Tópicos Sugeridos dentro de su búsqueda.
Tópicos Sugeridos dentro de su búsqueda.
1
artículo
Publicado 2009
Enlace
Enlace
The forensic audit is an audit specialist in obtaining evidence to turn them into tests, which are presented in the forum that is in the courts of justice, in order to check crime or settle legal disputes. Currently, major efforts are being carried out by compliance audits and comprehensive audits need to be retrofitted with legal research, to minimize the impunity that comes before economic and financial crimes, such as administrative corruption, corporate fraud and money laundering assets. Prevent, detect, investigate and verify these crimes, requires deep knowledge and skills in accounting and finance, legal, and research, to provide convincing evidence to get the required justice for their judgments. The types of fraud that auditors consider when auditing the financial statements are basically: fraudulent financial reporting and misappropriation of assets. The auditors are responsibl...
2
artículo
Publicado 2024
Enlace
Enlace
The objective of this research article is to determine the impact of Artificial Intelligence (AI) on auditing processes in large audit firms in Lima 2023. As is well known, companies are exposed to various administrative and financial problems, with fraud being the most recurrent problem. Therefore, technological advances can detect irregularities and provide companies and auditors with a greater ability to proactively prevent and address fraud. By implementing Artificial Intelligence in auditing processes, auditing companies in Lima will be able to optimize time, detect accounting fraud, provide reliable data, and reduce human errors, without replacing them, since the intervention of an auditor is essential to verify that everything is done in a transparent manner, and then make the best decisions with minimal risks. This is also an advantage for companies in the long term to reduce the...
3
artículo
Publicado 2011
Enlace
Enlace
This article highlights the importance of management control understood as the analysis of efficiency and effectiveness of government institutions and public resources, it’s determined through the evaluation of administrative processes, the use of public performance indicators and performance. The Auditing allows constant growth include increasingly complex problems as motivated by social demands and technology becomes a vital element for management, enabling managers to know how well solve economic and social problems that at this level are presented in the company generating a healthy dynamic. Audit of management or any management control system, has tools that are helpful for entities, so here it will be determined the important of each one of them: Scorecards, indicators, benchmarking, integrated control, etc…
4
artículo
Publicado 2011
Enlace
Enlace
This article highlights the importance of management control understood as the analysis of efficiency and effectiveness of government institutions and public resources, it’s determined through the evaluation of administrative processes, the use of public performance indicators and performance. The Auditing allows constant growth include increasingly complex problems as motivated by social demands and technology becomes a vital element for management, enabling managers to know how well solve economic and social problems that at this level are presented in the company generating a healthy dynamic. Audit of management or any management control system, has tools that are helpful for entities, so here it will be determined the important of each one of them: Scorecards, indicators, benchmarking, integrated control, etc…
5
artículo
Publicado 2018
Enlace
Enlace
The present research deals with the importance of the auditor to use the current philosophical skepticism in his professional audit work; The financial audit is a technical process performed by the public accountant, in the verification of the use of funds of an entity. The objective is to demonstrate to what extent skepticism will improve the financial audit. Method is the use of skepticism does it as a method and technique to find evidence. The population and sample: it is constituted by thirty public accountancy auditors, with intentional sample. Result: the thirty auditors surveyed represent 100%, twenty-eight responded that the auditor must have a skeptical attitude when plan and develop an audit, which represents 93%. Conclusion: i) it was demonstrated that the proper use of skepticism improves the level of financial audit ii) The current philosophical skepticism consists of a meth...
6
artículo
Publicado 2010
Enlace
Enlace
According to Article 77 of the Constitution of Peru, “The economic and financial management of the State is governed by the budget approved annually by Congress. The structure of public sector budget contains two sections: the central government and decentralized agencies. The budget allocates public resources equitably. The programming and implementation meet the criteria of efficiency, basic social needs and decentralization”. As you can see, the State manages cash flow, called “Public Funds”, the same which is the quantitative support the institutional budget. Try a budget of income and other expenses, is also inextricably linked to the existence of a qualitative budget. That is, there are objectives and goals to achieve public entities, but these could not be met without the existence of a quantitative budget. This article has as objetive to roise certain difficulties and to ...
7
artículo
Publicado 2018
Enlace
Enlace
In our country, SUNAT has been making great efforts in order to guide all those taxpayers who do not comply with their tax obligations to the State, as well as those who must pay taxes and have never done so. In this context, it is very difficult to detect those people who have never been taxed and who are within the informal economy, likewise, it is even more complicated to determine those people who are taxed, but they do it in an improper way. The present study is descriptive, correlational and of an applicative nature; getting to demonstrate that the audit has an impact on the tax evasion controls.
8
artículo
Publicado 2010
Enlace
Enlace
According to Article 77 of the Constitution of Peru, “The economic and financial management of the State is governed by the budget approved annually by Congress. The structure of public sector budget contains two sections: the central government and decentralized agencies. The budget allocates public resources equitably. The programming and implementation meet the criteria of efficiency, basic social needs and decentralization”. As you can see, the State manages cash flow, called “Public Funds”, the same which is the quantitative support the institutional budget. Try a budget of income and other expenses, is also inextricably linked to the existence of a qualitative budget. That is, there are objectives and goals to achieve public entities, but these could not be met without the existence of a quantitative budget. This article has as objetive to roise certain difficulties and to ...
9
artículo
Publicado 2000
Enlace
Enlace
Any system to work it has to be audited, you have to compare it versus regulated records and procedures, system assurance and quality management ISO 9000:2000 has s respective standard ISO 10011 which is a guide to audit quality systems .
10
artículo
The existence of the need for information by senior managers in public or private entities for decision making, which often suffer from independent objective tests that could increase their efficiency. The auditors today direct their auditing practices towards the financial and / or operational statements perform it with a smaller scope that does not allow them to include them in their opinion or dictum. The objective of the management audit, as set out in this article, is an audit with evaluation in the management, decision making of senior management, in compliance with standards and procedures, with a sufficient scope to allow conclude or comment on these issues.
11
artículo
Publicado 2000
Enlace
Enlace
Any system to work it has to be audited, you have to compare it versus regulated records and procedures, system assurance and quality management ISO 9000:2000 has s respective standard ISO 10011 which is a guide to audit quality systems .
12
objeto de conferencia
Publicado 2012
Enlace
Enlace
Conferencia realizado del 12 al 14 de setiembre en Lima, Peru del 2012 en el marco del 15º Simposio Internacional de Tesis y Disertaciones Electrónicas (ETD 2012). Evento aupiciado por la Universidad Nacional Mayor de San Marcos (UNMSM) y la Universidad Peruana de Ciencias Aplicadas (UPC).
13
artículo
Publicado 2011
Enlace
Enlace
This article aims to present the gap in auditing firms for compliance with Peruvian International Standard on Auditing - ISA, Quality Control in all its dimensions and expose the importance of compliance with it has an international mandate. In Peru, Peruvian Audit Firms operating could be classified into three categories, the leading global ("Big Four"), Medium Firms with international representation and the independent auditors or audit firms with no international representation. All of them are exercising their professional practice and providing service to the local financial community, however can not guarantee that give a quality service, because they do not meet all that the quality standards required by its rules. For example one of the most important reasons that firms do not meet this standard is referred to the high cost they entail. However, as explained in this article for P...
14
artículo
Publicado 2010
Enlace
Enlace
Accounting professionals, as advisers and consultants in tax, has become a priority that their clients, employers and taxpayers in general, satisfy their tax obligations promptly to avoid unnecessary and wasteful contingencies. Therefore the duty of the accounting professional your clients have if possible a regular tax situation fully comply with all formal and substantial requirements and its fiscal condition does not fall within the conduct legally classified as infractions or tax crimes. With this background outlined some general aspects that must take into account the professional accountant before the fact may face a fiscal review process when the tax authority so requires, using its powers of oversight, is how the accountant should highlight its role in protecting the interests of the taxpayer, enforcing their rights and resorting to various means of defense, when it became clear ...
15
artículo
Publicado 2014
Enlace
Enlace
The question I asked myself was some time ago ...... “Who audits the accounting service or accounting staff ?”. This has been the trigger to make this re-search work. The accountant, accountant technician, bookkeeper, accounting assistant and many others working in an accounting department, we believe that doing their job properly, they have regulations and very clear and precise procedures to follow. But who makes you follow the accounting staff about their work, to know or meet, if truly compliance with the rules, the processes, procedures, and troubleshooting errors with feedback, the analysis difference, as well as accounting standards, among others.Sincerely believe that few organizations, companies and institutions that carry out an audit of quality accounting service.Accounting staff, bookkeeper or assistant, is evaluated by its results which are reflected in the reports, EE.F...
16
artículo
Publicado 2017
Enlace
Enlace
The present research confirms the efficiency and effectiveness of the internal audit based on risk assessment, as a scientific discipline provides, evaluates, monitors and reduces the risks that arise in banking, using methodologies, policies and technical standards approach risks, to ensure quality improvements in the internal audit process, and for this purpose we used the non-experimental research design.
17
artículo
The change in regulations that occurred in Spain in the domain of auditing has led to the analysis of regulations according to the positions adopted by different groups involved in the auditing market. The purpose of this study was to investigate the positions taken by professionals involved in this sector regarding those aspects of the law that regulate the provision of services other than the auditing of annual accounts, with a view to obtaining relevant conclusions for the regulation of the auditing activity. Findings show the existence of three professional subgroups according to the level of global prohibition of the incompatibilities analyzed and the level of importance assigned to the prohibitions in two important groups of prohibitions. The difference between these professional groups is analyzed in terms of their level of prohibition in comparison with the law. Other results sho...
18
artículo
Publicado 2011
Enlace
Enlace
This article aims to present the gap in auditing firms for compliance with Peruvian International Standard on Auditing - ISA, Quality Control in all its dimensions and expose the importance of compliance with it has an international mandate. In Peru, Peruvian Audit Firms operating could be classified into three categories, the leading global ("Big Four"), Medium Firms with international representation and the independent auditors or audit firms with no international representation. All of them are exercising their professional practice and providing service to the local financial community, however can not guarantee that give a quality service, because they do not meet all that the quality standards required by its rules. For example one of the most important reasons that firms do not meet this standard is referred to the high cost they entail. However, as explained in this article for P...
19
artículo
Publicado 2010
Enlace
Enlace
Accounting professionals, as advisers and consultants in tax, has become a priority that their clients, employers and taxpayers in general, satisfy their tax obligations promptly to avoid unnecessary and wasteful contingencies. Therefore the duty of the accounting professional your clients have if possible a regular tax situation fully comply with all formal and substantial requirements and its fiscal condition does not fall within the conduct legally classified as infractions or tax crimes. With this background outlined some general aspects that must take into account the professional accountant before the fact may face a fiscal review process when the tax authority so requires, using its powers of oversight, is how the accountant should highlight its role in protecting the interests of the taxpayer, enforcing their rights and resorting to various means of defense, when it became clear ...
20
artículo
Publicado 2014
Enlace
Enlace
The question I asked myself was some time ago ...... “Who audits the accounting service or accounting staff ?”. This has been the trigger to make this re-search work. The accountant, accountant technician, bookkeeper, accounting assistant and many others working in an accounting department, we believe that doing their job properly, they have regulations and very clear and precise procedures to follow. But who makes you follow the accounting staff about their work, to know or meet, if truly compliance with the rules, the processes, procedures, and troubleshooting errors with feedback, the analysis difference, as well as accounting standards, among others.Sincerely believe that few organizations, companies and institutions that carry out an audit of quality accounting service.Accounting staff, bookkeeper or assistant, is evaluated by its results which are reflected in the reports, EE.F...
