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1
artículo
Publicado 2010
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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 ...
2
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 ...
3
artículo
In the field of databases, the lack of traceability of transactions or operations in a database is vital to respond to incidents that may originate within them, such as the alteration of unauthorized information. This article proposes an auditing model to mitigate risk using Oracle's object and transaction auditing approach. Finally, a laboratory was implemented in which the proposed model was deployed, ensuring the information's confidentiality, integrity, and availability.
4
artículo
Publicado 2019
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The study of children and adults who have a hearing and auditory deficit that are not justified by a deficient auditory profile in the audiogram, has aroused the interest of numerous research groups in the last decades, whose result has been the definition and compilation of evidences towards the evaluation of Central Auditory Processing Disorder (CAPD). In this article we will make a historical journey through the definition of the syndrome and the different instruments used today for its diagnosis.
5
artículo
Publicado 2011
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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…
6
artículo
Publicado 2011
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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…
7
artículo
Publicado 2018
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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...
8
artículo
Publicado 2014
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In this interview, Dr. Chau shares some ideas about the tax reforms of the past two years and their implementation. In this way, the interview addresses the news that brought the introduction of partial audits, individual consultations and the procedures related to these. Then, it focuses on the role of the Tax Court in the implementation and consolidation of these new tax law institutions.
9
artículo
Publicado 2014
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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...
10
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...
11
artículo
Publicado 2017
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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.
12
artículo
Publicado 2017
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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.
13
artículo
Publicado 2013
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To apply a Quality Management System (QMS) in small business, is a worth experience and also it is an example for others in Peru. This is the reason why we describe this experience that is due to a work done to implement the QMS ISO 9001:2008 with an emphasis on production, in a small company of industrial garment, being this, the first in the country to certify in that field. The article points out the requirements and the proper procedure to be followed by a small industrial clothing company to achieve a successful implementation in their organizations and obtain the certification.
14
artículo
Publicado 2013
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To apply a Quality Management System (QMS) in small business, is a worth experience and also it is an example for others in Peru. This is the reason why we describe this experience that is due to a work done to implement the QMS ISO 9001:2008 with an emphasis on production, in a small company of industrial garment, being this, the first in the country to certify in that field. The article points out the requirements and the proper procedure to be followed by a small industrial clothing company to achieve a successful implementation in their organizations and obtain the certification.
15
artículo
This article “The need for an academic audit for the National University of San Marcos” was based on research: “The importance of the Academic Audit for the management of the National University of San Marcos in the 21st century 2012-2014 “. Completed to obtain the degree of Doctor in Accounting and Business Sciences. The results showed that there is a lag of the Universidad Nacional Mayor de San Marcos, due to the deficiencies in the management processes. In particular, regarding the communication of its members on the plans and results of its execution, suggesting the need for an academic audit for the integral evaluation of its processes. The article focuses on the objectives and hypotheses, with a deductive quantitative methodological approach, using the probabilistic statistical method.
16
artículo
This article is developed based on the importance and significance of assessing the mechanisms of prior, concurrent or simultaneous and subsequent control in the private and public management of the country in order to neutralize the sources of corruption and to optimize private business management and public. The National Control System, whose governing body is the Comptroller General of the Republic, whose scope of application is in the national public sector, in recent decades it has not fulfilled its functions in an efficient and effective manner established by the Political Constitution of Peru, and its regulatory norms, in addition the General Congress of the Republic is regulated by its internal regulations, which have the force of law, not allowing the Comptroller General of the Republic to fulfill its oversight function, the shortage of budgetary resources, Due to these and othe...
17
artículo
This article is developed based on the importance and significance of assessing the mechanisms of prior, concurrent or simultaneous and subsequent control in the private and public management of the country in order to neutralize the sources of corruption and to optimize private business management and public. The National Control System, whose governing body is the Comptroller General of the Republic, whose scope of application is in the national public sector, in recent decades it has not fulfilled its functions in an efficient and effective manner established by the Political Constitution of Peru, and its regulatory norms, in addition the General Congress of the Republic is regulated by its internal regulations, which have the force of law, not allowing the Comptroller General of the Republic to fulfill its oversight function, the shortage of budgetary resources, Due to these and othe...
18
artículo
Publicado 2014
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The development of technology is perceived globally as a trigger for permanent changes in the business en-vironment. However, there is one overriding idea that appears immobile against this technological strength which implies that organizations that survive are those that provide more value to their customers.The role of the audit continues to provide assurance services to both internal and external customers. Since the use of technology impacts the way we do business, there must be effective and simple ways to carry out the evaluation of the controls that must exist to ensure that service.The main objective of the research is to determine which methodology should be used to achieve ade-quate control of information technology, risks and vulnerabilities for effective audit process.Our main hypothesis is: The COBIT developed by ISACA is a methodology that should be used to achie-ve adequa...
19
artículo
Publicado 2020
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This study was mainly based on determining the influence on compliance of the correction of suggestions from the audit reports of the Office of Internal Control in the management of the Provincial Municipality of Lambayeque. The research approach is quantitative, explanatory and correlational, the design is non-experimental. The techniques of obtaining data, the survey, documentary analysis and direct observation were applied. The sample was made up of 17 public officials that comprise the Municipal Manager, Organic Unit Managers, Deputy Managers and Heads of offices of the entity. Regarding the reliability of the instruments, the Cronbach's alpha coefficient was applied, resulting in 0.925 and 0.932 for the "implementation of recommendations" and "municipal management" questionnaires, respectively. Among the results obtained, the internal control office during 2018 and 2019 issued a tot...
20
artículo
Publicado 2020
Enlace
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This study was mainly based on determining the influence on compliance of the correction of suggestions from the audit reports of the Office of Internal Control in the management of the Provincial Municipality of Lambayeque. The research approach is quantitative, explanatory and correlational, the design is non-experimental. The techniques of obtaining data, the survey, documentary analysis and direct observation were applied. The sample was made up of 17 public officials that comprise the Municipal Manager, Organic Unit Managers, Deputy Managers and Heads of offices of the entity. Regarding the reliability of the instruments, the Cronbach's alpha coefficient was applied, resulting in 0.925 and 0.932 for the "implementation of recommendations" and "municipal management" questionnaires, respectively. Among the results obtained, the internal control office during 2018 and 2019 issued a tot...
