Digitalización en la auditoría externa-desafíos para la educación y la formación profesional en México
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https://doi.org/10.29105/vtga7.2-16Palabras clave:
DigitalizaciónResumen
La digitalización plantea importantes desafíos para los auditores externos y los auditores internos en particular. Para que las profesionales de la auditoria y la próxima generación de auditores estén preparadas para el futuro digital, es importante comprobar los conceptos de la formación universitaria y educación profesional en una etapa temprana y adaptarlos si es necesario. El siguiente artículo describe las posibles consecuencias de la digitalización para los profesionales de la auditoria externa e interna. Se entrevistó a de 108 auditores externos e internos para proporcionar una descripción general de los requisitos técnicos futuros para futuras carreras relacionadas a la auditoria. Los cambios necesarios en la educación universitaria, así como en la educación profesional continua, y se pueden derivarse de las respuestas.
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Derechos de autor 2021 Manrico Maria Scheliga
Esta obra está bajo una licencia internacional Creative Commons Atribución 4.0.
Los derechos del trabajo pertenecen a los autores, sin embargo, los autores otorgan a la revista los derechos de primera publicación, procesamiento, difusión y archivo relativos a la obra literaria, a través de una licencia de derechos patrimoniales, dentro de los límites establecidos en la “Ley Federal del Derecho de Autor” vigente, así como a los intereses de la revista VinculaTégica Efan y a los de la Facultad de Contaduría Pública y Administración de la Universidad Autónoma de Nuevo León.