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Article

Spanish

ID: <

oai:doaj.org/article:292e6a1fe44f4e3db36a6868e1c9f7c0

>

·

DOI: <

10.26423/rctu.v3i3.203

>

Where these data come from
Audit and control as a basis for minimising risks in modern business environment

Abstract

The aim of this study is to determine the fundamental role of universities as training entities in the dissemination and establishment of modern concepts, criteria and tools for adequate integrated internal control, and also to establish the risks faced by institutions in the modern environment, in order for the auditor to achieve sound management and adequate accountability to society. Discernible about changes in trends in virtual information and communication, to assess them and anticipate their effects, it was concluded that modern auditors in the face of globalisation and the speed of virtual information and communication require new and different techniques as well as internal control evaluation skills but mainly a change in the conceptualisations of the control process and a critical attitude to achieve greater efficiency in their organisations, ensuring compliance with the International Standards on Auditing and the Code of Ethics. A traditional Internal Control Assessment Auditor faces a major challenge, more complex and more far-reaching work through the assessment of the models to be proposed, in order to identify appropriate strategies to define new horizons that maximise opportunities and minimise risks. Abstract This study aims to determine the fundamental role of universities and training institutions in the diffusion and fixing concepts, moderate criteria and tools of an adequate integrated internal control also establishing the risks posed by entities in the modern environment, in order the auditor to achieve good management and proper accountability to society. I have discerned on the changing trends in information and virtual communication, to assess and PREDICT its effects, it was concluded that auditors to globalisation and the speed of information and virtual communication, require new and different techniques and skills evaluation of internal controls but consistently a change in the conceptualisations of the control process and a critical attitudinal to achieve greater efficiency in their organisations, to ensure compliance with the International Standards on Auditing and Code of Ethics. A traditional Auditor evaluation of internal control, facing a great challenge, a more complex and far-reaching work through the evaluation of the models proposed, in order to determine appropriate strategies to define new scenarios that maximise opportunities and minimise risks

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