El control de fiscalización de la revisoría fiscal y su relación con la auditoría externa e interna, diferencias y similitudes

The Statutory Auditor in Colombia, as an institution of legal origin, empowered to give public faith and whose purpose is to exercise control over the organizations subject to its evaluation and thus provide reasonable security for the users of the information. That is why, this article presents in...

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Detalles Bibliográficos
Autores Principales: Montes Salazar, Carlos Alberto, Sánchéz Mayorga, Ximena, Rodríguez Rojas, Gilberto Enrique
Formato: http://purl.org/coar/resource_type/c_6501
Lenguaje:Español (Spanish)
Publicado: Universidad Libre 2019
Materias:
Descripción
Sumario:The Statutory Auditor in Colombia, as an institution of legal origin, empowered to give public faith and whose purpose is to exercise control over the organizations subject to its evaluation and thus provide reasonable security for the users of the information. That is why, this article presents in a descriptive way the control of the audit that the Fiscal Auditor should apply in the development of his functions and the elements to be taken into account for the execution of the same. Similarly, the relationship of the Fiscal Ombudsman with the internal and external audit is presented, by way of similarities and differences; in order to clarify the evaluation process to be carried out by the public accountant in office of the Auditorium.