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Auditoría: Métodos y Herramientas

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Auditoría: Métodos y Herramientas

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Selección de métodos y herramientas de auditoría

Created by

YOSTIN ZAVALA
YOSTIN ZAVALA
Mexico

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Auditoría: Métodos y Herramientas
 

Auditoría: Métodos y HerramientasOnline version

Selección de métodos y herramientas de auditoría

by YOSTIN ZAVALA
1

Las revisiones analíticas analizan tendencias y ratios de datos.

2

La selección de métodos para la auditoría depende del tipo de auditoría, alcance y riesgo.

3

La revisión analítica solo sirve para datos contables históricos.

4

Las herramientas de auditoría incluyen software como ACL o IDEA.

5

La selección de métodos no debe considerar el alcance ni el riesgo.

6

La entrevista siempre es suficiente para obtener evidencia suficiente.

7

La documentación de métodos no es necesaria si el auditor confía en su juicio.

8

La documentación registra y justifica todos los métodos y procedimientos seleccionados.

9

Las pruebas de cumplimiento verifican que se sigan políticas y procedimientos.

10

Las herramientas de auditoría no pueden integrarse con Excel.

 
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