Comprehensive audit experiences in Ecuador

Authors

  • Jaime Cristobal Subía-Guerra Departamento de Ciencias Administrativas image/svg+xml
  • Grace Natalie Tamayo-Galarza Universidad Técnica Particular de Loja Universidad Técnica Particular de Loja × image/svg+xml

Keywords:

Comprehensive Audit, Assurance Report, Risks, Competencies, Internal Control

Abstract

This research examines relevant aspects of the graduation project for the comprehensive auditing master's program at the Universidad Técnica Particular de Loja in Ecuador. The execution of a special comprehensive audit examination of mission-oriented or value-adding areas or processes in private organizations, public entities, and companies allowed for the design and implementation of a new audit modality. The results demonstrated its viability and benefits for administrators, as assurance reports were generated that included assessments of financial reporting, legal compliance, and management objectives, as well as an evaluation of the internal control systemwith corresponding corrective actions. In addition to the aforementioned advantages, a knowledge management model was generated based on empowering the competencies and skills of the master's students by applying all the cognitive, procedural, and attitudinal elements developed in the master's program to this process.

Downloads

Download data is not yet available.

References

BELL, T., PEECHER, M., SOLOMON, I., MARRS, F. & THOMAS, H., Auditoría Basada en Riesgos, ECOE EDICIONES, 2008

BLANCO LUNA, Yanel, Normas y Procedimientos de la Auditoría Integral, Colombia, ECOE EDICIONES, 2006.

BLANCO LUNA, Yanel, Normas y Procedimientos de la Auditoría Integral, Segunda edición, ECOE EDICIONES, Colombia, 2012.

SOTOMAYOR AMADOR, Alfonso, Auditoría Administrativa, Mc Graw Hill, 2008.

SUBÍA GUERRA, Jaime, Maestría en Auditoría de Gestión de la Calidad, Informe y proceso sistemático de la auditoría, Universidad Técnica Particular de Loja, Loja-Ecuador, 2007

NONAKA, Ikujiro (2000): La empresa creadora de conocimiento. Gestión del conocimiento. Ediciones Deusto, S.A

INEN, Norma ISO 19011, Directrices para la Auditoría de Sistemas de la Calidad.

DAVID MILLS, Manual de Auditoría de la Calidad, Editorial Gestión 2000, 2003.

Referencias web:

Santana, M. (2000). Auditoría Integral - Sinónimo de Revisoría Fiscal. Recolectado de http://artemisa.unicauca.edu.co/~gcuellar/auditoriaintegral.htm.

Downloads

Published

2018-06-01

How to Cite

Subía-Guerra, J. C., & Tamayo-Galarza, G. N. (2018). Comprehensive audit experiences in Ecuador. Vinculategica Efan, 3(2), 67–72. Retrieved from https://vinculategica.uanl.mx/index.php/v/article/view/1333

Issue

Vol. 3 No. 2 (2018): VinculaTégica EFAN 3(2) July 2017 - June 2018

Section

Papers

License

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

Authors who publish in the VinculaTégica EFAN journal agree to the following Copyright Notice:
 

a). Authors keep copyright and give the journal the right of the first publication of the work under a Creative Commons attribution license. This license allows others to share the work as long as original authorship and initial publication in this journal is acknowledged.

b). Authors may make other independent and additional contractual agreements for the non-exclusive distribution of the version of the article published in this journal (e.g., include it in an institutional repository or publish it in a book) as long as they clearly indicate that the work was published for the first time in this journal.

c). Authors are allowed to self-archive their work in institutional repositories or on their own website before and during the submission process, as this may encourage productive exchanges and increase early and overall citation of the published work.