The financial audit in support of accounting transparency
Article Sidebar
Main Article Content
Abstract
Since the beginning of the financial processes, entities and people have been established within the companies so as not to execute you correctly, which has led to the embezzlement and fraud of many organizations. That is why there are audit processes capable of detecting the mismanagement of accounting processes and in this way perform the relevant actions for their correction. The research methodology is of bibliographic review type, supported by different research works hosted on the web. The general conclusions that can be reached is that the auditors must carry out their work in a responsible and professional manner, in the same way there should be no relationship between the auditors and the company, the audit processes must be carried out within the legal framework that regulates them and gives them the necessary tools to perform an optimal audit process.
Downloads
Article Details
Copyright Notice
Authors who publish in this journal accept the following conditions:
Authors retain copyright.
The authors give the journal the right of the first publication, with the work registered with the Creative Commons attribution license.
This license allows third parties to use what is published whenever they mention the authorship of the work and the first publication in this journal.
Future publications should not be used for commercial purposes.
The existence and specifications of this license must be mentioned.
Authors can make other independent and additional contractual agreements for the non-exclusive distribution 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 indicate that the work was published for the first time in this magazine.
References
Escalante, P. P. (2014). Auditoría financiera: Una opción de ejercicio profesional independiente para el Contador Público. Actualidad contable FACES, 40-55.
Falconí, O. (2006). Auditoría y las normas de auditoría generalmente aceptadas. Contabilidad y Negocios: Revista del Departamento Académico de Ciencias Administrativas, 16-20.
Garcés, D. M. (2016). Auditoría Financiera en el contexto investigativo. Revista Publicando, 544-552.
Gómez López, R. (s.f.). eumed. Obtenido de http://www.eumed.net/cursecon/libreria/rgl-genaud/1i.htm
Hernández, O. (2016). La auditoría interna y su alcance ético empresarial. Actualidad contable faces, 19(33), 15-41.
Montilla Galvis, O. D., & Herrera Marchena, L. (2006). El deber ser de la auditoría. Estudios gerenciales, 22(98), 83-110.
OCAMPO, C. A., BURITICÁ, O., & MARTINEZ, G. (2010). Las técnicas forenses y la auditoría. Scientia Et Technica, 16(45), 108-113.
Yánez, J., & Yánez, R. (2012). Auditorías, Mejora Continua y Normas ISO: factores clave para la evolución de las organizaciones. Ingeniería Industrial. Actualidad y Nuevas Tendencias, 83-92.