尼加拉瓜综合审计:现状

IF 0.2 Q4 ENGINEERING, MULTIDISCIPLINARY
D. A. Rodríguez
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引用次数: 0

摘要

集成审计在不同的审计单位中迅速出现,因为它为组织提供了好处。监管审计职业的机构和不同组织的高级管理人员开始推荐综合方法,以便用整体方法评估所有业务流程的风险和控制。综合审计艺术的遗产是通过结构化调查来了解的,这是基于信息系统审计和控制协会(ISACA)建立的理论。有些活动按综合办法分类,但没有象预期的那样加以综合,但是,研究提供了资料,以便澄清这两个术语;在此基础上,许多审计专业人员可以对其内部流程进行调整,并保持集成方法。提出了一种新的综合审计概念,以作为实现综合方法的参考。关键词:综合审计;风险;控制;方法;技术现状
本文章由计算机程序翻译,如有差异,请以英文原文为准。
AUDITORÍAS INTEGRADAS: SITUACIÓN ACTUAL EN NICARAGUA
Integrated audits have quickly emerged in the different audit’s units because of the benefits it provides to organizations. Institutions that regulate the profession of auditing and senior management of different organizations began recommending integrated approach in order to evaluate with holistic approach all business processes’ risks and controls. The estate of the art of integrated audits was known through a structured survey, which was based on the theory established by the Information Systems Audit and Control Association (ISACA). Some activities were categorized under an integral approach, not integrated as expected, however, the research provides information in order to clarify both terms; Based on this clarification, many audit’s professionals can make adjustments to their internal processes and maintain the integrated approach. A new integrated audit concept was proposed in order to act as a reference to achieve the integrated approach. Keywords: Integrated Audit; Risks; Controls; Methodologies; State of the Art
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来源期刊
Nexo Revista Cientifica
Nexo Revista Cientifica ENGINEERING, MULTIDISCIPLINARY-
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发文量
74
审稿时长
30 weeks
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