NDLI: Criterios de revisoría fiscal en la evaluación de control interno para prevención y control del fraude

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Criterios de revisoría fiscal en la evaluación de control interno para prevención y control del fraude

Content Provider	Semantic Scholar
Author	Lobatón, Gregoria Polo De Polo, Daulis Lobatón Redondo, Sandra Milena Aguirre Jiménez, Sacmires Villero
Copyright Year	2016
Abstract	The figure of the Statutory Auditor entails problematic realities in situations of organizational fraud, and in very few opportunities to solve problems of evaluation of internal control for preventing and controlling fraud. This article is aimed at identifying Statutory Inspection criteria needed in evaluation of Internal Control for preventing and controlling fraud. To do so, we took the case of a company, with few results in risk management, due to lack of implementation of adequate mechanisms, and lack of a structure in their administrative processes for risk and fraud prevention. We used a methodology with a qualitative and descriptive approach, a case study, case-type sampling, primary information sources, and secondary information source from the documentary analysis, using techniques of semi-structured interviews and documentary review. The results of the research determined that the Internal Control is a guarantee for the company, with minimal possibilities of failures in financial information and guarantees for its fulfillment; and that an error, in the understanding of the Statutory Inspection criteria, can lead to error of judgment and control failures. That is why, the Statutory Auditor, in permanent and comprehensive inspection, should help prevent and control fraud, while using Statutory Inspection criteria for the evaluation of the internal control, based on an approach of organizational control.
Starting Page	205
Ending Page	220
Page Count	16
File Format	PDF HTM / HTML
DOI	10.32997/2463-0470-vol.24-num.0/2016/112
Volume Number	24
Alternate Webpage(s)	http://repository.ucc.edu.co/bitstream/ucc/1003/1/1564-3274-1-SM.pdf
Alternate Webpage(s)	https://doi.org/10.32997/2463-0470-vol.24-num.0%2F2016%2F112
Language	English
Access Restriction	Open
Content Type	Text
Resource Type	Article

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