Publicación: De la auditoría tradicional a la auditoría integral en el contexto de una economía globalizada
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The complexity of the global market in which companies are immersed, requires sound decisions, based on reliable and timely information to face the challenges of a globalized world and its immediate future, where the demands and expectations towards and audit process are high. Given the above, the following work aims to provide readers with the need to move economy. To this end, theoretical references will be used to understand the evolution of the audit over time, such as the traditional audit that initially focuses on issuing an opinion on accounting assertions and fraud detection, as well as the integral audit whose approach it is based on the implementation and execution of a sum of audits and consequently not evaluating the organization as a systematic and integrated set of information that is related to each other and its surroundings, not allowing to establish the possible affectations to the entity, thus escaping facts relevant that could affect the business. From this review it can be concluded that a change of focus of the audit is required, which generates a strategic analysis of the large companies, providing as added value tools that allow senior management to examine the entity as a whole, for the suitable decision-making in order to face the global effects and a better economy.