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Crossword Puzzle
Crossword Puzzle

Crucigrama: Normas internacionales aplicables al estudio y evaluación del control interno

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Crucigrama: Normas internacionales aplicables al estudio y evaluación del control interno

Crossword Puzzle

Conceptos clave de control y fraude

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Created by

Brian Hernandez AGUILAR
Brian Hernandez AGUILAR
Mexico

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Crossword Puzzle

Crucigrama: Normas internacionales aplicables al estudio y evaluación del control internoOnline version

Conceptos clave de control y fraude

by Brian Hernandez AGUILAR
1

Organismo estadounidense que emite las Statements on auditing standards y regula la contabilidadd.

2

Declaraciones de normas de auditoría emitidas por el AICPA.

3

Normas de auditoría generalmente aceptadas, base histórica de SAS.

4

Junta encargada de emitir las SAS (Auditing Standards Board).

5

Organismo de EE. UU. que supervisa empresas públicas y auditorías.

6

Organismo creado por SOX para supervisar auditores de empresas públicas.

7

Ley estadounidense creada en 2002 para combatir fraudes corporativos.

8

Empresa cuyo fraude detonó la creación de la Ley SOX.

9

Acción intencional que altera información o sustrae activos.

10

Posibilidad de error o distorsión material considerada por SAS 47/107.

11

Sistema que SAS evalúan para determinar riesgo y emitir opinión.

12

Parte de SOX que exige certificación del CEO y CFO sobre reportes. ( incluye números)

13

Parte de SOX que regula evaluación del control interno por gerencia y auditores.( incluye números)

14

Parte de SOX que exige revelaciones en tiempo real al mercado. ( incluye números)

15

Actividad regulada por SAS para evaluar la información financiera.

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