $&"enen ls me%res res+l&a(s s" sn $&en"(spr exper&s 3+e &en-an 8a$"l"(a( para 8a*er exper"en*"as prp"as ,

%+"*"s (e 'alr a e'al+ar la "n!rma*".n re*le*&a(a4

5 Con-rmai2n. Es&a &:*n"*a perm"&e *mpr$ar la a+&en&"*"(a( (e ls

re-"s&rs , (*+men&s anal"a(s a &ra':s (e "n!rma*".n ("re*&a ,pr es*r"&# &r-a(a pr !+n*"nar"s 3+e par&"*"pan real"an laspera*"nes s+%e&as a examen 5*n1rma*".n ("re*&a e "n&erna6# pr l3+e es&) en ("sps"*".n (e p"nar e "n!rmar en !rma ')l"(a , 'eras$re ellas4 O&ra !rma (e *n1rma*".n es la (enm"na(a*n1rma*".n ex&erna# l *+al se presen&a *+an( se sl"*"&a a +napersna "n(epen("en&e (e la r-an"a*".n a+("&a(a4

5 Tabulai2n. Es la &:*n"*a (e a+("&r"a 3+e *ns"s&e en a-r+par lsres+l&a(s $&en"(s en )reas# se-men&s elemen&s exam"na(s#(e manera 3+e se !a*"l"&e la ela$ra*".n (e *n*l+s"nes4 Un e%empl#la apl"*a*".n es&ra&:-"*a l *ns&"&+,e la &a$+la*".n (e ls res+l&a(s$&en"(s *m *nse*+en*"a (e las resp+es&as e!e*&+a(as en +naen*+es&a pr ls $ene1*"s (e al-/n pr-rama pr,e*&4

5 Coniliai2n. Impl"*a 8a*er +na 3+e *n*+er(e (s *n%+n&s (e(a&s rela*"na(s# separa(s e "n(epen("en&es4 Es&a &:*n"*a*ns"s&e en anal"ar la "n!rma*".n pr(+*"(a pr ("!eren&es +n"(a(espera&"'as en&"(a(es# respe*& a +na m"sma pera*".n a*&"'"(a(#*n el $%e&"' (e $&ener es&a$le*er s+ *n*r(an*"a en&re s2 , a la'e# (e&erm"nar la 'al"(e , 'era*"(a( (e ls "n!rmes re-"s&ra(s ,

res+l&a(s 3+e es&)n s"en( exam"na(s4

;



" T0CNICA' DE *ERI&ICACI(N DOCUMENTAL

5 Com,robai2n. =e apl"*a en el *+rs (el examen# *n el $%e& (e'er"1*ar la ex"s&en*"a le-al# a+&en&"*"(a( , le-"&"m"(a( (e laspera*"nes real"a(as pr +na en&"(a(# me("an&e la 'er"1*a*".n (e

ls (*+men&s *n las 3+e se 'er"1*an4

5 Com,utai2n. =e +&"l"a para 'er"1*ar la exa*&"&+( , *rre**".nar"&m:&"*a (e +na (e las pera*"nes res+l&a(s4

=e pr+e$a slamen&e la exa*&"&+( (e +n *)l*+l# pr l &an&# sere3+"ere (e &ras pr+e$as a("*"nales para es&a$le*er la 'al"(e (els (a&s 3+e !rman par&e (e +na pera*".n4

5 Ra!treo. Es +&"l"a(a para (ar se-+"m"en& , *n&rl , as2 *n&rlar+na pera*".n (e manera pr-res"'a# (e +n p+n& a &r en el

pr*es "n&ern (e&erm"na( (e +n pr*es a &r real"a( pr +na+n"(a( pera&"'a (a(a4

Esta técnica se puede clasifcar en dos puntos:

a" Ra!treo #ro/re!ivo 3+e par&e (e la a+&r"a*".n parae!e*&+ar +na pera*".n 8as&a la *+lm"na*".n &&al par*"al (e:s&a"

b" Ra!treo Re/re!ivo es el "n'ers al an&er"r# es (e*"r se par&e(e ls res+l&a(s (e las pera*"nes para lle-ar a la

a+&r"a*".n "n"*"al45 Revi!i2n !eletiva. Cns"s&e en el examen *+lar r)p"(a (e +na

par&e (e ls (a&s par&"(as 3+e *n!rman +n +n"'ers 8m-:neen *"er&as )reas# a*&"'"(a(es (*+men&s ela$ra(s# *n 1nes (eseparar men&almen&e as+n&s 3+e n sn nrmales# (a( el al&*s& 3+e represen&ar2a lle'ar a *a$ +na re'"s".n ampl"a# 3+e pr&ras *"r*+ns&an*"as# n es ps"$le e!e*&+ar +n an)l"s"s pr!+n(4

" T0CNICA' DE *ERI&ICACI(N &Í'ICA

5 In!,ei2n. Es el examen !2s"* , *+lar (e a*&"'s# $ras#(*+men&s , 'alres# *n el $%e& (e es&a$le*er s+s ex"s&en*"as ,a+&en&"*"(a(4 La apl"*a*".n (e es&as &:*n"*as es (e m+*8a +&"l"(a(#espe*"almen&e en *+an& a la *ns&a&a*".n (e e!e*&"'# 'alres#a*&"'s 1%s , &rs e3+"'alen&es4

Generalmen&e# se a*s&+m$ra a *al"1*arla *m +na &:*n"*a*m$"na(a# (a( 3+e en s+ apl"*a*".n +&"l"a "n(a-a*".n# $ser'a*".n#*mpara*".n# ras&re &a$+la*".n , *mpr$a*".n4

E*IDENCIA DE AUDITORIA ) M0TODO' DE OBTENCI(N DE

IN&ORMACIONE'

?



=e (enm"na e'"(en*"a al *n%+n& (e 8e*8s *mpr$a(s# s+1*"en&es#*mpe&en&es , per&"nen&es 3+e s+s&en&e las *n*l+s"nes (el a+("&r4 Es la"n!rma*".n espe*21*a $&en"(a (+ran&e la la$r (e a+("&r"a a &ra':s (e$ser'a*".n# "nspe**".n# en&re'"s&as , examen (e ls re-"s&rs4

Ls *n&en"(s (e es&a sele**".n sn ls s"-+"en&es>

T"p (e e'"(en*"a A&r"$+&s (e e'"(en*"a

Cn1a$"l"(a( (e e'"(en*"a Cara*&er2s&"*as (e e'"(en*"a

O$&en*".n (e "n!rma*".n (e e'"(en*"a U&"l"a*".n (e !&-ra!2a , &rs me("s '"s+ales

O$&en*".n (e "n!rma*".n me("an&e en&re'"s&as

La evidencia de auditoria puede clasifcarse en 4 tipos:

<" Evidenia 1í!ia. =e $&"ene pr me(" (e "nspe**".n# $ser'a*".n("re*&a (e>

a4 A*&"'"(a(es e%e*+&a(as pr las persnas

$4 D*+men&s , re-"s&rs

*4 e*8s rela&"'s al $%e& (el examen

La e'"(en*"a !2s"*a se (*+men&a en s+ memr)n(+m 3+e res+me ls

as+n&s re'"sa(s# papeles (e &ra$a% 3+e m+es&ran la na&+ralea ,al*an*e (e la 'er"1*a*".n pra*&"*a(a# p+("en( ser el res+l&a( (e+na "nspe**".n , es&) represen&a(a pr !&-ra!2as# *+a(rs# mapas#$ras represen&a&"'as -r)1*as4 El $&ener , +&"l"ar e'"(en*"a -ra1*aes +na !rma e1*a (e expl"*ar (es*r"$"r +na s"&+a*".n en +n"n!rme pr e%empl +na !&-ra!2a a*lara (e +n alma*:n 3+e "l+s&rapra*&"*as "ne1*"en&es &"ene +n "mpa*& m+*8 ma,r 3+e *"enpala$ras4

Es +na $+ena pr)*&"*a 3+e (s m"em$rs (el e3+"p (e a+("&r"a

e!e*&+: la "nspe**".n !2s"*a4 I-+almen&e (e$en e!e*&+arse las*r("na*"nes ne*esar"as *n ls !+n*"nar"s a *ar- (e la en&"(a(#para 3+e es&s ls a*mpa9e , *rr$rar ls 8alla-s4 Es &)*&"*1rmar el memr)n(+m a*&a (e "nspe**".n# se-/n sea el *as a!2n(e e'"&ar *+al3+"er *n&r'ers"a a*er*a (e la pre*"s".n (e ls8alla-s (e a+("&r"a ls *+ales (e$en !rmar par&e (e ls papeles(e &ra$a%4

=" Evidenia te!timonial> Es&a "n!rma*".n $&en"(a (e &rs a &ra':s(e *ar&as (e*lara*"nes re*"$"(as en resp+es&a a las "n(a-a*"nes pr me(" (e en&re'"s&as4 El res+l&a( (e las en&re'"s&as p+e(en

expresarse en +n memr)n(+m $asa( en n&as &ma(as (+ran&eellas4 Es e'"(en&e , *n'en"en&e 3+e &ales (e*lara*"nes es&:n

@



1rma(as pr ls emplea(s !+n*"nar"s en&re'"s&a(s4 La(e*lara*".n 'er$al es*r"&a (e +n !+n*"nar" a*er*a (e# pr e%emplla *an&"(a( (e *n("*"nes (e las ex"s&en*"as en alma*:n &"enen 'alrl"m"&a( *m e'"(en*"a4 Las (e*lara*"nes se &man ls m)s"mpr&an&es , /&"les4 Las (e*lara*"nes (e !+n*"nar"s (e la en&"(a(

sn !+en&es 'al"sas (e "n!rma*".n 5expl"*a*"nes# %+s&"1*a*"nes l2neas (e ranam"en&6 , prpr*"nan elemen&s (e %+"*" 3+e nser2an !)*"les (e $&ener a &ra':s (e +na pr+e$a (e a+("&r"a4

@" Evidenia doumental. Es a3+ella 3+e es&) plasma(a en es*r"&s#re-"s&rs# (*+men&s# *n&ra&s , &rs4 La !rma m)s *m/n (ee'"(en*"a en la a+("&r"a *ns"s&e en (*+men&s *las"1*a(s >EWTERNA E INTERNA

E?terno. sn a3+ells 3+e r"-"na !+era (e la en&"(a( 5pre%empl !a*&+ras (e 'en(e(res , *rrespn(en*"as 3+e sere*"$en64

Interno. =n a3+ells 3+e se r"-"nan en la en&"(a( pre%empl ls re-"s&rs *n&a$les# *rrespn(en*"as 3+e seen'2an# -+2as (e re*ep*".n (e *m+n"*a*".n "n&erna4

El a+("&r (e$e e'al+ar la *n1a$"l"(a( (e la e'"(en*"a (*+men&al+&"l"a( en (es*ar- (e s+s 8alla-s (e a+("&r"a4 Pr e%empl +n(*+men& ex&ern 3+e se $&en-a ("re*&amen&e (e s+ l+-ar (er"-en es m)s *n1a$le 3+e el m"sm (*+men& $&en"( en la

en&"(a(4 ="empre (e$e *ns"(erarse la ps"$"l"(a( (e 3+e ls(*+men&s $&en"(s en la en&"(a( p(r2an es&ar al&era(s4

C+al3+"er al&era*".n "mpr&an&e (e$e "n'es&"-arse# s" el a+("&r nes&) se-+r (e 3+e las al&era*"nes sn aprp"a(as ser2a *n'en"en&ee!e*&+ar +na 'er"1*a*".n !+era (e r"-en4 Ls !a*&res 3+e ase-+renla *n1a$l"(a( e'"(en*"a "n&erna sn> s" ls (*+men&s 8an*"r*+lar"a( !+era (e la en&"(a(4

=" ls pr*e("m"en&s (e *n&rl "n&ern (e la en&"(a( snsa&"s!a*&r"s para as+m"r 3+e la e'"(en*"a es pre*"sa , *n1a$le4

=" la e'"(en*"a es&) sla se s"r'e para *rr$rar &rs &"ps (ee'"(en*"a4

La e'"(en*"a "n&erna 3+e *"r*+la !+era (e la en&"(a( p+e(e &ener lam"sma *n1a$"l"(a( 3+e la e'"(en*"a ex&erna4

Ls pr*e("m"en&s "n&erns &"enen +n e!e*& "mpr&an&e en la*n1a$l"(a( (e la e'"(en*"a (*+men&al 3+e se r"-"na en la en&"(a(4Pr e%empl +na &ar%e&a (e *n&rl (e ex"s&en*"a ser) *n1a$le (e lala$r e!e*&+a(a s">



El emplea( re-"s&ra s+ 8ra (e "n-res a la 1*"na en el rel%(e *n&rl4

El )rea (e persnal 'er"1*a la &ar%e&a (e *n&rl *mpar)n(la*n la "n!rma*".n (el )rea (e &ra$a%4

Ls a+("&res "n&erns la a(m"n"s&ra*".n 3+e e!e*&/are'"s"nes srpres"'as (e as"s&en*"a4

" Evidenia analítia. =e $&"ene al anal"ar 'er"1*ar la "n!rma*".n4El %+"*" pr!es"nal (el a+("&r a*+m+la( a &ra':s (e la exper"en*"ar"en&a( , !a*"l"&a el an)l"s"s4 La e'"(en*"a anal2&"*a p+e(e r"-"narse(e>

• Com,utaione!

•

Com,araione! Nrmas es&a$le*"(as

O&ras pera*"nes# &ransa**"nes ren("m"en&s#

Le,es re-lamen&s

• Raioinio

• An>li!i! e la in1ormai2n dividida en !u! orre!,ondiente!>rea!"

ATRIBUCIONE' DE E*IDENCIA

Las a&r"$+*"nes (e e'"(en*"a p+e(en re!er"rse a>

'U&ICIENCIA DE E*IDENCIA> Es a3+ella &an 'era# a(e*+a(a ,*n'"n*en&e 3+e al ser "n!rma(a a +na persna pr+(en&e# 3+e n esa+("&r , n &"ene *n*"m"en&s espe*21*s (el as+n&4

COM#ETENCIA. Para 3+e la e'"(en*"a sea *mpe&en&e# (e$e ser')l"(a , *n1a$le4 A!2n (e e'al+ar la *mpe&en*"a (e la e'"(en*"a# ela+("&r (e$e *ns"(erar +n *+"(a( s" ex"s&e ranes para &r-ar 3+es+ 'al"(e s+ "n&e-r"(a(4 De ser as2 (e$e $&ener e'"(en*"aa("*"nal re'elar esa s"&+a*".n en s+ "n!rme4

La e'"(en*"a es *mpe&en&e>

• La e'"(en*"a $&en"(a (e !+en&es "n(epen("en&es es m)s *n1a$le3+e la $&en"(a (el prp" en&e a+("&a(4

•

La e'"(en*"a 3+e $&"ene &"ene *m se 8a es&a$le*"( +n s"s&ema (e*n&rl "n&ern aprp"a( es m)s *n1a$le 3+e a3+ella $&en"(a



*+an( el s"s&ema (e *n&rl "n&erna es (e1*"en&e# n es sa&"s!a*&r"n se 8a es&a$le*"(4

• La e'"(en*"a 3+e se $&"ene !2s"*amen&e me("an&e +n examen +$ser'a*".n# *)l*+l e "nspe**".n es m)s *n1a$le 3+e la 3+e se

$&"ene en !rma "n("re*&a4

• La e'"(en*"a &es&"mn"al 3+e $&"ene en *"r*+ns&an*"as 3+e perm"&e als "n!rman&es expresarse l"$remen&e mere*en m)s *r:("& 3+ea3+ella 3+e se $&"ene en *"r*+ns&an*"as *mprme&"(as4

#RCTICA?;0;

#ERTINENCIA> La e'"(en*"a per&"nen&e es a3+ella 3+e es ')l"(a , serela*"na *n ls 8alla-s espe*21*s en ella4 Ls papeles (e &ra$a%

e "n!rma*".n a*+m+la(a al (esarrllar +n 8alla- espe*21* (e$en(e &ener en rela*".n ("re*&a *n ls m"sms , las re*men(a*"nes4

@4 CON&IABILIDAD DE LA E*IDENCIA>Para $&ener la e'"(en*"a , e'al+ar (n(e el a+("&r -+$ernamen&al(e$e *ns"(erar ls s"-+"en&es>

Cn*"m"en&s $&en"(s ("re*&amen&e a&re'es (e laper*ep*".n sensr"al (el a+("&r# sn m)s pers+as"'s 3+ea3+ells *n*"m"en&s l-ra(s "n("re*&amen&e4 Pr e%empl>en +n examen !2s"* el a+("&r m"ra# &*a# per*"$e# e&*4

La e'"(en*"a $&en"(a ("re*&amen&e pr el a+("&r pr !+en&es

a%enas e "n(epen("en&es a la en&"(a( a+("&a(a# pr'ee (ema,r se-+r"(a( , *n1a$"l"(a(4 Pr e%empl> *n1rma*".n("re*&a (e ls sal(s $an*ar"s# pr:s&ams# a*&"'"(a(es (e ls*n&ra&"s&as# e&*4

La e'"(en*"a 8a s"( pr(+*"(a $a% *n("*"nes sa&"s!a*&r"as(e *n&rl "n&ern &"en(e a ser m)s *n1a$le4 Pr e%empl>pr+e$as (e 3+e +na &ransa**".n n 8a s"( "n"*"a(a#a+&r"a(a# e%e*+&a(a , re-"s&ra(a ex*l+s"'amen&e pr +na slapersna4

Ls r"-"nales (e ls (*+men&s sn m)s *n1a$les 3+e s+s

*p"as4 El *s& 5en e!e*&"' , &"emp6 (e $&en"(a (e la e'"(en*"am)s *n1a$le , (esea$le p+e(e ser &an ele'a( 3+e el a+("&r&en(r2a $l"-a&r"amen&e 3+e a*ep&ar e'"(en*"a (e menr*al"(a(# per 3+e *ns"(ere sa&"s!a*&r"a (en&r (e las*"r*+ns&an*"as4

Ls m)s "mpr&an&e (el as+n& a ser 'er"1*a( 58alla- (ea+("&r"a6# re3+"ere la $&en*".n (e e'"(en*"a m)s s.l"(as ,*ns"s&en&e *nse*+en&emen&e p+e(e %+s&"1*ar la $&en*".n (ee'"(en*"a m)s *s&sa4

" CARACTERI'TICA' DE LA E*IDENCIA



La e'"(en*"a (*+men&al es&) *ns&"&+"(a -eneralmen&e# pr(*+men&s# re-"s&rs# *n&ra&s# *m+n"*a*"nes r"-"nales s"nem$ar-# s+ presen&a*".n p+e(e es&ar plan&ea(a *n *p"as#ex&ra*&s (e (*+men&s# ma&er"al -r)1* ar&2*+ls (e ("ar"s ,re'"s&as4 Para l *+al se (e$e *ns"(erar l s"-+"en&e>

<" Co,ia de doumento!>Generalmen&e (e$e a*ep&arse *m *n1a$les las *p"as (e(*+men&s (e ls ar*8"'s (e la en&"(a(# s" sn ne*esar"s pararespal(ar +n 8alla-4 Una *p"a a+&en&"*a(a pr el !+n*"nar"!e(a&ar" (e la en&"(a( 3+e es el 1el (el r"-"nal# p+e(e ser*n'en"en&e en al-+nas *"r*+ns&an*"as# per (e$e l"m"&arse sl a(*+men&s "mpr&an&es *m *+an( se *ns"(era +&"l"arls enls pr*ess %+("*"ales4 La "mpr&an*"a (e +n 8alla- (e a+("&r"a(e&erm"nar) a men+( el &"p (e e'"(en*"a 3+e (e$e re&enerse enls papeles (e &ra$a%4 Pr e%empl> s" el 8alla- "mpl"*a +n

*mprm"s pr +na *mpra espe*21*a# +na *p"a (e la r(en (e*mpra p+e(e ser la e'"(en*"a $)s"*a a re&ener en ls papeles (e&ra$a%4

=" E?trato! 1rente a o,ia!>Ls ex&ra*&s prepara(s a man pr el e3+"p (e a+("&res (e ls(*+men&s (e la en&"(a( sn -eneralmen&e# *n respal(a*ep&a$le para ls papeles (e &ra$a%4 ="n em$ares pre!er"$le&ener *p"as (e ls (*+men&s (e ma,r "mpr&an*"a4 A 'e*es lserrres se "n&r(+*en en !rma "na('er&"(a en ls ex&ra*&s4 Elrespal( para +n 8alla- (e "mpr&an*"a ser) m)s *n'en"en&e s"es *p"a exa*&a (el (*+men& r"-"nal4 El a+("&r (e$er) apl"*ars+ $+en %+"*" pr+(en*"a a (e&erm"nar 3+e ls (*+men&sre3+"eren ser !&-ra1a(s

@" Material /ra-o >A men+( el me%r re-"s&r (e +na *n("*".n !2s"*a ex"s&en&e en elmmen& (el examen (e +na ser"e (e !&-ra!2as4 La en&"(a(p+e(e &ener +n ar*8"' (e !&-ra!2as 3+e (e$en re'"sarse para s+ps"$le +&"l"a*".n4 La +&"l"a*".n aprp"a(a (e !&-ra!2as , &rs&"ps (e ma&er"al '"s+al# 8a*en 3+e ls "n!rmes (e a+("&r2a&en-an +n ma,r s"-n"1*a( al resal&ar ls p+n&s *en&rales (emanera m)s en:r-"*a , emp)&"*a4

" Artíulo! en diario! 7 revi!ta!>Ls ("ar"s , re'"s&as sn a men+( +na !+en&e /&"l (e "n!rma*".n-eneral# an&e*e(en&es , 8e*8s a*&+ales rela*"na(s *n lasa*&"'"(a(es $a% el examen4 ="n em$ar-# se espere *ns"(erarslamen&e *m !+en&e *la&eral , n pr"n*"pal (e "n!rma*".ns+s&en&a&"'a4

" OBTENCION DE IN&ORMACI(N A TRA*E' DE RE*I'TA'En el *+rs (e a+("&r"a s"empre es ne*esar" 3+e se $&en-a"n!rma*".n s+s&an*"al (+ran&e la en&re'"s&a , ("s*+s"nes *n ls!+n*"nar"s (e la en&"(a( , *n &ras persnas4 Es "mpr&an&e 3+e

el a+("&r re*n*a , apr'e*8e ls $ene1*"s 3+e se $&"enen alen&re'"s&ar a persnas en&en("(as (+ran&e s+ la$r4 La "n!rma*".n

F



$&en"(a (+ran&e las en&re'"s&as &am$":n p+e(e +&"l"arse para*mplemen&ar# expl"*ar# "n&erpre&ar *n&ra(e*"r la "n!rma*".n$&en"(a pr &ras !+en&es# +&"l"a*".n (e "n!rma*".n 'er$al4P+e(e +&"l"arse "n!rma*".n 'er$al en el "n!rme (e a+("&r"a s"> =" $&"ene la "n!rma*".n (e +na !+en&e 3+e el a+("&r *n!2a es

en&en("(a , respnsa$le4 =" "(en&"1*a a(e*+a(amen&e s+ na&+ralea 'er$al# pr e%empl>"n("*an( 3+e es l 3+e se ("% al a+("&r4

De$e pre*"sarse en ls papeles (e &ra$a% la !+en&e (e "n!rma*".n'er$al4

Pr e%empl>

El ("re*&r -eneral (e a(m"n"s&ra*".n (el m"n"s&er" WYJ"n!rm. 'er$almen&e4 Es& a,+(ar) a "n("*ar el -ra( (e

respnsa$"l"(a( (e la persna en&re'"s&a(a , s+ rela*".n *n el&ema4 =" en la "n!rma*".n 'er$al a*er*a (e 8e*8s , n +nap"n".n# es (e "mpr&an*"a *la'e , n p+e(e *rr$rarse-eneralmen&e# ser) *n'en"en&e "n("*ar en el "n!rme 3+e nse p+e(e plan"1*arla , pr3+:4

=" n se p+e(e 'er"1*ar la "n!rma*".n 'er$al pr me(" (e &rae'"(en*"a# (e$e a(m"&"rse la "n*er&"(+m$re (e *+al3+"er*n*l+s".n 3+e se $asen en ella4

&UENTE DE IM&ORMACI(N #ARA ENTRE*I'TA'

De$"( a 3+e el $%e&"' (el a+("&r es $&ener +na "n!rma*".n*mple&a , *rre*&a s$re ls as+n&s a ser exam"na(s# lasen&re'"s&as (e$en "r ("r"-"(as a +na explra*".n &&al (e s+s as+n&s4Las persnas respnsa$les (e las a*&"'"(a(es nrmalmen&e &"enen"n!rma*".n a*er*a (el -ra( en 3+e 8an s"( *ns"(era(s ("*8sas+n&s# ls m&"'s (e las pr)*&"*as ex"s&en&es e "n!rma*".n +p"n"nes /&"les en *+an& a la ne*es"(a( (e me%rar , ps"$les!rmas (e e%e*+&arlas4

#LANEAMIENTO ) #RE#ARACI(N DE ENTRE*I'TA'

IM#ORTANTE'

De$en planearse las en&re'"s&as en !rma aprp"a(a4 El a+("&r (e$e*n*er el prp.s"& (e la en&re'"s&a , la "n!rma*".n 3+e $+s*a# as2 *m es&)n !am"l"ar"a(s *n ls 8e*8s pre'"amen&e re'ela(ss$re el pr$lema para *n(+*"rlas en !rma aprp"a(a4 Es& esespe*"almen&e 'al"s ,a 3+e el a+("&r perm"&e re*n*er , se-+"r("!eren*"as en&re la "n!rma*".n $&en"(a (+ran&e la en&re'"s&a ,pre'"amen&e (e &ras !+en&es4

Al planearse las en&re'"s&as# (e$en *ns"(erarse *+"(a(samen&e lasele**".n (el a+("&r 3+e la *n(+*"r) se-/n sea el en&re'"s&a( , laexper"en*"a an&er"r al en&re'"s&arls4



CONDUCTA DURANTE UNA ENTRE*I'TA

El a+("&r (e$er) presen&arse (e !rma (e$"(a al en&re'"s&a( ,pre'"amen&e n 8a s"( presen&a(4 La +&"l"a*".n (e *re(en*"ales1*"ales para es&e prp.s"& (epen(er) (el $%e&"' (e l en&re'"s&a(

, (e la rela*".n en&re ls par&"*"pan&es4 El pas "n"*"al es "mpr&an&e#espe*"almen&e s" se '"s"&a al en&re'"s&a( pr pr"mera 'e4 Y (e$e&ra&ar (e 8a*erle sen&"r *.m(# e%empl> *+al3+"er *men&ar" $re'es$re as+n&s s"n "mpr&an*"a *n el *l"ma s+*es (epr&"' 3+e amen+( s+*e(e s"r'e , as2 es&a$le*er +na rela*".n *r("al4

DI'CU'ION DE A'#ECTO' E'#ECI&ICO'

Desp+:s (e la "n&r(+**".n el a+("&r (e$e expl"*ar el prp.s"& (e laen&re'"s&a para 3+e el persnal en&re'"s&a( *mpren(a l 3+e seespera (e ella4 =e-/n las *"r*+ns&an*"as se p+e(en perm"&"r 3+e

*+en&e s+ prp"a 'ers".n 8a*erles pre-+n&as espe*21*as s$re lsas+n&s s$re ls *+ales se (esea "n!rma*".n4

La resl+*".n (e$e es&ar $a% el *n&rl (el a+("&r 8as&a el p+n&ne*esar"# para 3+e se man&en-an en*am"na(a 8a*"a la $&en*".n (els (a&s &rans!rma*".n per&"nen&e al prp.s"& (e la en&re'"s&a4 Una+("&r es&ar) aler&a para 3+e el en&re'"s&a( n *me&a as+n&s s"n"mpr&an*"a , as2 e'"&ar *n&es&ar las pre-+n&as prpr*"nar"n!rma*".n s$re &emas ("!eren&es al $%e&"' (e la en&re'"s&a4 Laa*&"&+( (el a+("&r (e$e (e ser la (e $+s*ar "n!rma*".n

Al-+nas s+-eren*"as 3+e (e$e &ener en *+en&a sn>

Cnse-+"r &(a la "n!rma*".n ne*esar"a (+ran&e la en&re'"s&a4E'"&ar el m)x"m ps"$le la ne*es"(a( (e +na se-+n(aen&re'"s&a4

Al &:rm"n (e la en&re'"s&a (e$e res+m"rse $re'emen&e la"n!rma*".n *ns"(era(a m)s "mpr&an&e# es& p+e(e 8a*erre*r(ar al a+("&r , al en&re'"s&a( &rs 8e*8s rela*"na(s4

N ex&en(er la en&re'"s&a m)s all) (e +n &"emp rana$le 3+e

se aprx"mar2a al &"emp 1%a( *+an( se 8"s la *"&a4

UTILI:ACI(N DE GRABADORA' DURANTE LA ENTRE*I'TA

Us+almen&e n es ne*esar" +&"l"ar -ra$a(ras (+ran&e lasen&re'"s&as *n ls !+n*"nar"s (e la en&"(a( exam"na(a4 =" se*ns"(era 3+e es ne*esar" en *ass ex*ep*"nales# (e$e *ns+l&arse*n el en&re'"s&a(4 Las &rans*r"p*"nes $&en"(as pr es&e m:&(*n&"ene +na -ran *an&"(a( (e "n!rma*".n 3+e n es "mpr&an&e , s++&"l"a*".n n el"m"nar2a la ne*es"(a( (e +na *n1rma*".n5(e*lara*"nes6 $&en"(as (+ran&e +na en&re'"s&a4

H



As2 m"sm# es&e pr*e("m"en& n perm"&e al en&re'"s&a( *rre-"rerrres 3+e p+( 8a$er pasa( pr al-4 ="n em$ar- s" se 'aen&re-ar al en&re'"s&a( +na &rans*r"p*".n (e la en&re'"s&a para 3+ep+e(a *rre-"rla# es&e m:&( p+e(e ser a(e*+a( para $&ener +nre-"s&r *mple& (e la ("s*+s".n (e +n as+n& (el"*a( *r2&"*4

C+an( se +&"l"a +na -ra$a(ra la *"n&a (e -ra$a*".n se *n'"er&enen ls papales (e &ra$a% (el a+("&r , (e$en ser (e$"(amen&epr&e-"(as , *n&rla(as a sl"*"&+( (el en&re'"s&a( (e$e !re*erse lapr&+n"(a( (e *p"ar la *"n&a4 Cm , *+an( &mar las n&as(epen(er) !re*+en&emen&e (e las *"r*+ns&an*"as (el *as# la*mple%"(a( (e ls &emas ("s*+&"(s , la persnal"(a( (elen&re'"s&a(4

En al-+ns *ass# el &mar n&as al "-+al 3+e en la -ra$a*".n p(r)*as"nar 3+e el en&re'"s&a( n se s"en&a ("sp+es& 8a$larl"$remen&e4 =" ex"s&e +na aparen&e rea**".n a('ersa al 8e*8 (e 3+ese &me n&as# (e$e (e%arse (e 8a*erl4 =" espera s"n em$ar-# 3+e el&mar n&as n ser) $%e&a( ,a 3+e (em+es&ra el "n&er:s (el a+("&ren re-"s&rar *n pre*"s".n l 3+e se ("*e4

CON&IRMACI(N E'CRITA DEL ENTRE*I'TADO

Generalmen&e# se sl"*"&a ls en&re'"s&a(s 3+e *n1rme pr es*r"&la "n!rma*".n 'er$al apr&a(a# a n ser 3+e em"&a "n!rma*".n 3+ees&e respal(a(a , se *ns"(ere "nne*esar" *n1rma(a4 En al-+ns

*ass# la sl"*"&+( (e *n1rma*".n expl"*a la *n1rma*".n 'er$al$r"n(a(a p+e(e *as"nar la !al&a *pera*".n (el en&re'"s&a(4

Una *n1rma*".n es*r"&a es "mpr&an&e# espe*"almen&e# s" n 8a,e'"(en*"a 3+e *rr$re la "n!rma*".n (el en&re'"s&a(4

Ls prp.s"&s pr"n*"pales (e la *n1rma*".n sn &res>

Ase-+rar el re-"s&r (e "n!rma*".n 'er$al sea *mple& ,pre*"s

a*er sa$er al en&re'"s&a( la "mpr&an*"a 3+e se (a a s+s

(e*lara*"nes

Pr&e-er al a+("&r en el *as (e +na *n&r'ers"a !+&+ra s$rela "n!rma*".n $&en"(a

A 'e*es p+e(e ser re*men(a$le sl"*"&ar *n1rma*".n (e la"n!rma*".n 'er$al# a+n3+e es&a n sea espe*"al esen*"al para+n ps"$le 8alla- en el "n!rme4

Pr e%empl> la "n!rma*".n $&en"(a (+ran&e las ("s*+s"nes s$re +nas+n& al&amen&e &:*n"* 3+e "n*l+,e m+*8as !e*8as# *"!ras

es&a(2s&"*s as+n&s &:*n"*s# nrmalmen&e (e$e (er *n1rma(apr el en&re'"s&a(# a+n3+e la "n!rma*".n sea +&"l"a( sl *m

0



(a&s a*er*a (e ls an&e*e(en&es en el "n!rme en &al *as# (e$"( alr"es- (e errr al &mar n&a (e la "n!rma*".n# p+e(e ser ne*esar"+na *n1rma*".n4

UTILI:ACION DE &OTOGRA&IA' ) OTRO' MEDIO' *I'UALE'

Una !rma (e spr&e a(e*+a(amen&e las $ser'a*"nes#*n*l+s"nes , re*men(a*"nes (el "n!rme es +&"l"ar !&-ra!2asa *lr# mapas , a,+(as '"s+ales *n ls *+ales el mensa%e 3+e sepresen&an res+l&an m)s *lar , p&en&e (e las prp"as pala$ras4

El %e!e (e e3+"p (e a+("&r"a es respnsa$le (e "(en&"1*ar#$&ener , sele**"nar las m+es&ras !&-r)1*as me("s '"s+ales3+e ser)n +&"l"a(s en el "n!rme4

Para ell# (e$e "(en&"1*ar a ls m"em$rs (el e3+"p (e a+("&r"a

3+e re/nan las 8a$"l"(a(es , *n*"m"en&s ne*esar"s para lle'ara *a$ el "n("*a( &ra$a%4

OBTENCION DE IN&ORMACION MEDIANTE ENCUE'TA'

Las en*+es&as p+e(en ser /&"les para re*p"lar "n!rma*".nper&"nen&e en &(as las a+("&r"as4 P+e(en ser en'"a(as pr *rre+ &r m:&( a las persnas 3+e s+pnen *n*en el pr-rama )rea a exam"nar p+e(en ser apl"*a(as a &ra':s (e '"s"&as"n("'"(+ales pr as"s&en&es (e a+("&r"a4 Las persnas 3+e*n&es&an las en*+es&as p+e(en es&ar as*"a(as *n el pr-rama

)rea (e la a+("&r"a ("re*&a "n("re*&amen&e *m $ene1*"ar"s s"mplemen&e *m ps"$les !+en&es (e "n!rma*".n4

LA' *ENTAJA' #RINCI#ALE' DE LA UTILI:ACION DEENCUE'TA' 'ON.

=+ *n'en"en*"a , e*nm2a en &:rm"ns (e *s&s , &"emp#*mpar)n(las sn en&re'"s&as !rmales (e ls a+("&res *nm+*8as persnas4 La "n!rma*".n $&en"(a p+e(e ser &a$+la(am)s !)*"lmen&e a s+ espe*"al"(a( , +n"!rm"(a( &&al4 =n m)s'en&a%sas *+an( el -r+p a ser *+$"er& es m)s n+mers4

LA' DE'*ENTAJA' #RINCI#ALE' DE LA UTILI:ACION DEENCUE'TA' 'ON.

Una en*+es&a es "n<ex"$le# n se $&"enen m)s (e l 3+e se p"(e#s"n ma,res "n(a-a*"nes , 'er"1*a*"nes# l *+al es en *ass (e*"er&s &"ps (e (a&s p+e(en ser (e!e*&+ss 3+e re3+"erenm+*8 &"emp4 La "n!rma*".n $&en"(a pr me(" (e en*+es&ases p* *n1a$le# $as&an&e mens 3+e la "n!rma*".n 'er$alre*le*&a(a a $ase (e en&re'"s&as e!e*&+a(a pr ls a+("&res4

De$e ser +&"l"a(a *n *+"(a(# a n ser 3+e se *+en&e *ne'"(en*"a 3+e la *rr$re# ("*8a e'"(en*"a n ser2a +n respal(

;



a(e*+a( para las *n*l+s"nes , re*men(a*"nes s$re as+n&s"mpr&an&es4

0;;?0;

AUDITORIA #RE'U#UE'TAL

Es +n examen $%e&"'# s"s&em)&"* , pr!es"nal "n(epen("en&e , sele*&"'(e e'"(en*"as (e pera*"nes pres+p+es&ar"s# ms&ran( en ls es&a(spres+p+es&ar"s (es(e el p+n& (e '"s&a *r2&"* , *ns&r+*&"' as2 *me'al+ar la -es&".n pres+p+es&ar"a en s+s ("!eren&es e&apas , 'er"1*ar el*+mpl"m"en& (e me&as , $%e&"'s pres+p+es&ar"s# *n1ar la 'al"(e ,rana$"l"(a( as2 *m el *+mpl"m"en& (e la nrma&"'a '"-en&e re!eren&e ala a+s&er"(a( , res&r"**"nes en ma&er"a pres+p+es&ar"a4

#RO#O'ITO' DE AUDITORIA DE GE'TION #RE'U#UE'TARIA

;4 Prpr*"nar +na e'al+a*".n "n(epen("en&e , pr!es"nal s$re el(esempe9 , ren("m"en& (e la en&"(a( r"en&a( a me%rar -es&".np/$l"*a4

?4 El +s (e re*+rss p/$l"*s *mpr$an( el *+mpl"m"en& (e me&as ,$%e&"'s se9ala(s en el plan pera&"' "ns&"&+*"nal4

@4 De&erm"nar s" la en&"(a( a(3+"ere# pr&e-e , emplea s+s re*+rss (emanera e*n.m"*a , e1*"en&e4

4 E'al+ar s" ls $%e&"'s (e ls pr-ramas , a*&"'"(a(es snaprp"a(as s+1*"en&es , per&"nen&es4

4 Es&a$le*er las *a+sas en "ne1*"en*"a *n pr)*&"*a an&"e*n.m"*a4

OBJETI*O' E'#ECI&ICO' DE LA AUDITORIA DE GE'TION#RE'U#UE'TARIA

;4 Cmpr$ar el +s (e re*+rss as"-na(s al pr-rama (e -enera*".n(e emple# se (es&"nan a pr,e*&s a*&"'"(a(es e!e*&"'amen&e-aran&"*en la re(+**".n (e (esemple , s+$emple

?4 er"1*ar el +s (e re*+rss r"en&a(s a (esarrllar , me%rar $ras(e "n!raes&r+*&+ra p/$l"*a &ales *m> e(+*a*".n# '2as (e*m+n"*a*".n# e&*4 *mpr$an( la *al"(a( (e )reas !2s"*as*ns&r+"(as

@4 er"1*ar la e%e*+*".n (e re*+rss pres+p+es&ar"s (es&"na(s apre'en"r# s+per'"sar# *n&rarres&ar ls e!e*&s# (e ls (esas&resna&+rales e%empl> (e!ensas r"$ere9as# m+rs (e *n&en*".n# *a+*es(e r2s &rren&eras

4 er"1*ar el +s , la pr(+*&s pr'en"en&es (e (na*"nes 3+e 8a,an

s"( +&"l"a(s a(e*+a(a# pr&+na , e1*amen&e en ls pr-ramas(e a,+(a , as"s&en*"a s*"al

?



Exam"nar el *+mpl"m"en& (e me&as (e a*+er( al pr-rama (e a+("&r"a ,'er"1*ar la *al"(a(# e1*"en*"a , le-al"(a(# en ls pr*ess l-2s&"*s# e&*4

EN&O+UE MODERNO DE AUDITORIA #RE'U#UE'TARIO

La e'al+a*".n (el se*&r p/$l"* es&) r"en&a(a a +na '"s".n "n&erna (e laen&"(a( *n +n per1l ne&amen&e 1nan*"er , pres+p+es&ar" (e a+("&r"a#*+,a me("*".n es !rmal , r+s&"*a n *ns&r+*&"'s (n(e la *"en*"a ra("*aen la e'al+a*".n , *n&rl (e la -es&".n $asa(a en el an)l"s"s (e las(es'"a*"nes en la e%e*+*".n pres+p+es&al e "n*+mpl"m"en& (e me&as ,$%e&"'s4

Pr l &an&# la a+("&r"a (e -es&".n (e$e (e es&ar r"en&a( a(em)s 8a*"a lame("*".n , e'al+a*".n (e>

;4 E'al+a*".n (e la es&r+*&+ra a(m"n"s&ra&"'a

?4 E'al+a*".n (el es3+ema (e planea*".n

@4 E'al+a*".n (e es3+ema (e r-an"a*".n

4 E'al+a*".n (e ls pr*ess (e e%e*+*".n pres+p+es&ar"a

4 E'al+a*".n (e s"s&ema (e *n&rl

4 E'al+a*".n (e la apl"*a*".n (e ls re*+rss

F4 E'al+a*".n (e *+mpl"m"en& (e me&as , $%e&"'s

4 E'al+a*".n (e -es&".n p+$l"*a

ALCANCE' DE AUDITORIA DE GE'TION #RE'U#UE'TAL

Impl"*a la sele**".n (e a3+ellas )reas as+n&s 3+e ser)n re'"sa(s , lapr!+n("(a( 3+e &en(r)n las pr+e$as a real"ar en la !ase (e e%e*+*".n"n*l+,en( la apl"*a*".n (e ls pr*e("m"en& *ns"(era(s ne*esar"s enlas *"r*+ns&an*"as para l-rar el $%e&"' (e a+("&r"a# a(em)s pre*"sar) enel per"( a exam"nar# el )m$"& -e-r)1* , las )reas (e ma&er"a (eexamen en a3+ellas )reas (e ma,r r"esen las *+ales las

re*men(a*"nes p+e(en ser m)s e!e*&"'s para la en&"(a(>a6 An)l"s"s (e a+("&r2a "n&e-ral es 'ar"a$le , p+e(e apl"*arse a la

en&"(a( en s+ &&al"(a( slamen&e a al-+ns pr*essa(m"n"s&ra&"'s 1nan*"ers4

$6 En *am$" el al*an*e (e la a+("&r2a 1nan*"era es&) rela*"na(*n la e'al+a*".n (e ls *n&rles "n&erns es&a$le*"(s para lsaspe*&s 1nan*"ers# as2 *m la 'er"1*a*".n (e ("!eren&espar&"(as (e ls es&a(s 1nan*"ers

CRITERIO' A ADO#TAR #ARA DE&INIR EL ALCANCE MATERIALIADAD

@



=EN=IBILIDAD

RIE=GO=

CO=TO= DE AUDITORIA

TRAN=CENDENCIA DE LA AUDITORIA

RE'ULTADO DE AUDITORIA DE GE'TION #RE'U#UE'TARIO

A &ra':s (e la -es&".n (e a+("&r"a (e -es&".n pres+p+es&ar"a se $&"ene*m res+l&a(# "n!rme lar- "n!rme (e -es&".n 3+e es el pr(+*& 1nal(e a+("&r"aJ# en el *+al se presen&an las $ser'a*"nes 58alla-s (ea+("&r"a# *al"1*a(s# e'al+a(s# *las"1*a(s en r(en (e "mpr&an*"a#&ras*en(en*"a , ma&er"al"(a(6# as2 *m las *n*l+s"nes ,re*men(a*"nes para la en&"(a( exam"na(a pn"en( en :n!as"s enre*men(a*"nes 3+e prm+e'an me%ras ps"&"'as en la -es&".n#res+l&a(s 3+e se $&en-an en el !+&+r en ls *n&rles -eren*"ales 3+e seprm+e'an4

ETA#A' DE LA AUDITORIA DE GE'TION #RE'U#UE'TARIA

;4 Re'"s".n -eneral

?4 Re'"s".n

@4 Cmprens".n (e s"s&ema (e *n&rl "n&ern (e -es&".n

4 Re'"s".n (e "n!rmes "mpr&an&es4 Plan"1*a*".n (e&alla(a

4 Prepara*".n (e ls pr*e("m"en&s (e pr-ramas (e a+("&r"a

F4 7rm+la*".n (el plan (e a+("&r"a (e -es&".n

ETA#A DE RE*I'ION GENERAL>

;4 An&e*e(en&es (e en&"(a(

?4 Cn*"m"en& "n"*"al (e la en&"(a(@4 An)l"s"s prel"m"nar (e la en&"(a(

4 7rm+la*".n (e re'"s".n (el plan -eneral

4 D*+men&a*".n (e la e&apa (e re'"s".n -eneral

4 De1n"*".n (e ls *r"&er"s (e a+("&r"a

RE*I'ION E'TRATEGICO

En!a&"*e el *n*"m"en& prel"m"nar a(3+"r"( , *mpren(e a me%rar lspr-ramas# pr,e*&s , a*&"'"(a(es me("an&e la per*ep*".n (e la



"n!rma*".n sl"*"&a(a as2 *m el (esarrll (e a**"nes &en("en&es a$ser'ar *.m se lle'an a *a$ las pera*"nes4

+UE E'#ECTO' COM#RENDE LA RE*I'ION E'TRATEGICA

Es la *mprens".n , an)l"s"s (e la en&"(a(>

;4 De&erm"na*".n (e las )reas (e la a*&"'"(a( +n"(a(es e*n.m"*as aa+("&ar

?4 I(en&"1*ar las !+en&es , e'"(en*"a (e a+("&r"a , as2 p(er me("r la!+n*".n (e la a+("&r"a

@4 I(en&"1*a*".n (e as+n&s m)s "mpr&an&es

4 7rm+la*".n (el plan (e re'"s".n es&ra&:-"*

4 Prepara*".n (e spr&e (e re'"s".n es&ra&:-"*

#ROGRAMA DE AUDITORIA

CONCE#TO> +n pr-rama (e a+("&r"a es +n plan (e&alla( 3+e (e$e*m+n"*ar# pre*"san( *m sea ps"$le el &ra$a% a ser e%e*+&a(4 Tam$":nes +n es&a( (e pr*e("m"en&s a ser real"a(s# *n el $%e& (e*mpr$ar ls s"s&emas , *n&rles ex"s&en&es *n n"'eles (e a+("&r"a ,re*le*&ar e'"(en*"a para s+s&en&ar las $ser'a*"nes4 Ls pr-ramas (e

a+("&r"a prpr*"nan +na $ase para la as"-na*".n (e &"emp , re*+rss4Ls es&"ma(s (e &"emp sn m)s !)*"les (e preparar *+an( lspr*e("m"en&s (e a+("&r"a sn "(en&"1*a(s4

#RO#O'ITO' DE #ROGRAMA

El planeam"en& se r(ena *n*re&"a en el pr-rama (e a+("&r"a# elm"sm 3+e se "ra rea%+s&an( , -ra(+an( (+ran&e el pr*es (e &ra$a% (e*amp (e a*+er( a las *"r*+ns&an*"as# pr l 3+e# p+e(en "n!er"rse 3+e elpr-rama (e a+("&r"a *+mple (s prp.s"&s !+n(amen&ales>

a6 =e "n*l+,e *m -+2a (e r"en&a*".n# a &ra':s (e pr*e("m"en&sm2n"ms para ser apl"*a(s (+ran&e el (esarrll (e a+("&r"a

$6 =e "n*l+,e *m +n re-"s&r (e *n&rl (e la la$r real"a(a# e'"&an(as2 m"&"r al-/n pr*e("m"en& "mpr&an&e4

Pr l &an&# ela$rar +n pr-rama "mpl"*a sele**"nar +na ser"e (epr*e("m"en&s (e a+("&r"a 5$asa(s en la "n!rma*".n $&en"(apre'"amen&e6# *n la 1nal"(a( (e $&ener e'"(en*"a s+1*"en&e *mpe&en&es$re ls elemen&s 3+e *n!rman el pr-rama (e ls EE77 3+e ns

perm"&e em"&"r p"n".n pr!es"nal s$re la rana$"l"(a( es (e*"r# s" ("*8ses&a(s 1nan*"ers presen&an n rana$lemen&e las s"&+a*".n 1nan*"era



(e la en&"(a( , ls res+l&a(s (e s+s pera*"nes pr el e%er*"*" exam"na(4Pr &al ra.n# es ne*esar" 3+e el a+("&r &en-a +n plen *n*"m"en& s$relas &:*n"*as , pr'en"en&"&s (e a+("&r"a# *m as2 ls mane%s (e lspapeles (e &ra$a%4

En *nse*+en*"a# a me("(a 3+e se 'a &erm"nan( las ("'ersas e&apas (e laa+("&r"a# el pr-rama se 'a *ns&"&+,en( en +n (*+men& s+mamen&e'al"s# (n(e (e%a *ns&an*"a n sl el al*an*e (e la $&en*".npr,e*&a(a s"n &am$":n el &ra$a% e!e*&"'amen&e real"a(4

&LE3IBILIDAD DE LO' #ROGRAMA' DE AUDITORIA

El pr-rama (e a+("&r"a# (e$e *ns"(erar *m +n "ns&r+men& <ex"$le es(e*"r# s" p+e(en rea%+s&arse (e a*+er( a las s"&+a*"nes 3+e se presen&e enel *amp4

Las *"r*+ns&an*"as *am$"an (e +n mmen& a &r pr l &an&# l 3+er"-"nalmen&e se *ns"(er. en la e&apa (e planeam"en& p+e(e s+r-"r*am$"s# ,a sea *n l 3+e se 8an en*n&ra( me%ras en el *n&rl ,re3+er"m"en& (e re(+*"r el &ama9 (e las pr+e$as# *n l 3+e se 8as+s*"&a( *am$"s en &ra&am"en& *n&a$le# *am$"s en la pl2&"*a (e'en&as# *r:("&s , *$ranas# e&*4 Dn(e &enems 3+e sl"("1*ar lana&+ralea pr*e("m"en&s planea(s4

RE'#ON'ABILIDAD

El pr-rama (e a+("&r"a es prepara( pr el a+("&r en*ar-a( ,

s+per'"sr# el 3+e se9ala las &areas espe*21*as 3+e (e$en ser *+mpl"(s prel e3+"p (e a+("&r"a para lle'ar a*a$ el examen# ls respnsa$les (e s+e%e*+*".n# as2 m"sm ls plas 1%as (e *a(a a*&"'"(a(4

En +na r-an"a*".n (n(e ex"s&an ls n"'eles (e a+("&r"a# s+per'"sr#a+("&r %e!e (e *m"s".n en*ar-a( , as"s&en&e (e a+&r2a# p(r2a re!er"rse3+e la respnsa$"l"(a( (e !+n*"nes respe*& al pr-rama re*aepr"n*"palmen&e en ls &res pr"mers n"'eles (e la s"-+"en&e a+("&r"a>

A+("&r %e!e (e *m"s".n# Respnsa$le (e e%e*+*".n#*r("na*".n (el pr-rama

=+per'"sr en*ar-a( respnsa$le (e la ("re**".n ,respnsa$le (e la em"s".n

Geren&e (e a+("&r"a respnsa$le (e s+ apr$a*".n

En &( *as *n'"ene re*al*ar 3+e &en"en( en *ns"(era*".n 3+e -ranpar&e (e la la$r re*ae s$re el %e!e (e *m"s".n en*ar-a(# es&e (e$e+sar (e las !a*+l&a(es para 3+e &en"en( en *+en&a el $%e&"' , al*an*e (ea+("&r"a# p+e(an mane%arl *n &(a l"$er&a( , <ex"$"l"(a( *r("nan(*+al3+"er 'ar"a*".n *n el s+per'"sr4

EN +UE CON'I'TE EL #ROGRAMA DE AUDITORIA



Es +n plan (e &ra$a% na*"( en la e&apa (e plan"1*a*".n a &ra':s (el *+al se(es*r"$e se*+en*"almen&e ls pr*e("m"en&s (e &ra$a% en !rma (e&alla(a3+e se 'a a +&"l"ar en la a+("&r"a4

De&erm"na la s+ !+n*".n , pr&+n"(a( en 3+e ser)n apl"*a(s# se $asan en

$%e&"'s espe*21*s apr$a(s s+ prepara*".n *ns"s&e en sele**"nar lspr*e("m"en&s a(e*+a(s apl"*a(s a *a(a )rea pr exam"nar *n el 1n (e-+"ar al a+("&r4 El pr-rama (e$e ser a(p&a(a a las *n("*"nes pe*+l"aresen!*a(a a la en&"(a( p+e(en ser m("1*a(s (+ran&e el &ra$a% (ea+("&r"a , l+e- p+e(e ser a(p&a( pr-res"'amen&e4

C+al3+"era sea el pr-rama 3+e se +se# el a+("&r s"empre (e$e es&arprepara( para m("1*ar s" el *+rs (el &ra$a% l *ns"(era ne*esar"# paras+ apl"*a*".n se (esarrlle en !rma &al 3+e el res+l&a(# el per"& (e$eexpresar s+ p"n".n s$re es&a(s 1nan*"ers 3+e exam"nan , s+s$ser'a*"nes , re*men(a*"nes 3+e p+("eran (arse4

PARA UE =IRE LO= PROGRAMA= AUDITORIA

="r'e *m -+2a en la apl"*a*".n (e pr*e("m"en& (e a+("&r"a

Pr'ee +n $s3+e% (el &ra$a% a apl"*ar

Cn&"ene "ns&r+**"nes para el e3+"p (e a+("&r"a# ls+!r"en&emen&e (e&alla(s "n("*an( las &areas a real"ar

A,+(a a *n&rlar el &ra$a% (e a+("&r"a , (el"m"&a

respnsa$"l"(a(es ="r'e *m re-"s&r (e las !ases (e &ra$a% 3+e se 'an

(e&erm"nan(

A,+(a en la ("re**".n (e la a+("&r"a a 3+"enes prepara lspr-ramas (e a+("&r"a

La resp+es&a a es&a pre-+n&a (epen(e en -ran par&e al &ama9(e la en&"(a( a a+("&ar# s" se &ra&a (e en&"(a(es pe3+e9as , *npersnal n m+, exper"men&a(a# la ela$ra*".n (e ls

pr-ramas (e a+("&r"a re*aer) *n%+n&amen&e en el a+("&r %e!e (e e3+"p , s+per'"sr# as2 m"sm# al ela$rar lspr-ramas se (e$er) &ener presen&e la 8a$"l"(a( exper"en*"a(e ls "n&e-ran&es (e e3+"p (e a+("&r"a 3+e lle'aran a(elan&eel &ra$a%# s" se &ra&a (e en&"(a(es (e -ran en'er-a(+ra , *n)reas espe*"al"a(as# la ela$ra*".n se *n1ar) a s+s re'"sresexper"men&a(s *n espe*"al"(a( *n%+n&amen&e *n el %e!e (ee3+"p 3+"en ("re**"nara el &ra$a%4

Ls pr-ramas se (e$er)n ela$rar en 8%as *n s+1*"en&e *l+mna en la3+e se an&aran la 1rma la "n"*"al (e ls m"em$rs *n!rman&es (el

e3+"p (e a+("&r"a4 An&a*"nes s$re el &"emp emplea( en *a(a *as#

F



para re!eren*"a e "(en&"1*ar a ls papeles (e &ra$a%# para (es*r"$"rexpl"*a*"nes (e&allas en ls pr*e("m"en&s4

N es ps"$le es&a$le*er re-las 1%as *n respe*& al *n&en"( (e lspr-ramas (e a+("&r"a# ls pr-ramas (e a+("&r"a (e$en ser ela$ra(s

para *a(a *as# as2 m"sm es "mpr&an&e se9alar 3+e (e$en prepararsepr-ramas para 1nan*"era (e -es&".n4

CONTENIDO DEL #ROGRAMA

El pr-rama (e a+("&r"a *n&"ene $)s"*amen&e +n l"s&a( (epr*e("m"en&s (e a+("&r"a# el *+al (e$e se-+"r en l ps"$le *n!rme alr(en l.-"* (el $alan*e es&a( (e -es&".n n s"-n"1*an(ne*esar"amen&e es&) en r(en (e "mpr&an*"a n" la pr&+n"(a( en 3+e seapl"*ar) el pr*e("m"en&# ,a 3+e &ales aspe*&s l (e&erm"na el a+("&ren*ar-a(4

El pr-rama en s+ es&r+*&+ra *n&en(r) en la par&e s+per"r el nm$re (e laen&"(a( a exam"narse# per"( (el examen# *+en&a r+$r as2 m"sm las*l+mnas# la pr"mera para es*r"$"r el pr*e("m"en&# la se-+n(a parare!eren*"ar ls papeles (e &ra$a%# el &er*er las "n"*"ales (el a+("&r 3+"enapl"3+e el pr*e("m"en& , la *+ar&a para "n("*ar la !e*8a en 3+e se(e&erm"nan4

OBJETI*O'

Rana$"l"(a( (e ls sal(s

Del"m"&ar la *ns"s&en*"a (e ls sal(s

as2 m"sm la *ns"s&en*"a (e las &ransa**"nes

EM#RE'A 'OLO *I*O TOMANDO 'AC

@< de diiembre de =<

#ROGRAMA DE AUDITORIA EN CAJA

#ROCEDIMIENTO RE&#A#ELE'

DETRABAJO

ENCARGADO

&EC9A

<" a,li$ue el ue!tionario de ontrol



interno de aja a -n de evaluar el/rado de !olide% el mi!mo 7 lae-ienia admini!trativa

=" ,re,ara la edula $ue mue!tre lo!

!aldo! de aja lo! 1ondo! -jo!e?i!tente! a la 1e;a del e?amen"

@" Obten/a de la direi2n la n2minade lo! 1unionario! $ue bajo ele?amen e!t>n 1aultado! ,araautori%ar de!embol!o! de aja 71ondo -jo! aja ;iaK"

" Determine el monto de la!obran%a! ,endiente! de de,2!ito

!umando re!iduo emitido en eldía 7 la! obran%a! anteriore! 7 lanota del Pltimo nPmero utili%ado"

" Revi!e la! obran%a! de lo!in/re!o! on a!iento! en libro aja7 bano! 7 re/i!trado! en libro!de ontabilidad

" *eri-$ue $ue lo! om,robante!de /a!to! de aja ;ia

orre!,onden ,ara ,a/o ene1etivo !ea reembol!ado!,o!teriormente on !ello ,a/ado"

F" Determine la ,re!entai2nadeuada de e!te rubro en elbalane de om,robai2n bajoe?amen

" Revi!e la !ei2n relativa a lo!ontrole! interno! 7 lo!

,roedimiento! de lo! manejo! deaja de la entidad

H" Inve!ti/ue lo! monto! de la! aja!inlu7endo lo! 1ondo ajeno! a laentidad bajo el ontrol del,er!onalK 7 lo! in/re!o! node,o!itado!

<" Inve!ti/ue lo! 1ondo!!ujeto! a re!trii2n

<<" E1etuQ ar$ueo de toda!

H



,artida! de e1etivo en ,oder dela! ,er!ona! $ue la! tienen a !uuidado

&ondo ,ara aja ;ia

1ondo! ,ara ,a/o! ene1etivo

&ondo! /enerale! de aja

Cobran%a! no de,o!itada!

'ueldo! no relamada!

C;e$ue! devuelto!

&ondo! ajeno! a la entidad

) otro! e1etivo!

#ER'ONAL DEL E+UI#O DE AUDITORIA

NOMBRE'A#ELLIDO'

#RO&E'ION

CARGO 'IGLA'

99

L+*"an pare(esG.me

CPCC =+per'"sr XPG ;?0

Xs: Rams G+&":rre CPCC Xe!e (eE3+"p

XRG ;0

L+"s 7lres =al"nas CPCC A+("&r L7= ??0

X+an Xs: =al"nasG+&":rre

A+("&r XX=7 ??0

L+"s =al"nas Pala*"s A$-a( L=P 0

Xa'"er R(r2-+eR(r2-+e

In-4 C"'"l XRR 0

Objetivo> er"1*ar la *ns"s&en*"a (e ls sal(s (e las *+en&as *rr"en&esre<e%a(a en ls L"$rs Ban*s , *ns"(era(s en el Balan*e General# as2 *m la *ns"s&en*"a (e las &ransa**"nes e!e*&+a(as4

#ROCEDIMIENTO'

;4 Apl"3+e el *+es&"nar" (e *n&rl "n&ern (e $an*s# *n el 1n (ee'al+ar el -ra( (e sl"(e el m"sm , la e1*"en*"a a(m"n"s&ra&"'a4

0



?4 =ele**"nes el mes meses 3+e sme&er) a pr+e$a , preparar +na*e(+la 3+e *n&en-a la rela*".n (e&alla(a (e &(as las *+en&as$an*ar"as4

@4 O$&en-a (e la en&"(a( el l"s&a( (e ls !+n*"nar"s a+&r"a(s para

1rmar *8e3+es , *ar&as .r(enes# e&*4

4 O$&en-a e'"(en*"a s+1*"en&e (e ls (ep.s"&s ("-"&a(as en l"$rs 3+en 1-+ran en ls es&a(s $an*ar"s , (ep.s"&s re-"s&ra(s4

4 Re'"se la &rans!eren*"as "n&er$an*ar"as en *+en&as *rr"en&es ,l"$re&s (e a8rrs# espe*"almen&e las 3+e se re*ep*"nan pr&rans!eren*"as (el ME74

4 er"13+e el a%+s&e (e las *+en&as $an*s K"n-ress e!e*&+a(sme("an&e as"en&s en el ("ar" s" es&s es&)n (e$"(amen&e

s+s&en&a(s4F4 O$&en-a e'"(en*"a s+1*"en&e (e ls e-ress re-"s&ra(s en es&a(

$an*ar" , 3+e 1-+ren en l"$rs4

4 Re'"se las *$ranas 3+e n 8an s"( (eps"&a(s al (2a s"-+"en&e /&"l(e s+ re*ep*".n4

H4 Cmpr+e$e en (e&alle &(s ls (ep.s"&s en &r)ns"& s" es& "n*l+,e*8e3+es -"ra(s pr la prp"a en&"(a(4

;04Exam"ne ls sal(s (e las *+en&as (e $an*s , ls *am$"s en lsa9s a+("&a(s4

;;4Re'"se las *n*"l"a*"nes al *m"en (el per"( ele-"(# *n&rlarlas 'ar"a*"nes 'er"1*an( sal(s en ls l"$rs (e *a%a ma,r ,es&a(s $an*ar"s , *er*"rarse *a(a par&"(a *n*"l"a(ra 8a,a s"((e$"(amen&e re-+lar"a(a (+ran&e el per"( ele-"(4

;?4O$&en-a ls es&a(s $an*ar"s pr per"( ele-"( , *mparar lapar&"(as "n*l+"(as en ls m"sm en ls re-"s&rs (e *a%a pres&an( la(e$"(a a&en*".n a>

las !e*8as en 3+e 1-+ran re-"s&ra(as las par&"(as (e ls es&a(s$an*ar"s , ls re-"s&rs (e *a%a#

*rre**"nes "nser*"nes en ls es&a(s $an*ar"s4

Par&"(as (e ls es&a(s $an*ar"s 3+e n 8an s"( re-"s&ra(s enls l"$rs

;@4Exam"ne *+"(a(samen&e n&a las n&as (e *r:("& , (e$"(BANCARIO "mpr&an*"a , 'er"13+e4

;4 O$&en-a *n*"l"a*"nes $an*ar"as a la !e*8a es&a$le*"(a4 s" la*n*"l"a*".n 8a s"( prepara(a pr la en&"(a(# *n&rlar las *+en&as#

;



'er"1*ar 3+e ls sal(s *n ls l"$rs (e *a%a $an*s# ("ar"# ma,r ,*n ls es&a(s $an*ar"s (el e%er*"*" pr a+("&ar4

;4=l"*"&e *n1rma*".n (e sal(s pr me(" (e *"r*+lar"a*".n (e *ar&as(el per"( a+("&a(# 3+e "n*l+,e rela*".n (e persnas a+&r"a(s a

1rmar *8e3+es# pr:s&ams# 1anas# a$ales# (ep.s"&s a pla# "n&er:s, &rs (ere*8s , respnsa$"l"(a(es4

;4er"13+e , *n*"l"e las "n'ers"nes 1nan*"eras 1%as# $ns (e"n'ers".n p/$l"*a# (ep.s"&s a pla 1% , &rs 'alres4

;F4er"13+e , *n*"l"e las *+en&as (e a8rr (e la en&"(a( (e a*+er( als pr*e("m"en&s (e a+("&r"a -eneralmen&e a*ep&a(s# "n*"("en(en ls l"$rs>

C+en&as *rr"en&es $an*ar"as

Dep.s"&s a pla en mne(a ex&ran%era , las

Cer&"1*a(as (e mne(a ex&ran%era , *+s&("a en ls $an*s

M+*8s errres , anrmal"(a(es 3+e s+*e(en en las en&"(a(es *n respe*&al ("ner 3+e &"ene s+ r"-en pr"n*"palmen&e en las (e1*"en*"as (e *n&rl"n&ern# &an& en el mane% *m en s+ *n&a$"l"a*".n &ales *m>

7al&a (e separa*".n (e respnsa$"l"(a( en&re *a%a , *n&a$"l"(a(

7al&a (e +n"(a( (e *a%a

7al&a (e pl2&"*as (e 1ana para ls emplea(s 3+e mane%ane!e*&"'

N se re-"s&ran ls "n-ress en !rma "nme("a&a# , n se (eps"&an"n&a*&s en el $an* a la $re'e(a( ps"$le4

N se a*s&+m$ra *m me("(a (e se-+r"(a( pa-ar *n *8e3+ess" n en e!e*&"' es (e*"r n se +&"l"a !n( 1% para -as&smen+(s , *8e3+es para &(s ls (em)s

N se pra*&"*a ar3+es (e *a%a en !rma srpres"'a (e%)n(se*ns&an*"a es*r"&a (e ls m"sms4

Pr &al ra.n es ne*esar"amen&e "mpr&an&e la e'al+a*".n (e *n&rl "n&ern3+e pra*&"*a el a+("&r# n slamen&e para a$ar*ar el al*an*e (e lspr*e("m"en&s (e a+("&r"a# s"n &am$":n para s+-er"r re*men(a*"nes ala en&"(a(# 3+e perm"&a !r&ale*er s+s *n&rles en respal( (e s+s a&r"$+&s1nan*"ers4

De$e en&en(erse 3+e el examen a es&a *+en&a se r"en&a $)s"*amen&e a$&ener s+1*"en&es elemen&s (e %+"*" 3+e ns perm"&a !rmarns +na

p"n".n rana$le s$re el ("ner# e!e*&"' en ls $an*s exp+es&s en el

?



$alan*e -eneral4 As2 m"sm s+ *rre*& mane% , *n&a$"l"a*".n (+ran&e elper"( 3+e se exam"na4

As2 m"sm# (e$ems &ener presen&e 3+e el examen (e *a%a , $an*s# n se(e$e '"s+al"ar *m +n aspe*& a"sla(# s"n m)s $"en "n&errela*"na( *n

&ras *+en&as# &ales *m "n-ress# 'en&as# *+en&as pr *$rar4

#A#ELE' DE TRABAJO

=n a3+ells (*+men&s ela$ra(s pr el a+("&r (+ran&e el *+rs (ea+("&r"a 3+e respal(a , !+n(amen&a s+ "n!rme4 Es&) *n!rma( pr +n*n%+n& (e (*+men&s 3+e *n&"ene e'"(en*"a respal(a&r"as (el &ra$a%(el a+("&r4

El papel (e &ra$a% en la 3+e se re-"s&ran ls elemen&s (e %+"*" espe*21*s3+e (e emplean para *mparar las e'"(en*"as ne*esar"as 3+e sean la $ase

para !+n(amen&ar la p"n".n ("*&am"nar 3+e em"&a el a+("&r4Ls papeles (e &ra$a% *ns&"&+,en +na 8"s&r"a (e &ra$a% real"a( pr ela+("&r , (e ls 8e*8s pre*"ss en 3+e se $asa s+s *n*l+s"nes e"n!rmes4 El papel (e &ra$a% (e$e ser ela$ra( &al *m !rma *n 3+e sem+es&ren>

a4 Las "n!rma*"nes , 8e*8s *n*re&s

$4 El al*an*e (e &ra$a% e!e*&+a(

*4 Las !+en&es (e "n!rma*".n $&en"(a

(4 Cn*l+s"nes a 3+e se lle-

Ls papeles (e &ra$a% *ns&"&+,e el '2n*+l en&re el &ra$a% (eplaneam"en& , e%e*+*".n , el "n!rme (e a+("&r2a4 Pr l &an& (e$er)*n&ener ls 8alla-s , p"n"nes 3+e se presen&an en el "n!rme4

Tam$":n se le *n*e *m el *n%+n& (e *e(+las , (*+men&s en ls 3+ele a+("&r re-"s&ra ls (a&s e "n!rma*".n $&en"(a# as2 *m res+l&a(s (elas pr+e$as real"a(as4

Ls papeles (e &ra$a% (e$en ser ela$ra(s (e &al manera *ns&"&+"r)n>

;4 Cns&"&+,e !+en&e pr"mr("al para s+s&en&ar el "n!rme , la e'"(en*"a(e &ra$a% real"a(# as2 *m el respal( (e las pera*"nes#*n*l+s"nes , re*men(a*"nes "n*l+"(as en el "n!rme4

?4 7a*"l"&a la 44s+per'"s".n

@4 ="r'e *m an&e*e(en&e para las !+&+ras a+("&r"as

4 ="r'e *m a,+(a a ls m"em$rs (el e3+"p (e a+("&r"a a a(p&ar

+na es&r+*&+ra r(ena(a e "n!rme s+ &area en +n me(" 3+e perm"&aa &ra':s (e s+ re'"s".n4

@



De&erm"nar la e!e*&"'"(a( , s+1*"en*"a (el &ra$a% real"a( , lasl"(e (e *n*l+s"nes *ns"-na(as4

Es&+("ar m("1*a*"nes a ls pr*e("m"en&s (e a+("&r"a , elpr-rama para el pr.x"m examen (a 1n (e me%rar la *al"(a(4

RE+UI'ITO' DEL #A#EL DE TRABAJO

;4 De$e ser *mple&a , exa*&

?4 De$e (e *n&ener la na&+ralea , el al*an*e (el &ra$a% real"a(

@4 De$e ser l s+1*"en&emen&e *lars# *mprens"$le , (e&alla(s

4 De$en ser le-"$les , r(ena(s

4 De$en *n&ener +na "n!rma*".n rele'an&e

4 De$e e'"&arse la "n*l+s".n (e "n!rma*".n ex*es"'a

OBXETIO= DE LO= PAPELE= DE TRABAXO

Ls papeles (e &ra$a% se 8an *n*e$"( *m m:&(s e!e*&"'s (er-an"ar &(a la "n!rma*".n re*p"la(a# re!eren&e a las e'al+a*"nes 3+ese real"an (+ran&e el pr*es (e a+("&r2a4

El %+e- (e ls papeles (e &ra$a% (e$"(amen&e r-an"a( es +na a,+(am+, "mpr&an&e en la e%e*+*".n (e +na a+("&r"a4

Pr l &an& ls $%e&"'s 3+e pers"-+en ls papeles (e &ra$a% sn>

Prpr*"na e'"(en*"a (el &ra$a% real"a(4

Cns&"&+,e la !+en&e pr"mr("al para s+s&en&ar el "n!rme , lae'"(en*"a (el &ra$a% real"a(4

7a*"l"&a re'"s".n , s+per'"s".n (e &ra$a% (e a+("&r"a4

="r'e *m -+2a , a,+(a a ls m"em$rs (el e3+"p (e a+("&r"a#a(p&ar +na es&r+*&+ra r(ena(a , +n"!rme en s+ &area4

Re-"s&r (e &ra$a% real"a(> (e$e prpr*"nar +n re-"s&r

s"s&em)&"* , (e&alla( (el &ra$a% e!e*&+a( pr el a+("&r4 Re-"s&r (e res+l&a(s> (e$e prpr*"nar +n re-"s&r (e

"n!rma*".n $&en"(a , (esarrlla(a respal(an( ls 8alla-s#*n("*"nes# re*men(a*"nes 3+e res+l&en (e la a+("&r"a4

Gra( (e *n1ana (e *n&rl "n&ern> ls papeles (e &ra$a%(e$en "n*l+"r ls res+l&a(s (el examen , e'al+a*".n (el s"s&ema(e *n&rl "n&ern re'"sa( , (el *n&en"( (el "n!rme4

7a*"l"&a re'"s".n , s+per'"s".n> perm"&e la re'"s".n (e "n!rmesan&es (e s+ em"s".n a +na persna a%ena (el e3+"p (e *amp5s+per'"sr -eren&e6# p+e(e re'"sar *n +n &&al en&en("m"en&ls (e&alles (el examen re-"s&ra(s en ls papeles (e &ra$a%4



GRADO DE CON7IANA

7INALIDAD

En !rma -eneral ls papeles (e &ra$a% (e ser'"r>

;4 =pr&e (e &ra$a%

?4 A,+(a para ("s*+&"r el "n!rme

@4 7+en&e (e *ns+l&a para las !+&+ras a+("&r"as

4 7a*"l"(a( para s+per'"s".n (e &ra$a%

4 Me("*".n (e &ra$a% real"a(

4 Me("r el l-r (e ls $%e&"'s es&a$le*"(s

F4 7+en&e (e "n!rma*".n para en&renam"en&

4 C+mpl"m"en& (e las nrmas le-ales

IM#ORTANCIA DE LO' #A#ELE' DE TRABAJO

Ls papeles (e &ra$a% represen&an la *m$"na*".n (e ls &ra$a%s (ea+("&r"a# la e'"(en*"a (*+men&al (e ls &ra$a%s e!e*&+a(s (e a*+er( alas &:*n"*as , pr*e("m"en&s (e a+("&r"a apl"*a(s , las *n*l+s"nes-eneral"a(as4

Ls papeles (e &ra$a% *ns&"&+,e +n re-"s&r permanen&e (el &ra$a% , sep+e(e *n'er&"r en elemen&s pr$a&r"s an&e la Le,# ,a 3+e represen&an lae'"(en*"a *+al"&a&"'a , *+an&"&a&"'a (el &ra$a%# pr es&a ra.n ls papeles(e &ra$a% sn "mpr&an&es pr3+e es me("an&e es&s el a+("&r (ar)*ns&an*"a (e las la$res real"a(as *m>

Respal( (el "n!rme (el a+("&r

="r'e *m !+en&e (e "n!rma*".n

Perm"&e la re'"s".n (e la *al"(a( (el &ra$a% e!e*&+a(

Cns&"&+,e el '"n*+le (e las e&apas (el planeam"en&# e%e*+*".n e"n!rme (e a+("&r"a

=n -+2as para el se-+"m"en& (e a+("&r"a

ORGANI:ACI(N DE LO' #A#ELE' DE TRABAJO

Ls papeles (e &ra$a% (e$en ar*8"'arse (e$"(amen&e r(ena(s +r-an"a(s# (ese*8an( las *e(+las "nne*esar"as# se r(enaran (e a*+er(a la na&+ralea (e !rma &al 3+e perm"&a s+ *mprens".n , !)*"l a**esa(em)s (e$en (e es&ar re!eren*"a(s "(en&"1*a(s para perm"&"r rela*"nar

*n !a*"l"(a( la "n!rma*".n *n&en"(a en ls m"sms4 Respe*& a la



re!eren*"a*".n se (e$er) r-an"ar (e a*+er( al r(en al!a$:&"* *n le&rasma,/s*+las s"mples ($les +&"l"an( n/mers en &rs *ass *.("-s4

=l para +&"l"ar *e(+las plan"llas s+mar"as se +&"l"aran le&ras en*erra(asen *2r*+ls4

DOCUMENTO' &UENTE'.

Balan*e (e *mpr$a*".n

Balan*e *ns&r+*&"'

Balan*e -eneral

Es&a( (e -es&".n

Es&a( (e *am$"s en el pa&r"mn" ne&

Es&a( (e <+% (e e!e*&"'

Ce(+la ma&r" K A*&"' K en&as pr *$rar

Ce(+la ma&r" K Pas"' K Cmpras pr pa-ar

Pr l &an& el n/mer represen&a la se*+en*"a (e ls *.("-s (e plan*n&a$le -+$ernamen&al4

La le&ra se-+"(a (e +n n/mer represen&a el *.("- as"-na( al es&a(1nan*"er al es&a( pres+p+es&ar"4

La *e(+las plan"llas (e (e&alle (e$en lle'ar las m"smas le&ras (e las+mar"a 3+e respal(an las plan"llas *e(+las (e (e&alle en (n(e "n*l+"r)nel an)l"s"s *n1rma*".n (e s+per'"sr# la l"s&a (e *+en&as ex*ep*"naleslas *n1rma*"nes $&en"(a (e &er*eras persnas ex&erna a la en&"(a(4

CARACTERI'TICA' DE LO' #A#ELE' DE TRABAJO

=n ls s"-+"en&es>

A" IDENTI&ICACION ls papeles (e &ra$a% (e$en (e es&ar plenamen&e

"(en&"1*a(s *n el nm$re (e la en&"(a(# el &"p (e (a&# "n(epen(en*"a#+n"(a( r-)n"*a a+("&a$le# 3+"en real". el &ra$a%# !e*8a (e *r&e (el&ra$a%# !e*8a (e 1nal"a*".n (el &ra$a%# (es&"nar"s (el "n!rme (ea+("&r2a# n/mer , !e*8a (e *m+n"*a*".n (el "n!rme , *.("- (el ar*8"'4

B" TITULO. De$e (e apare*er el nm$re (e la *e(+la ma&r"# el (e la +n"(a((el pr*es a+("&a$le# !e*8a (e ela$ra*".n , nm$re (e 3+"en ela$r. ,re'"s el papel (e &ra$a%4

C" RE&ERENCIACI(N> In("*a la l*al"a*".n (e +na *e(+la (en&r (el le-a%(e ls papeles (e &ra$a%# (e$e "r en !rma *lara en la par&e s+per"r (e la

8%a *n l)p" r%4



D" RE&ERENCIACI(N CRU:ADA> =n re!eren*"as *n llama(as 3+een*a(enan "n!rma*".n en&re ("!eren&es *e(+las &ra$a%s (e a+("&r"a4 El1n pr"n*"pal es e'"&ar la re(+n(an*"a (e *men&ar"s , expl"*a*"nes (e*"!ras ,a ("*8as en *e(+las (e &ra$a%s4 La re!eren*"a*".n *r+a(a (e$e ser*lara 3+e p+e(e ser 8a*"a a&r)s 8a*"a a(elan&e , (e$e 8a*er *n l)p" (e

&r *lr pre!eren&emen&e 'er(e a+l4

En la re!eren*"a*".n *r+a(a se (e$e &ener *+"(a( , (e1n"r UIEN ENÍA ,UIEN RECIBE# 3+"en en'2a l 8a*e *n (ere*8a , pr (e$a% , *erra(#3+"en re*"$e l 8a*e *n "3+"er(a pr en*"ma s"n *errar4

E" TAMA4O REGULAR. Las 8%as 3+e *n!rman +n le-a% (e papeles (e&ra$a% (e$en (e ser (e "-+al &ama9# *+an( ex"s&en (*+men&s (ema,r &ama9 (e$en lle'ar el &ama9 nrmal pr me(" (e ($les , s" snm)s pe3+e9s se (e$en s+perpner +na 8%a nrmal4

&" ORDEN. Ls papeles (e &ra$a% re<e%an el &ra$a% (el a+("&r# pr es&ara.n (e$en apare*er per!e*&amen&e r(ena(s , $e(e*er las *n("*"nes(e l"mp"ea , presen&a*".n a-ra(a$le a la '"s&a4

G" INDICE' O TABLA' DE CONTENIDO> T( le-a% (e papel (e &ra$a%(e$e *n&ener +n 2n("*e pr &a$la (e *n&en"( (n(e "n("3+e ls (em)s ,s+$&emas pr"n*"pales 3+e l *mpnen# as2 *m el *.("- (e re!eren*"aas"-na( a *a(a +n4 =e p+e(e &am$":n ms&rar en 3+e se re!eren*"an#"n"*"an , en 3+: re!eren*"a &erm"nan4

9" MATERIAL E'TRICTAMENTE NECE'ARIO. Ls le-a%s (e papeles (e

&ra$a% (e$en *n&ener slamen&e ls (*+men&s 3+e se ne*es"&an paras+s&en&ar el &ra$a% (el a+("&r , el le-a% permanen&e apare*er) la"n!rma*".n rela&"'a (e *n*"m"en& (e la +n"(a( a+("&a(a , el le-a%*rr"en&e las *e(+las anal2&"*as , *e(+las s+mar"as# las pr+e$as re*le*&a(as, las -r)1*as , *+a(rs ela$ra(s4

I" CON&IDENCIALIDAD> Ls papeles (e &ra$a% (e$en ser *elsamen&e*nser'a(s pr el a+("&r# el *n*"m"en& an&"*"pa( pr par&e (ela+("&a( (e las pr+e$as 'er"1*a*"nes e!e*&+a(as# ls *men&ar"s#re*men(a*"nes , (e las *n*l+s"nes (e &ra$a% (e a+("&r"a le res&an

"mpr&an*"a a la en&re-a !rmal (el "n!rme4

J" #RECI'ION. Ls papeles (e &ra$a% represen&an +n re<e% <ex"$le (e&ra$a% e!e*&+a(4 Las 8%as (e &ra$a% n (e$en presen&ar s"&+a*"nes(+(sas en 3+e se presen&en a ($le "mpre*"s".n4

N es*r"$a en l"$r (*+men& a+("&a(# s" en al-+na *as".n es ne*esar"8a*erl# se (e$e &ener *+"(a( al es*r"$"r *n l)p" 3+e !a*"l"&e el $rra(# ela+("&r n (e$e (e es&ar n" (e%ar s$re ls (*+men&s e'"(en*"as 3+eperm"&an per(er la *n1(en*"al"(a( (e ls 8alla-s# ex*ep& *+an( lae'"(en*"a se re3+"era4

*ALOR AGREGADO DE LO' #A#ELE' DE TRABAJO

F



A("*"nalmen&e# *m *n*l+s".n (e la ela$ra*".n (e ls papeles (e&ra$a% se le a-re-ar) la re!eren*"a (e ls (*+men&s# re-"s&rs , ar*8"'s!+en&e $&en"(s>

Op"n".n , *n*l+s".n prel"m"nar (e ls re!eren*"as $&en"(as

I(en&"1*ar la *n("*".n# el $%e&"' , la *a+sa (e la $ser'a*".n (ela e'"(en*"a $&en"(a

E?amen

Evidenia!

<@<<<

&ORMA' ) TI#O' UTILI:ADO' EN LO' #A#ELE' DE TRABAJO

Las !rmas (e ls papeles (e &ra$a% sn ls (a&s *n&en"(s en ls(*+men&s# sn me("s (e alma*enam"en& *m pel2*+las# ele*&r.n"*s#ma-n:&"*s e "n!rm)&"*s4

Ls &"ps +&"l"a(s para la ela$ra*".n sn *e(+las (e &ra$a% para lama,r2a *m>

%as (e &ama9 es&)n(ar (e F *l+mnas# 8%as (e ($le &ama9es&)n(ar (e ; *l+mnas4

Para (*+men&ar en&re'"s&as# "nspe**"nes , &ras la$res presen&a(as en

!rma narra&"'a# sn 8%as ra,a(as (e &ama9 es&)n(ar4La! edula! !on de do! la!e!.

Cedula matri%

Cedula! au?iliare!

'umaria

Analítia

CEDULA MATRI:. Es la pr"n*"pal *e(+la (e &ra$a% 3+e presen&a (e manera-l$al ls mn&s 3+e sn $%e& (e examen , a par&"r (el *+al se -eneranlas *e(+las a+x"l"ares# s"r'e para r(enar ls aspe*&s exam"na(s en +naa+("&r"a4 T(as la *e(+las ma&r"*es (e$en re!eren*"arse pr *+an( re'"s&eespe*"al "mpr&an*"a en ls re-"s&rs (e pr+e$a (e a+("&r2a real"a(a4

CEDULA' AU3ILIARE'. =n a3+ellas *e(+las (e &ra$a% 3+e se r"-"nan enla *e(+las ma&r"*es , sn emplea(as para presen&ar las ("!eren&es *+en&as3+e *n!rman ls r+$rs (e ls es&a(s 1nan*"ers# la se*+en*"a (el(esarrll (e +na &ransa**".n pera&"'a en +na )rea (e&erm"na(a# es&as*e(+las a s+ 'e &e p+e(en s+mar *e(+las s+mar"as , *e(+las anal2&"*as 5las

*e(+las a+x"l"ares (e$en *n&ener el re-"s&r (e la e'al+a*".n (e lase'"(en*"as (e a+("&r"a , las *n*l+s"nes a 3+e se 8a lle-a(64



CEDULA 'UMARIA. =n papeles (e &ra$a% 3+e (esa-re-a la "n!rma*".npr'en"en&e (e la *e(+la ma&r"4

CEDULA ANALITICA. =n a3+ellas *e(+las 3+e s+s&en&an anal2&"*amen&e*a(a *e(+la s+mar"a 5anal2&"*a> -eneralmen&e 8a, pr+e$as +na 'ar"as

*e(+las (e (e&alle para 3+e *a(a *+en&a (el ma,r es el $%e& (e &ra$a%(e a+("&r"a# es&as *:(+las (e$en &ener la e'"(en*"a (e ls an)l"s"s ,pr+e$as e!e*&+a(as para !rmar +na p"n".n s$re el sal( (e la *+en&a"n("'"(+al 3+e apare*e en la s+mar"a4 =e re1ere ne*esar"# se presen&an s+$*e(+las para re-"s&rar pr+e$as (e ls (a&s 3+e respal(an las &ransa**"nes para (esarrllar &rs &ra$a%s (e a+("&r"a ne*esar"s64

CON'IDERACIONE' 'OBRE ELABORACI(N DE LO' #A#ELE' DETRABAJO 'ON LO' 'IGUIENTE'.

;4 En*a$eam"en& 5&2&+l (e la *e(+la# *+en&a6 "n*l+"r)>

Nm$re , s"-la (e la en&"(a( a+("&a(a

T"p (e examen

Per"( (e examen

T2&+l (e la *e(+la (e &ra$a%

?4 En la par&e s+per"r (e *a(a *e(+la (e &ra$a% se (e$e "n*l+"r (s*+a(rs para an&ar la !e*8a# r+$r"*a>

A6 En la( (ere*8 el *.("- (e a*+er( al 2n("*e 3+e *rrespn(a4

B6 En la( "3+"er( el nm$re "n"*"ales (e la persna 3+"enprepar. e 3+"en la re'"s. as2 *m las !e*8as (e re'"s".n ,prepara*".n4

E%empl (e en*a$eam"en& (el papel (e &ra$a%>

ENTIDAD> UNIER=IDAD LA E=PERANA

TIPO DE EWAMEN> EWAMEN E=PECIAL AREA DE ABA=TECIMIENTO

PERIODO> DEL 0; DE ENERO AL @; DE DICIEMBRE DE ?0;

TITULO> LICITACIVN PZBLICA

La "n!rma*".n (e$e ser *ns"-na(a>

P+e(en prepararse a l)p" lap"*er (e *lr &"n&a ne-ra

Cn&en"( *n*es" m(era( ms&ran( rela*".n ("re*&a *n el&ra$a% real"a( realmen&e e%e*+&a(4

In("*ar !+en&es (e "n!rma*".n

H



Ase'era*"nes 3+e *n&"enen (e$en es&ar respal(a(s ,s+s&en&a(s

Ls nm$res , apell"(s , ranes s*"ales (e$en (e es&ar*rre*&amen&e es*r"&s

Re!eren*"a*".n *r+a(a *n &rs papales (e &ra$a% rela*"na(*n el pr-rama (e a+("&r"a4

Un sl as+n& pr *e(+la

In!rma*".n , (*+men&a*".n $&en"(a *m respal(s"n!rma&"'s (e$en ser a+&r"a(as , '"sa(as pr ls n"'eles*rrespn("en&es4

7&*p"a (e$"(amen&e a+&en&"*a(as

Cn1rma*"nes (e &er*ers# para s2 *ns"(erarls en ls papeles(e &ra$a% (e$en (e *n&ar *n mar*as (e a+("&r"a# *men&ar"s#*n*l+s"nes# *("1*a(s# re!eren*"a(s , 1rma(s '"sa(s prls a+("&res 3+"en e!e*&+arn el &ra$a%4

N ex"s&e +na !rma es&)n(ar para ls papeles (e &ra$a%# s"emprees ne*esar" el a+("&r +&"l"*e s+ *r"&er" pr!es"nal4

Ls papeles (e &ra$a% (e a9s an&er"res (e$en (e ser +sa(s*m re!eren*"a *m -+2a para el &"p (e &ra$a% a real"ar (e l*n&rar" se me%rar2a s+ *n&en"(# s+ presen&a*".n , la !rma (e$&ener e'"(en*"a4

7ALLA= COMUNE= EL ELABORACIONE= DE LO= PAPELE= DE TRABAXO

N ex"s&e e'"(en*"a (e 3+e se e!e*&+. el es&+(" ela$ra*".n (el*n&rl "n&ern4

N "n("*a *+an( se a*laran ls pr$lemas 3+e s+-"ere el -r+p4

L"s&a(s "n!rm)&"*s s"n n"n-+na mar*a (e a+("&r"a4

Ar*8"'s llens (e !&*p"as De1*"en*"as *m+nes en la ela$ra*".n (e ls papales (e &ra$a%4

N 8a, +na re!eren*"a *r+a(a

N 8a, "n("*a*".n (e pr*e("m"en&s real"a(s

In!rma*".n "ns+1*"en&e s$re +n (e&erm"na( 8e*8

7al&a *errar &(s ls *"r*+"&s (e +na &ransa**".n (e pera*"nes4

7al&a (e re!eren*"as en las *e(+las 3+e 8an r"-"na( a%+s&es enlas *e(+las (e &ra$a%4

F0



N se9alar las $ases para la re'al+a*".n (e ls a*&"'s , laspl2&"*as (e (epre*"a*".n (e EE77

N se *+en&a *n *ar&a (e presen&a*".n

N se "n("*a 3+"en ela$r. la *e(+la n" *+an(

N 8a, e'"(en*"a re'"sa(a pr la ("re**".n en*ar-a(a 3+"ens+per'"s.

MARCA= DE AUDITORIA

=n s"-ns ela$ra(s para "(en&"1*ar , expl"*ar ls pr*e("m"en&s (ea+("&r"a e%e*+&a(s# &(as la *e(+las (e &ra$a% (e$en *n&ar *n mar*aspr el &ra$a% e!e*&+a(# *n el 1n (e "n("*ar la na&+ralea , la ex&ens".n (ela 'er"1*a*".n e!e*&+a(a en *+al3+"er e&apa (el examen# +s+almen&e lsa+("&res se +&"l"an para re!eren*"ar pr*e("m"en&s apl"*a(s a &ra':s (elas *ara*&er2s&"*as par&"*+lares , ("s&"n&"'s 8e*8 a l)p" *+, &ra re-"s&r &"ene +n s"-n"1*a( espe*"al4 Tam$":n se le *n*e *m s2m$ls*la'es &"l(es4

CLA=E= DE MARCA= DE AUDITORIA

=IGNI7ICADO UNI7ORME> =n a3+ells s"-ns# *+, *n*ep& se emplea en*+al3+"er a+("&r"a 5+&"l"a*".n (e s"-ns *n'en*"nales64

CON LEYENDA A CRITERIO DEL AUDITOR> =n a3+ellas mar*as 3+e se+&"l"an a *r"&er" (el a+("&r s"n +sar ls s"-ns *n'en*"nales es&a$le*"(s#,a 3+e ne*es"&an la expl"*a*".n (e la le,en(a r"-"nal a anal"ar# re!eren*"anpapales (e &ra$a% m)s anal2&"*a4

OTRO =UBRRAYADO Pr el *lr (e l)p"4 Es +na !rma (e mar*a (ea+("&r"a# &am$":n *am$"a (e s"-n (e s"-n"1*a( , se +&"l"a *n ("!eren&e*lr>

ERDE> Crre*& en s+ma

ROXO> Crre*& en s+ma , 'er"1*a*".n *n (*+men& r"-"nal

AUL> Crre*& en s+ma# 'er"1*a( *n (*+men& r"-"nal , *rre*&amen&e8a$"l"&a(

REUI=ITO=

=e es*r"$en ex*l+s"'amen&e *n lap"*er (e *lr r%

El s+per'"sr al re'"sar ls papeles (e &ra$a% emplearan lap"*er(e *lr ("s&"n& al 8a$er an&a(# para ("s&"n-+"r las n&as$ser'a(as m("1*a(as4

=e "n*l+"r)n +na *l+mna "n("*an( las mar*as +&"l"a(as , s+respe*&"'a le,en(a (e *a(a *e(+la# r+$r )rea exam"na(a4

F;



N (e$e re-"s&rarse +na mar*a (e a+("&r"a an&es (e e!e*&+ar lspr*e("m"en&s *rrespn("en&es4

MARCA= DE AUDITORIA CON =IGNI7ICADO UNI7ORME

C&e%a(# *mpr$a( *rre*&amen&e

5 ($le *8e*6 er"1*a( , re'"sa( *n (*+men&ss+s&en&ar"s

5*8e* *n +na ra,a6 s+s&en&a&r"a 'er"1*a( en l"$rs 1*"ales, a+x"l"ares (e *n&a$"l"(a(

=+ma *rre*&a 'er&"*al

=+ma *rre*&a 8r"n&al

C"r*+lar"a(

C"r*+lar"a( *n1rma(

er"1*a*".n !2s"*a

Opera*".n a+&r"a(

Pa- ps&er"r 5PP6

C$r ps&er"r 5CP6

E%empl (e mar*as *n le,en(a (e a+("&r

56 *l*a(a $a% +na *an&"(a( en +n re-"s&r para se9alar la/l&"ma par&"(a (el per"( a*&+al 3+e sea exam"na(a4

En el $alan*e (e *mpr$a*".n al la( (e +na *+en&a para"n("*ar 3+e ser) ne*esar" men*"na(a a ela$rar +na *e(+larespe*& a ("*8a *+en&a4

> C+an( la *e(+la (e a+("&r"a men*"na(a en el "n*"san&er"r a s"( *n*l+"(4

\> C+an( +n *men&ar" 8a s"( "n'es&"-a( , a s+ 'e a*ep&a( $"en 3+e 8a,a a%+s&a(

Y> E!e*&+a( el re*+en& (e !rma rela&"'a

NA n apl"*a(

ABC> O$ser'a*".n

C;# C?4 O$ser'a*".n

CARACTERI=TICA=

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