IV “M”
AUDITORÍA FINANCIERA
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UNIVERSIDAD TÉCNICA DE MANABÍ FACULTAD DE CIENCIAS ADMINISTRATIVAS Y ECONÓMICAS
CARRERA DE CONTABILIDAD Y AUDITORÍA
AUDITORÍA FINANCIERA
CURSO: IV NIVEL “M”
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1º UNIDAD GENERALIDADES DE LA AUDITORÍA FINANCIERA: FUNDAMENTOS, NORMAS Y PROCEDIMIENTOS La Auditoría se puede definir como el examen independiente y la expresión de una opinión sobre los estados financieros (EE.FF.) De una De una empresa realizados por un profesional- el Auditor - encargado para desempeñar tales funciones. tales funciones. Es fundamentalmente para ello el requisito de independencia de independencia ya que de lo contrario quedaría menoscabada la autoridad la autoridad de la opinión y su validez de cara a quienes pretenden depositar en ella su confianza. La función La función del auditor es la de examinar e informar sobre los EE.FF. confeccionados por la por la empresa. Carlos A. Slosse
Definición.La auditoría financiera examina a los estados financieros y a través de ellos las operaciones financieras realizadas por el ente contable, con la finalidad de emitir una opinión técnica y profesional. Las disposiciones legales vigentes que regulan las actividades de la Contraloría General del Estado, definen a la Auditoría Financiera así: “Consiste en el examen de los registros comprobante s, documentos y otras evidencias que sustentan los estados financieros de una entidad u organismo, efectuado por el auditor para formular el dictamen respecto de la razonabilidad con que se presentan los resultados de las operaciones, la situación financiera, los cambios operados en ella y en el patrimonio; para determinar el cumplimiento de las disposiciones legales y para formular comentarios, conclusiones y recomendaciones tendientes a mejorar los procedimientos relativos a la gestión financiera y al con trol interno”. Para que el auditor esté en condiciones de emitir su opinión en forma objetiva y profesional, tiene la responsabilidad de reunir los elementos de juicio suficientes que le permitan obtener una certeza razonable sobre: 1. La autenticidad de los hechos y fenómenos que reflejan los estados financieros.
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3. Que los estados financieros estén preparados y revelados de acuerdo con los Principios de Contabilidad Generalmente Aceptados, las Normas Ecuatorianas de Contabilidad y la normativa de contabilidad gubernamental gubernamental vigente. Para obtener estos elementos, el auditor debe aplicar procedimientos de auditoría de acuerdo con las circunstancias específicas del trabajo, con la oportunidad y alcance que juzgue necesario en cada caso, los resultados deben reflejarse en papeles de trabajo que constituyen la evidencia de la labor realizada. Características
Objetiva, porque el auditor revisa hechos reales sustentados en evidencias susceptibles de comprobarse. Sistemática, porque su ejecución es adecuadamente planeada. Profesional, porque es ejecutada por auditores o contadores públicos a nivel universitario o equivalentes, que posean capacidad, experiencia y conocimientos en el área de auditoría financiera. Específica, porque cubre la revisión de las operaciones financieras e incluye evaluaciones, estudios, verificaciones, diagnósticos e investigaciones. Normativa, ya que verifica que las operaciones reúnan los requisitos de legalidad, veracidad y propiedad, evalúa las operaciones examinadas, comparándolas con indicadores financieros e informa sobre los resultados de la evaluación del control interno. Decisoria, porque concluye con la emisión de un informe escrito que contiene el dictamen profesional sobre la razonabilidad de la información presentada en los estados financieros, comentarios, conclusiones y recomendaciones, sobre los hallazgos detectados en el transcurso del examen.
Objetivos General La auditoría financiera tiene como objeto principal, dictaminar sobre la razonabilidad de los estados financieros preparados por la administración de las entidades públicas. Específicos
Examinar el manejo de los recursos financieros de un ente, de una unidad y/o de un programa para establecer el grado en que sus servidores administran y utilizan los recursos y si la información financiera es oportuna, útil, adecuada y confiable. Evaluar el cumplimiento de las metas y objetivos establecidos para la prestación de servicios o la producción de bienes, por los entes y organismos
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Verificar el cumplimiento de las disposiciones legales, reglamentarias y normativas aplicables en la ejecución de las actividades desarrolladas por los entes públicos. Propiciar el desarrollo de los sistemas de información de los entes públicos, como una herramienta para la toma de decisiones y la ejecución de la auditoría. Formular recomendaciones dirigidas a mejorar el control interno y contribuir al fortalecimiento de la gestión pública y promover su eficiencia operativa.
Procesos de la auditoría financiera. El proceso que sigue una auditoría financiera, se puede resumir en lo siguiente: inicia con la expedición de la orden de trabajo y culmina con la emisión del informe respectivo, cubriendo todas las actividades vinculadas con las instrucciones impartidas por la jefatura, relacionadas con el ente examinado. Las Normas Técnicas de Auditoría Gubernamental determinan que: “La autoridad correspondiente designará por escrito a los auditores encargados de efectuar el examen a un ente o área, precisando los profesionales responsables de la supervisión técnica y de la jefatura del equipo”. La designación del equipo constará en una orden de trabajo que contendrá los siguientes elementos:
Objetivo general de la auditoría Alcance del trabajo Presupuesto de recursos y tiempo Instrucciones específicas
Para cada auditoría se conformará un equipo de trabajo, considerando la disponibilidad de personal de cada unidad de control, la complejidad, la magnitud y el volumen de las actividades a ser examinadas. El equipo estará dirigido por el jefe de equipo, que será un auditor experimentado y deberá ser supervisado técnicamente. En la conformación del equipo se considerará los siguientes criterios:
Rotación del personal para los diferentes equipos de auditoría Continuidad del personal hasta la finalización de la auditoría Independencia de criterio de los auditores Equilibrio en la carga de trabajo del personal
Una vez recibida la orden de trabajo, se elaborará un oficio dirigido a las principales
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De conformidad con la normativa técnica de auditoría vigente, el proceso de la auditoría comprende las fases de: planificación, ejecución del trabajo y la comunicación de resultados. Planificación Constituye la primera fase del proceso de auditoría y de su concepción dependerá la eficiencia la eficiencia y efectividad en el logro de los objetivos los objetivos propuestos, utilizando los recursos estrictamente necesarios. Esta fase debe considerar alternativas y seleccionar los métodos los métodos y prácticas más apropiadas para realizar las tareas, por tanto esta actividad debe ser cuidadosa, creativa positiva e imaginativa; por lo que necesariamente debe ser ejecutada por los miembros más experimentados del equipo de trabajo. La planificación de la auditoría financiera, comienza con la obtención de información necesaria para definir la estrategia la estrategia a emplear y culmina con la definición detallada de las tareas a realizar en la fase de ejecución. Ejecución del trabajo En esta fase el auditor debe aplicar los procedimientos establecidos en los programas los programas de auditoría y desarrollar completamente los hallazgos significativos relacionados con las áreas y componentes considerados como críticos, determinando los atributos de condición, criterio, efecto y causa que motivaron cada desviación o problema identificado. Todos los hallazgos desarrollados por el auditor, estarán sustentados en papeles de trabajo en donde se concreta la evidencia suficiente y competente que respalda la opinión y el informe. Es de fundamental importancia que el auditor mantenga una comunicación continua y constante con los funcionarios y empleados responsables durante el examen, con el propósito de mantenerles informados sobre las desviaciones detectadas a fin de que en forma oportuna se presente los justificativos o se tomen las acciones correctivas pertinentes. Comunicación de resultados
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Está dirigida a los funcionarios de la entidad examinada con el propósito de que presenten la información verbal o escrita respecto a los asuntos observados. Esta fase comprende también, la redacción la redacción y revisión final del informe borrador, el que será elaborado en el transcurso del examen, con el fin de que el último día de trabajo en el campo y previa convocatoria, se comunique los resultados mediante la mediante la lectura del borrador del informe a las autoridades y funcionarios responsables de las operaciones examinadas examinadas,, de conformidad con la ley la ley pertinente. El informe básicamente contendrá la contendrá la carta de dictamen, los estados los estados financieros, financieros, las notas aclaratorias correspondientes, la información financiera complementaria y los comentarios, conclusiones y recomendaciones relativos a los hallazgos de auditoría. Como una guía para la realización del referido proceso, en cuadro adjunto se establecen los siguientes porcentajes estimados de tiempo, con relación al número de días/hombre días/hombre programados. Diferencia de la auditoría financiera con otras auditorías
El administrar en las organizaciones es un mundo lleno de funciones, tales como: planificación, organización, dirección, ejecución y control. En definitiva en lo personal las funciones mencionadas son procesos básicos para que la organización enfrente diferentes retos y los supere por sí sola. En la vida real en las organizaciones existe un concepto muy conocido denominado “eficiencia”, el cual no es más que la capacidad de disponer de alguien o de algo para conseguir un determinado efecto. Pero como establecer un grado aceptable de eficiencia el cual nos permita notar que nuestra organización está logrando alcanzar lo que se ha trazado, los cuales case siempre son identificados por la dirección, pero el defecto que hay en lo definido anteriormente es que la capacidad de una organización no solo puede basarse en criterios de eficiencia clásico, los cuales son cuantitativos , la pregunta en este sistema es ¿ cuánto polos puedo producto con la maquina A?, ¿ es realmente eficiente la nueva maquinaria que hemos adquirido?, con la perspectiva clásica se reduce el alcance y se sectoriza la concepción de la empresa, así como la potencialidad de la acción participativa humana, pues la evaluación se reduce a ser un
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infinidad de acciones que por ende son de aspecto subjetivo (cualitativos), los cuales son mucho más difíciles determinar su grado de eficiencia. Una herramienta importante e indispensables que forma parte del proceso p roceso de control , es la Auditoría Auditoría y esta a su vez puede definirse como «un proceso sistemático para obtener y evaluar de manera objetiva las evidencias relacionadas con informes sobre actividades económicas y otros acontecimientos relacionados, cuyo fin consiste en determinar el grado de correspondencia del contenido informativo con las evidencias que le dieron origen, así como establecer si dichos informes se han elaborado observando los principios establecidos para el caso» ¿Existe diferencia entre la auditoría financiera y la auditoria que aplicamos los administradores? Auditoría financiera.- El añadido financiero tiene por objetivo distinguirla de otros tipos de auditoría. Este se lleva a cabo para determinar si el conjunto de estados financieros se presentan de acuerdo a los principios de contabilidad generalmente aceptados. Auditoria administrativa o de gestión.gestión .- Es un examen detallado de la administración con el fin de evaluar la eficiencia de sus resultados, el cumplimiento de sus metas, la utilización de sus recursos humanos, financieros, materiales, materiales, sus métodos , controles y su forma de operar. En esencia la auditoria administrativa es la revisión analítica total o parcial de una organización con el propósito de precisar su nivel de desempeño y perfilar oportunidades de mejora para innovar valor y lograr una ventaja competitiva suficiente. Auditoría operacional.- Es operacional.- Es una revisión y evaluación parcial o total de las operaciones y procedimientos adoptados en una empresa, con la finalidad principal de auxiliar a la dirección a eliminar las deficiencias por medio de la recomendación de medidas correctivas. Comprende además de la financiera, el examen y evaluación de la
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Auditoría de cumplimiento.- cumplimiento.- La auditoría de cumplimiento tiene por objeto comprobar que las operaciones efectuadas por el ente estén adecuadas a las leyes, normas y procedimientos aplicables a la entidad. Las auditorias pueden efectuarse internamente en la empresa o contratar servicios de contadores independientes que no tienen relación alguna y nada que ver con la empresa.
Normas Internacionales de Auditoría VS Normas Ecuatorianas de Auditoría
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Para comprender y aplicar los principios básicos y los procedimientos esenciales junto con los lineamientos relacionados, es necesario considerar todo el texto de la NIA incluyendo el material explicativo y de otro tipo contenido en la NIA, y no sólo el texto resaltado. En circunstancias especiales, un auditor puede juzgar necesario apartarse de una NIA para lograr en forma más efectiva el objetivo el objetivo de una auditoría. Cuando tal situación surge, el auditor deberá estar preparado para justificar la desviación. Las NIAs necesitan ser aplicadas sólo a asuntos importantes Normas Ecuatorianas de Auditoría Las Normas Ecuatorianas sobre Auditoría (NEA) se deben aplicar en la auditoría de los estados financieros. Las NEA deberán también aplicarse, adaptadas según sea necesario, a la auditoría de otra información inf ormación y a servicios relacionados. Las NEA contienen los principios básicos y los procedimientos esenciales esenciales (identificados en negrillas) junto con los lineamientos relacionados en forma material explicativo y de otro tipo. Los principios básicos y los procedimientos esenciales deben interpretarse en el contexto del material explicativo y de otro tipo que proporciona lineamientos para su aplicación. Para comprender y aplicar los principios básicos y los procedimientos esenciales junto con los lineamientos relacionados, es necesario considerar el texto íntegro de la NEA incluyendo el material explicativo y de otro tipo contenido en la NEA, y no sólo el texto resaltado en negrillas. En circunstancias especiales, un auditor puede juzgar necesario apartarse de una NEA para lograr en forma más efectiva el objeto de una auditoría. Cuando surge una situación así, el auditor deberá estar preparado para justificar la desviación. Las NEA necesitan ser aplicadas sólo a asuntos importantes. Es poco práctico establecer normas de auditoría y servicios relacionados que apliquen
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Código de ética del auditor Contextualización El “Código de Ética” constituye una guía basada en princ ipios y valores para el actuar cotidiano del Auditor Público en el desarrollo de sus funciones con el propósito de impulsar y fortalecer la fiscalización pública. La autoridad moral de los Entes Fiscalizadores se sustenta en la conducta de sus servidores públicos, quienes invariablemente deben observar el cumplimiento de este Código. El Auditor Público en el desempeño y ejercicio de las funciones que le son conferidas deberá en todo momento, practicar cabal y rigurosamente los valores y principios definidos en este instrumento El Código de Conducta va dirigido al Auditor Público que interviene en la labor de fiscalización y a todo aquel que representa al Ente Fiscalizador. Cada Ente Fiscalizador garantizará que todo aquel que realice actos de fiscalización o intervenga en ella esté familiarizado con los principios y valores contenidos en el “Código de Ética” y actúen de acuerdo con ellos. El “Código de Ética” promoverá que el actuar de los servidores públicos de los Entes Fiscalizadores se sustente en principios y valores a fin de fortalecer la confianza y credibilidad ante la sociedad, así como inspirar actitudes de comportamiento congruentes con la dignidad y el prestigio profesional que requiere la fiscalización pública. El “Código de Ética”, tiene como propósito fundamental regir el actuar cotidiano de los Auditores Públicos que intervienen en los actos de fiscalización, en todo momento y ante cualquier circunstancia, en aras de contribuir al fortalecimiento de la confianza y credibilidad ciudadana, en virtud de que una conducta contraria a lo que señala el presente instrumento, va en demérito de la institución. La conducta de los Auditores Públicos en el desempeño y ejercicio de sus funciones
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CODIGO DE ETICA DE LOS SERVIDORES DE LA CONTRALORIA GENERAL DEL ESTADO Artículo 1.- BUEN CREDITO MORAL.- MORAL.- El servidor como persona será juzgado de acuerdo al comportamiento que observe. De ello se deduce que el servidor público deberá mantener su buen crédito moral y el de su familia, evitando cualquier muestra de conducta irregular; inhabilidad de trato, mal humor, vanidad, grosería y sobre todo, la propensión a vicios. En consecuencia, no podrán ser designados servidores de la Contraloría ni permanecer en sus puestos las personas cuya conducta conocida en forma pública y notoria, o evidenciada por la presentación de pruebas, sea incompatible con la ética pública. Artículo 2.- LEALTAD Y COLABORACION.- COLABORACION.- El servidor se obliga a ser leal a sus superiores en cuanto éstos no alteren los derechos y obligaciones del subalterno. Deberá también mantener un sentido de colaboración con sus compañeros de oficina, demostrando la dignidad propia de una conciencia moral y de una buena comprensión de las relaciones humanas. Artículo 3.- DISCRECION.DISCRECION.- El servidor ha de considerar en su desempeño que las acciones legales, administrativas y técnicas no son necesariamente acciones secretas, pero si reservadas en el sentido de discreción; por lo tanto el servidor se cuidará de no poner de relieve, innecesaria o ilegalmente, los asuntos que atañen a su desempeño y al proceder del grupo de trabajo, incluso por el riesgo de ser mal interpretado y que afecte al prestigio de la institución. Tampoco podrá hacer declaraciones públicas o suscribir documentos, no estando
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El servidor prestará dicha atención con prontitud, cordialidad y esmero. Artículo 8.- VERACIDAD.VERACIDAD.- El El servidor estará obligado a expresarse con veracidad en sus relaciones funcionales con los particulares, con sus superiores y subordinados, y así contribuir al esclarecimiento de la verdad. Artículo 9.- PROBIDAD.- El PROBIDAD.- El servidor deberá actuar con rectitud, procurando satisfacer el interés general y desechando cualquier beneficio personal, obligándose a mantener y demostrar una conducta intachable y honesta. Artículo 10.- PRUDENCIA.- El PRUDENCIA.- El servidor deberá actuar con pleno discernimiento de las materias sometidas a su consideración, con la misma cautela que un buen administrador emplearía para con sus propios bienes. El ejercicio de la función pública debe inspirar confianza en la comunidad. Así mismo, debe evitar acciones que pudieran poner en riesgo la finalidad de la función que desempeña, el patrimonio del Estado o la imagen que debe tener la comunidad respecto de la institución y de sus servidores. Artículo 11.- TEMPLANZA.- El TEMPLANZA.- El servidor deberá desarrollar sus funciones con respeto y sobriedad, usando adecuadamente adecuadamente las prerrogativas prerrogativas inherentes inherentes a su cargo y los medios de los que dispone para el cumplimiento de sus funciones y deberes. Artículo 12.- SINCERIDAD.- SINCERIDAD.- Los servidores deberán ser veraces con respecto a las decisiones y acciones que asuman. Deberán explicar la razón de sus decisiones y restringir la información cuando la ley o el interés público así lo requieran.
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Artículo 18.- EVALUACIONES.- EVALUACIONES.- El servidor se someterá a las pruebas y sistemas de evaluaciones periódicas que fueren dispuestas por la autoridad, a fin de propender a elevar su formación y a recibir los estímulos que puedan establecerse. Artículo 19.- LEGALIDAD.- LEGALIDAD.- El servidor deberá conocer, estudiar y cumplir con las disposiciones de la Constitución Política de la República, así como de las leyes y reglamentos que regulan su actividad. Artículo 20.- RENDICION DE CUENTAS.- Los CUENTAS.- Los servidores deberán rendir cuentas por sus acciones y decisiones en el ejercicio de sus funciones y estar dispuestos a someterse a la revisión y análisis de sus acciones, a la luz de los principios de la materia que se investiga. Artículo 21.- DECLARACION PATRIMONIAL JURAMENTADA.- Todos Todos los servidores deberán presentar, presentar, al inicio de su gestión, a la finalización finalización de la misma y cuando lo requiera el Contralor General, la declaración patrimonial juramentada, de conformidad con las disposiciones d isposiciones legales y reglamentarias vigentes. Artículo 22.- USO ADECUADO DE LOS BIENES DEL ESTADO.- El servidor deberá utilizar adecuadamente los bienes y materiales que le fueren asignados para el desempeño de sus funciones, evitando su abuso o desaprovechamiento. Tampoco podrá emplearlos, o permitir que otros lo hagan, para fines particulares o propósitos que no sean aquellos para los cuales hubieren sido legal y específicamente destinados.
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Artículo 26.- EXCEPCIONES.EXCEPCIONES.- Quedan exceptuadas de las prohibiciones establecidas en el artículo 24, los gastos de viaje y estadía recibidos oficialmente por invitación de gobiernos, instituciones de enseñanza u otros, para dictar conferencias, cursos o actividades académico - culturales, o para participar en ellas y, además, cuando se trate de becas o pasantías a nivel n ivel nacional o internacional. Artículo 27.- NEPOTISMO.- NEPOTISMO.- El servidor no podrá dar empleo a sus parientes en la unidad a su cargo, hasta el cuarto grado de consanguinidad o segundo de afinidad, de acuerdo con las normas legales vigentes sobre la materia. Artículo 28.- ACUMULACION DE CARGOS.- CARGOS.- El servidor no podrá desempeñar otro cargo remunerado en la Administración Pública en el ámbito nacional, sin perjuicio de las excepciones que establezcan y regulen las normas constitucionales y legales vigentes. Artículo 29.- CUMPLIMIENTO DEL CODIGO DE ETICA.- ETICA.- El Código de Ética de los servidores de la Contraloría impone su comportamiento personal e institucional, en razón de la defensa que deben deben hacer respecto de la moralidad moralidad en el manejo de los recursos públicos; deberá ser celosamente cumplido, pues, su quebrantamiento será causa para la determinación de responsabilidades administrativas, civiles e indicios de responsabilidad penal, a que hubiere lugar o para ser sometido a otras sanciones previstas en las leyes. Artículo 30.- SUMARIO ADMINISTRATIVO.- Por ADMINISTRATIVO.- Por decisión del Contralor General o por denuncia debidamente presentada y fundamentada, el quebrantamiento de las normas del presente código dará lugar a la instauración del sumario administrativo,
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Artículo 33.- HONOR.HONOR.- El auditor, al que se le impute la comisión de un delito de acción pública, deberá facilitar la investigación para esclarecer su situación, a fin de dejar a salvo su honra y la dignidad de su cargo. Artículo 34.- INDEPENDENCIA.- El INDEPENDENCIA.- El auditor mantendrá total independencia respecto de las instituciones sujetas al control de la Contraloría, así como de las personas y actividades sometidas a su examen. No efectuará labores de auditoria en instituciones en las que hubiere prestado sus servicios durante los últimos cinco años. Tampoco auditará actividades realizadas por su cónyuge, por sus parientes comprendidos dentro del cuarto grado de consanguinidad o segundo de afinidad, ni cuando existiere conflicto de intereses. El auditor debe esforzarse por guardar independencia de las entidades fiscalizadas y de los grupos interesados, y ser objetivo en el análisis de las cuestiones y los temas sometidos a su revisión. Artículo 35.- RESERVA.- El RESERVA.- El auditor guardará reserva de los hechos que conociere en el cumplimiento de sus funciones y, cuando se trate de información sujeta a sigilo o reserva, la utilizará solo para efectos previstos en la ley. Artículo 36.- CONDUCTA DEL AUDITOR.AUDITOR .- La conducta del auditor deberá ser irreprochable en todo momento y circunstancia. Cualquier deficiencia en su conducta profesional o conducta inadecuada en su vida personal, perjudicaría su imagen de integridad de auditor de la Contraloría a la que representa, y la calidad y validez de su labor y puede, entonces, plantear dudas acerca de la fiabilidad y la competencia profesional de la institución. La adopción y la aplicación del Código de Ética para los auditores del sector público, promueve la confianza en el auditor.
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evitará también cualquier exceso de atribuciones que genere un clima inadecuado para su labor. Artículo 41.- EXPRESION ORAL.- El ORAL.- El auditor, en los actos que demanden su intervención oral, mantendrá un ánimo sereno sin que sus gestos y actitudes den a conocer sentimientos de agresividad o de ligereza. Artículo 42.- OBJETIVIDAD E IMPARCIALIDAD.IMPARCIALIDAD .- El auditor deberá ser objetivo e imparcial en toda labor que efectúe, particularmente en sus informes; por consiguiente, las conclusiones deberán basarse en las pruebas obtenidas, de acuerdo a las normas de auditoría de la Contraloría General del Estado y a las normas nacionales e internacionales sobre la materia. El auditor deberá utilizar la información aportada por la entidad fiscalizada y por terceros. También deberá recoger la información acerca de los intereses institucionales de la entidad fiscalizada y de los de terceros; sin embargo, tales intereses no deben conducir a conclusiones subjetivas del auditor. Artículo 43.- NEUTRALIDAD POLITICA.POLITICA .- Es indispensable que el auditor conserve su independencia con respecto respecto a las influencias influencias políticas para para realizar con imparcialidad imparcialidad
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Artículo 48.- RENDICION DE CUENTAS.- CUENTAS.- El auditor deberá rendir cuentas ante la autoridad respectiva por sus acciones, decisiones u omisiones que afecten a la colectividad, y deberá someterse a la revisión y análisis de aquéllas. Artículo 49.- DECLARACION PATRIMONIAL JURAMENTADA.- JURAMENTADA.- El auditor deberá presentar, al inicio, cuando haya variación de su patrimonio, y al término de su gestión, la declaración patrimonial juramentada, de conformidad con los preceptos constitucionales y legales vigentes. Artículo 50.- IMPEDIMENTO PARA SER AUDITOR.-No AUDITOR.- No podrá ser designado ni contratado como auditor quien, por su conducta irregular conocida de forma pública y notoria, o evidenciada por la presentación de pruebas, demuestre que su incorporación a la Contraloría General o su permanencia en ella, originaría presunciones de que su actividad sea incompatible con lo establecido en este código. La exigencia de calidad profesional y personal para los auditores y en general, para los servidores de la Contraloría, deberán ser rigurosamente cumplidas. Artículo 51.- BENEFICIOS NO PERMITIDOS.- El PERMITIDOS.- El auditor no deberá, en ningún caso, de
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conflicto entre principios, conflicto cuya solución pretende ser universalizable e imparcial. En consecuencia, cuando se añade al sustantivo "ética" el adjetivo "pública" se quiere dejar fuera de consideración el ámbito de la moral privada, un ámbito en el que cada cual define fines, prioriza valores y se marca reglas de conducta de acuerdo a su propia concepción del bien. Los enunciados éticos de la moral privada sólo pueden dirigirse a mí, o a nosotros, lo cual no impide que deban ser compatibles con normas morales válidas. La ética pública trata de definir lo que está bien y mal para la colectividad, aquello que podría constituir un patrón moral básico de carácter universal y generalizable, dado lo racional y razonable de sus fines, valores y prescripciones de conducta, patrón compatible con la propia búsqueda razonable del bien. Esta ética afecta a los individuos en tanto en cuanto son miembros de una sociedad. 2. Para empezar a hablar de ética pública, en consecuencia, es ineludible reconocer que los seres humanos somos seres sociales. El hecho de ser seres sociales nos obliga a vivir juntos y a intentar superar el inevitable conflicto que toda convivencia genera. De ahí que se busquen reglas de conducta que permitan la necesaria convivencia. El hombre se mueve a menudo guiado por buenas cualidades, así, actúa a menudo
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II CORRUPCION CORRUPCION 1. ¿Qué se puede entender por corrupción?. En primer lugar se refiere al incumplimiento de deberes derivados del ejercicio del cargo público y a un abuso de confianza. Es el abuso de autoridad por razones de beneficio particular no necesariamente necesariamente monetario. En una visión general del fenómeno, corrupción seria toda acción tomada por un servidor público en el ejercicio de su cargo, que se desviara de las obligaciones jurídicamente establecidas establecidas para el mismo por razones de interés privado -familiar, personal..., con beneficios pecuniarios o de "status". O cualquier violación de las normas contra el uso abusivo del cargo público en beneficio privado. 2. La corrupción engloba: prevaricación, infidelidad en la custodia de documentos, fraude, malversación de caudales públicos, peculado, cohecho, concusión, enriquecimiento ilícito, abuso en el ejercicio de la función. Un funcionario corrupto sería aquel que utiliza su cargo como un negocio, cuya cuenta de resultados busca maximizar.
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III VALORES Y PRINCIPIOS Las sociedades modernas son pluralistas, es decir, son sociedades donde conviven valores muy diferentes que deben ser mutuamente respetados, siempre que sean razonables. No obstante, también existen unos valores primarios o básicos que son aquellos que permiten la presencia y expresión de los demás. Estos valores primarios son fruto del consenso global de la sociedad. Ciertamente, incluso entre estos valores, puede existir conflicto cuando se trata de interpretar qué significan en un caso concreto, o cuando se trata de tomar una decisión y priorizar los mismos, en cuyo torno se configura nuestro sistema de convivencia. Un análisis empírico de estos valores nos llevaría a reconocer los fundamentos de los derechos y libertades fundamentales; de ahí que se expresen constitucionalmente y guíen la conducta de nuestras instituciones. Por ello, los servidores públicos deben ser conscientes de respetar dichos valores sociales primarios, así como los que configuran las bases del régimen constitucional democrático. IV LOS VALORES DE LA ADMINISTRACION PÚBLICA
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- La desconcentración desconcentración - La coordinación - La simplicidad y proximidad a los ciudadanos - La programación de los procedimientos, el desarrollo de objetivos y el control - La responsabilidad por la gestión - La racionalización y la agilidad
- La objetividad y la transparencia
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Funciones y responsabilidades del auditor FUNCIONES Y RESPONSABILIDADES EN EL ÁREA DE AUDITORÍA 1. Generalidades Sin perjuicio de las funciones establecidas para las unidades operativas y personal que ejerce el control de los recursos públicos, contenidos en los respectivos orgánicos funcionales y demás normas afines, en el presente manual se incluyen las funciones o
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i. Suscribir, cuando corresponda, los informes de auditoría o de examen especial, que serán remitidos a la administración administración de las entidades examinadas. j. Preparar un informe final con los resultados obtenidos en la ejecución del plan anual de trabajo. k. Supervisar selectivamente el funcionamiento técnico y administrativo de los equipos de trabajo ubicados en las entidades auditadas, como un criterio para fomentar el
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g. Dirigir las reuniones programadas con los funcionarios de la administración, en las cuales se presenten los resultados parciales o finales del examen o se discutan otros asuntos importantes relacionados con la auditoría. h. Informar al jefe de la unidad operativa sobre los hallazgos significativos relacionados con el examen y los hechos que no han podido ser solucionados. i. Revisar el borrador del informe de auditoría, antes y después de la comunicación de los resultados a los funcionarios de la entidad auditada.
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g. Organizar conforme a lo establecido, el índice y contenido de los papeles de trabajo para documentar los procedimientos de auditoría aplicados y los resultados obtenidos, tomando en cuenta que constituyen la fuente primaria de información para estructurar y redactar el informe de auditoría. h. Distribuir el trabajo entre los miembros del equipo de auditoría y revisar la aplicación de los programas específicos para el cumplimiento de los objetivos de la auditoría.
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c. Cumplir con los criterios de ejecución establecidos para su trabajo, así como, los
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c. Preparar la planificación específica de la auditoría con los procedimientos que van a
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CUMPLIMIENTO DEL CODIGO DE ÉTICA.- El ÉTICA.- El Código de Ética deberá ser observado por
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y la dignidad de los auditados; la necesaria eficiencia, eficacia y economía en la
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3º UNIDAD TÉCNICAS, EVIDENCIAS Y CONTROL INTERNO Técnicas y procedimientos de auditoría Los métodos básicos mediante los cuales el auditor obtiene la evidencia para establecer la base de su opinión se denominan técnicas de auditoría (por ejemplo, la revisión, observación, investigación, confirmación, comparación, etc.). El auditor debe comprender estas técnicas y conocer cómo se pueden utilizar, su rango de aplicación y las limitaciones inherentes a las mismas. Una vez que el auditor conozca a fondo las operaciones del cliente, cl iente, está en condiciones de aplicar estas técnicas para el diseño de procedimientos específicos que servirán para recopilar la evidencia. De forma similar, al diseñar los procedimientos, el auditor debería centrarse en los objetivos de la auditoría que se han de cumplir para cualquier cuenta o grupo de cuentas determinado: al hacer esto, debería tener en cuenta que un determinado procedimiento podría llevar a la consecución de más de un objetivo y que, con frecuencia, puede que sea necesario más de un procedimiento para alcanzar un objetivo determinado. En consecuencia, es fundamental una evaluación de los objetivos de auditoría más importantes que se han de alcanzar para que el desarrollo del programa sea el adecuado. Las técnicas técnicas de auditoría se refieren a los métodos usados por el auditor para recolectar evidencia. Los ejemplos incluyen, entre otras, la revisión de la documentación, entrevistas, entrevistas, cuestionarios, análisis de datos y la observación física. Los procedimientos de procedimientos de auditoría son el conjunto de técnicas aplicadas por el auditor en forma secuencial; desarrolladas para comprender la actividad o el área objeto del examen; para recopilar la evidencia de auditoría para respaldar una observación o hallazgo; para confirmar o discutir un hallazgo, observación o recomendación con la administración. Considerando que los procedimientos de auditoría constituyen el conjunto de técnicas de investigación que el auditor aplica a la información sujeta a revisión, mediante las cuales obtiene evidencia para sustentar su opinión profesional; las técnicas constituyen un detalle del procedimiento. procedimiento. El auditor gubernamental utiliza para realizar su trabajo un conjunto de herramientas, que se denominan técnicas de auditoría. Dado que procedimiento significa método de ejecutar alguna cosa, la aplicación de las distintas técnicas de auditoría para aplicarlas al estudio particular de una cuenta u operación se denomina procedimiento de auditoría. Respecto de los procedimientos, es conveniente determinar los procedimientos de auditoría, en el sentido de decidir qué técnica o técnicas de auditoría deberían formar parte, con carácter general, de un procedimiento de
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mediante la aplicación simultánea o sucesiva de varios procedimientos de auditoría. Por último, cuando se aplican o ejecutan los procedimientos de auditoría, se dice que se está realizando una prueba de auditoría. Por ello, resumiendo las definiciones expuestas, podemos señalar que los procedimientos de auditoría son un conjunto de técnicas y que la puesta en práctica de dichos procedimientos constituye o se materializan en pruebas de auditoría. El examen de cualquier operación, actividad, área, programa, proyecto o transacción, se realiza mediante la aplicación de técnicas, y el auditor debe conocerlas para seleccionar la más adecuada, de acuerdo con las características y condiciones del trabajo que realiza en el trabajo de Auditoría, se pueden utilizar las técnicas de general aceptación. Clasificación Las técnicas se clasifican generalmente sobre la base de la acción que se va a efectuar, es así que tenemos las siguientes:
Verbales o testimoniales Documentales Físicas Analíticas Informáticas
Las técnicas verbales o testimoniales Consisten en obtener información oral mediante averiguaciones o indagaciones dentro o fuera de la entidad, durante una auditoría, el auditor habrá de aplicar frecuentemente frecuentemente estas técnicas. La evidencia obtenida mediante la aplicación de estas técnicas pocas veces veces es de confiar por si sola. El principal valor para para el auditor descansa en corroborar otra materia de evidencia y revelar asuntos que ameriten mayor investigación y documentación. Las Las técnicas técnicas verbales pueden pueden cubrir una gran variedad de temas, tales como la interpretación de algún procedimiento propio de la entidad, posibles puntos débiles en la aplicación de los procedimientos, prácticas de control interno u otras situaciones que el auditor considere relevantes para su trabajo. La evidencia que se obtenga a través de esta técnica, debe documentarse adecuadamente mediante papeles de trabajo preparados por el auditor, en los cuales se describan las partes involucradas y los aspectos tratados. Las técnicas verbales pueden ser:
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Encuestas y cuestionarios: Es la aplicación de preguntas, relacionadas con
las operaciones realizadas por el ente auditado, para conocer la verdad de los hechos, situaciones situaciones u operaciones. operaciones. Documentales Consisten en obtener información escrita para soportar las afirmaciones, análisis o estudios realizados por los auditores. Estas pueden ser: Comprobación: Consiste en verificar la evidencia que apoya o sustenta una operación o transacción, con el fin de corroborar su autoridad, legalidad, integridad, propiedad, veracidad mediante el examen de los documentos que las justifican. Confirmación: Radica en corroborar la verdad, certeza o probabilidad de hechos, situaciones, sucesos u operaciones, mediante datos o información obtenidos de manera directa y por por escrito de los funcionarios o terceros que que participan o ejecutan las operaciones sujetas a verificación.
Físicas Consisten en verificar en forma directa y paralela, la manera como los responsables desarrollan y documentan los procesos o procedimientos, mediante los cuales la entidad auditada ejecuta las actividades objeto de control. Esta técnica permite permite tener una visión de la organización desde desde el ángulo que el auditor necesita, o sea, los procesos, las instalaciones físicas, los movimientos diarios, la relación con el entorno, etc. Entre estas técnicas tenemos las siguientes: Inspección: Consiste en el reconocimiento mediante el examen físico y ocular, de hechos, situaciones, operaciones, activos tangibles, transacciones y actividades, aplicando para ello otras técnicas como son: indagación, observación, comparación, rastreo, análisis, tabulación y comprobación. Observación: Consiste en la contemplación a simple vista, que realiza el auditor durante la ejecución de una actividad o proceso. Comparación o confrontación: Es cuando se fija la atención en las operaciones realizadas por la entidad auditada y en los lineamientos normativos, técnicos y prácticos establecidos, para descubrir sus relaciones e identificar sus diferencias y semejanzas. Revisión selectiva: Radica en el examen de ciertas características importantes, que debe cumplir una actividad, informes o documentos, seleccionándose así parte de las operaciones, que serán evaluadas o verificadas en la ejecución de la auditoría. Rastreo: Es el seguimiento que se hace al proceso de una operación, con el objetivo o bjetivo de conocer y evaluar su ejecución.
Analíticas
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Análisis: Consiste en la separación de los elementos o partes que conforman
una operación, actividad, transacción o proceso, con el propósito de establecer sus propiedades y conformidad con los criterios de orden normativo y técnico. Permite identificar y clasificar para su posterior análisis, todos los aspectos de mayor significación significación y que en un momento momento dado pueden pueden afectar la operatividad de de la entidad auditada, entre estas podemos identificar, por ejemplo, al análisis de relaciones, análisis de tendencias, etc. de manera directa y por escrito de los funcionarios o terceros que participan o ejecutan las operaciones sujetas a verificación. Informáticas Más
comúnmente
conocidas como Técnicas de Auditoría Asistidas por Computador (TAAC), se refiere a las técnicas de auditoría que contemplan herramientas informáticas con el objetivo de realizar más eficazmente, eficientemente eficientemente y en menor tiempo pruebas p ruebas de auditoría. En resumen, los procedimientos de auditoría son la agrupación de técnicas aplicables al estudio particular de una cuenta u operación; prácticamente resulta inconveniente clasificar los procedimientos ya que la experiencia y el criterio del auditor deciden las técnicas técnicas que integran integran el procedimiento en cada caso particular. particular. EVIDENCIAS DE AUDITORÍA La evidencia de auditoría es la información que obtiene el auditor para extraer conclusiones en las cuales s ustenta su opinión”
“
Esta norma de auditoría de general aceptación, es sin duda una de las más importantes relacionadas con el proceso auditor y relativa a trabajo de campo, como quiera que proporciona los elementos necesarios para que el ejercicio de Auditoria sea confiable, consistente, material, productivo y generador de valor agregado a la organización objeto de auditoría, traducido en acciones de mejoramiento y garantía para la empresa y la comunidad. Es importante recordar que el resultado de un proceso auditor, conlleva a asumir una serie de responsabilidades que por si solo posiciona o debilita la imagen de la organización frente a los resultados obtenidos, y son la calidad y suficiencia de la evidencia la que soporta el actuar igualmente responsable del grupo auditor. Para que ésta información sea valiosa, valiosa, se requiere que la evidencia evidencia sea competente, es decir con calidad en relación a su relevancia y confiabilidad y suficiente en términos de cantidad, al tener en cuenta los factores como: posibilidad de información errónea, importancia y costo de la evidencia. Una evidencia se considera competente y suficiente si cumple las características
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Relevante.- Cuando ayuda al auditor a llegar a una conclusión respecto a los objetivos específicos de auditoría. Autentica.- Cuando es verdadera en todas sus características. Verificable- Es el requisito de la evidencia que permite que dos o más auditores lleguen por separado a las mismas conclusiones, en iguales circunstancias. circunstancias. Neutral.- Es requisito que esté libre de prejuicios. Si el asunto bajo estudio es neutral, no debe haber sido diseñado para apoyar intereses especiales. especiales. La obtención de evidencia suficiente y competente en la auditoría es afectada por factores como: Riesgo inherente. Cuanto mayor sea el nivel de riesgo inherente mayor será la cantidad de evidencia necesaria. Riesgos de control; El control interno y su grado de implementación proporciona la tranquilidad o desconfianza, susceptible de análisis y comprobación. El auditor debe obtener evidencia mediante la aplicación de pruebas y procedimientos: Pruebas de control.control.- Se Se realizan con el objeto de obtener evidencia sobre la idoneidad del sistema de control interno y contabilidad. Pruebas sustantivas.sustantivas.- Consiste en examinar las transacciones y la información producida por la entidad bajo examen, aplicando los procedimientos y técnicas de auditoría, con el objeto de validar las afirmaciones y para detectar las distorsiones materiales contenidas en los estados financieros. fin ancieros. Importancia de la evidencia El tema de la evidencia de auditoría tiene una importancia relevante para la auditoria porque porque es la base de la opinión del auditor, siendo importante tanto para la auditoría interna como para la auditoría externa y éstas cobran mayor importancia, cuando lo reportado en el informe de auditoría trata sobre hechos irregulares encontrados en el proceso de auditoría, por lo que con mayor razón deben estar suficientemente respaldados por evidencias, documentos y pruebas que garanticen la veracidad de lo informado. No hay que perder de vista que del informe de auditoría puede derivar serias decisiones por parte de las directivas de la empresa, decisiones que no pueden estar basadas en hechos que no fueron debidamente comprobados, puesto que ello podría derivar situaciones negativas para la empresa. Supongamos que por ejemplo al realizar realizar una auditoría se detecta un posible fraude, hecho que se reporta en el informe, y con base a ello la empresa decide decide despedir a los responsables responsables
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Una situación similar pude suceder por no disponer de evidencias contundentes que respalden el informe de auditoría. El auditor debe ser muy profesional y responsable a la hora de valorar los hechos y las evidencias antes de emitir un informe que será la base para la toma de decisiones. En la auditoría no se puede cometer el error de informar un hecho irregular que no existe, u omitir informar un hecho irregular que si existe, situación que se evita si el trabajo de auditoría se basa en evidencias claras, cla ras, contundentes y pertinentes.
Clases de Evidencias Entre las clases de evidencias podemos encontrar las siguientes: 1. Evidencia Física: muestra de materiales, mapas, fotos. 2. Evidencia Documental: cheques, facturas, contratos, etc. 3. Evidencia Testimonial: obtenida de personas que trabajan en el negocio o que tienen relación con el mismo. 4. Evidencia Analítica: datos comparativos, cálculos, etc.
Las evidencias que se pueden encontrar a través de una auditoria son muy diversas, variadas y muy importantes, pues a cada una de ellas nos brindaran la información adecuada de cómo es el funcionamiento de las operaciones y si éstas están cumpliendo con lo establecido en la fase de planificación y así también con el objetivo. Al margen de ello, estas evidencias también le brindan al auditor a optar por la mejor y concreta decisión acerca de las conclusiones y recomendaciones, que se emitirán en el dictamen, donde también garantizaran garantizaran o aseguraran a través de su opinión del buen o mal manejo de los recursos con que cuenta la entidad. Como se puede observar el proceso o técnica de recolección de evidencia es fundamental, para que las mismas sean de alto contenido de relevancia, puesto que estas respaldaran y fundamentaran la veracidad de cómo fueron confeccionados los estados financieros y de cómo deberían ser elaborados en un futuro o de mantenerlo si es conveniente.
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empresa (salvaguardia de activos, fidelidad del proceso de información y registros, cumplimientos de políticas definidas, etc.). Es importante destacar que esta definición de control interno no sólo abarca el entorno financiero y contable sino también los controles cuya meta es la eficiencia administrativa y operativa dentro de la organización empresarial. De ahí que se establezca la siguiente clasificación para el control interno. Significado del control interno. Hay diferencias de opinión en torno al significado y los objetivos del control interno. La designación de control interno son los pasos que toma una compañía para prevenir el fraude, tanto la malversación malversación de activos como los informes financieros fraudulentos. fraudulentos. Otros admiten su importancia en la prevención del fraude, pero creen que contribuye además a garantizar el control de la manufactura y de otros procesos. Las diferencias de interpretación también aparecen en las publicaciones especializadas que publica el American Institute of Certified, el Institute of Onternal Auditors, Inc., y la Research Foundation del Financial Eucutives Institute. Fue apenas a principios de de la década de 1990 cuando varias organizaciones profesionales se unieron para lograr el consenso sobre la naturaleza del control interno su alcance Elementos de control interno Toda organización, bajo la responsabilidad de sus directivos, debe establecer, por lo menos, los siguientes aspectos que orientarán la aplicación del control interno:
Definición de los objetivos y las metas, tanto generales como específicas, además de la formulación de los planes operativos que sean necesarios. Definición de políticas como guías de d e acción y procedimientos para la ejecución de los procesos. Adopción de un sistema de organización adecuado para ejecutar los planes. Delimitación precisa de la autoridad y los niveles de responsabilidad. Adopción de normas para la protección y utilización racional de los recursos. Dirección y administración del personal de acuerdo con un adecuado sistema de evaluación.
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Los elementos más importantes en los que se basa un adecuado Control Interno son:
El ambiente de control Los sistemas de contabilidad Los controles contables internos Los controles controles administrativos administrativos internos, internos, estos siguientes subelementos: subelementos:
a su vez traducidos traducidos a los
Objetivos y planes perfectamente definidos Se basan en normas de realización con anterioridad, que servirán primordialmente para planificar y controlar de manera adecuada las operaciones con el fin de disminuir el riesgo de la incertidumbre de la organización. Dichos objetivos y planes deben poseer las siguientes características: características:
Posibles y razonables Definidos claramente por escrito Útiles Aceptados y usados Flexibles Comunicados al personal Controlables
Estructura sólida de la organización Es aquella que proporciona una separación apropiada de las responsabilidades funcionales y que sirve de base para delegar funciones y responsabilidades. Características
Dicha estructura de control debe cumplir con las siguientes características: características: Existencia de una dirección eficaz Asignación o fijación de funciones a cada empleado
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Características
Diseño y aplicación a niveles diferentes de operaciones Libros y registros Plan de cuentas Sistemas de inventarios, presupuesto y contabilidad de costos Informes Sistemas de información útil y periódica
Personal competente Que sepa cumplir sus responsabilidades eficazmente, exige los siguientes requisitos:
Selección cuidadosa del personal antes de su contratación. Capacitación del personal. Evaluación del personal. Remuneración de acuerdo con la responsabilidad asumida y con el grado de destreza demostrado. Vacaciones obligatorias anuales y rotación del personal. Medidas de seguridad adecuadas. Exigencia de acatamiento de las normas n ormas establecidas (disciplina).
Sistema de revisión de los controles y de las operaciones El cual incluye
La auditoría interna. La auditoría externa. La revisoría fiscal.
Sistema protector de activos El cual incluye:
Protección física por medio de todos los instrumentos pertinentes. pertinentes.
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Otros elementos
Planeación estratégica Políticas Generales Especificas para la unidad Presupuesto Sistema de contabilidad Informes
PRINCIPIOS DE CONTROL INTERNO El ejercicio del control interno implica que éste se debe hacer siguiendo los principios de igualdad, moralidad, eficiencia, economía, celeridad, imparcialidad, publicidad y valoración de los costos ambientales. El principio de igualdad consiste igualdad consiste en que el SCI debe velar porque las actividades de la organización estén orientadas efectivamente hacia el interés general, sin otorgar privilegios a grupos especiales. Según el principio de moralidad, moralidad, todas las operaciones se deben realizar no sólo acatando las normas aplicables a la organización, sino los principios éticos y morales que rigen la sociedad. El principio de eficiencia eficiencia vela porque, en igualdad de condiciones de calidad y oportunidad, la provisión de bienes y/o servicios se haga al mínimo costo, con la máxima eficiencia y el mejor uso de los recursos disponibles. El principio de economía vigila economía vigila que la asignación de los recursos sea la más adecuada en función de los objetivos y las metas de la organización. El principio de celeridad celeridad consiste en que uno de los principales aspectos sujeto a control debe ser la capacidad de respuesta oportuna, por parte de la organización, a las necesidades que atañen a su ámbito de competencia. competencia.
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medir los resultados obtenidos. Sin este marco, las actividades de control corren el riesgo de quedar solamente en el nivel tramitacional, convirtiéndose en un ejercicio estéril sin posibilitar alguna de influir realmente en el desempeño de la organización. En consecuencia, estos principios se deberán seguir de tal manera que su ejercicio sea intrínseco al desarrollo de las funciones de todos los cargos existentes en la organización. El Control Interno se expresa a través de las políticas aprobadas por los niveles de dirección y administración de la empresa, mediante la elaboración y aplicación de técnicas de dirección, verificación y evaluación de regulaciones administrativas, de manuales de funciones y procedimientos, de sistemas de información y de programas de selección, inducción y capacitación de personal. Debe tenerse en cuenta que el SCI no es una oficina, es una actitud, un compromiso de todas y cada una de las personas de la organización, desde la gerencia hasta el nivel organizacional más bajo. Según el COSO (Committe Of Sponsoring Organizations – – Comité de Organizaciones Auspiciantes), al Control Interno se define como “Un proceso efectuado por el consejo de administración, la dirección y el resto del personal de una entidad, diseñado con el objeto de proporcionar un grado de seguridad razonable en cuanto a la consecución de objetivos dentro de las siguientes categorías: Honestidad y responsabilidad, Eficacia y eficiencia en las operaciones, Fiabilidad de la información, Salvaguarda de los recursos y Cumplimiento de las leyes y normas”. El investigador manifiesta que el Control Interno no puede existir si previamente no se
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Al preparar el auditor los papeles de trabajo debe evitar acumular exceso de documentación, (calidad vs cantidad), esto se simplifica utilizando marcas de auditoría, es decir, certificando o validando información o actuaciones físicas que se tuvo a la vista, mediante marcas y referencias previamente previamente definidas. En los papeles de trabajo se registran:
La planeación La naturaleza, oportunidad y el alcance de los procedimientos de auditoría desarrollados. Los resultados Las conclusiones extraídas y las evidencias obtenidas. Incluyen sólo asuntos importantes que se requieran junto con la conclusión del auditor y los hechos que fueron conocidos por el auditor durante el proceso de auditoría.
La NIA (Norma Internacional de Auditoría) “Documentación” señala que la extensión de los papeles de trabajo es un caso de juicio profesional por lo que es necesario y práctico documentar todos los asuntos importantes que el auditor considere. La SAS y NIA indica que los papeles de trabajo incluyen, entre otros, las siguientes informaciones:
Información referente a la estructura orgánica de la entidad examinada. Extractos o copias de documentos legales importantes, convenios y estatutos.
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Copias de comunicaciones con otros auditores, expertos y otras terceras partes. Copias de cartas o notas referentes a asuntos de auditoría comunicados, o discutidos con la entidad, incluyendo los términos del trabajo y las debilidades sustanciales en control interno. Cartas de presentación recibidas de la entidad. Conclusiones alcanzadas por el auditor, concernientes a aspectos importantes de la auditoría, incluyendo cómo se resolvieron los asuntos excepcionales o inusuales, revelados por los procedimientos del auditor. Copias de los estados financieros, dictamen u otros informes del auditor, entre otros.
Propiedad y custodia de los papeles de trabajo.trabajo .- Los papeles de trabajo son de propiedad de los órganos o firmas de auditoría. El auditor debe custodiar con cuidado y vigilancia la integridad de los papeles de trabajo, debiendo asegurar en todo momento, y bajo cualquier circunstancia, el carácter secreto de la información contenida en los mismos. Es difícil establecer el tiempo que un auditor debe conservar los papeles de trabajo, pero es recomendable conservarlos porque son importantes para auditorias futuras y para cumplir con los requerimientos requerimientos legales en caso de litigios. Los archivos de papeles de trabajo para cada examen pueden dividirse en dos grupos básicos:
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La legislación de aplicabilidad continúa en la entidad, políticas y procedimientos de la entidad. Financiamiento, organización y personal. Políticas y procedimientos de presupuestos. Contabilidad e informes, estatutos, memorias anuales, etc. Manuales, (Contable, presupuesto, tesorería, contratación, almacén, procesos misionales, entre otros). En general la información que no varía con el tiempo.
CLASES DE PAPELES DE TRABAJO Se les acostumbra clasificar desde dos puntos de vista: Por su uso
Papeles de uso continuo. Papeles de uso temporal.
Por su contenido
Hoja de trabajo. Cédulas sumarias o de Resumen. Cédulas de detalle o descriptivas. Cédulas analíticas o de comprobación.
POR SU USO:
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Hojas de trabajo Cédulas sumarias o de resumen Cédulas de detalle Cédulas narrativas Cédulas de hallazgos Cédulas de notas Cédulas de marcas
Papeles de trabajo preparados y/o proporcionados por el área auditada. Entre los que figuran:
Estados financieros Conciliaciones bancarias Manuales Organigramas Planes de trabajo Programación de actividades Informes de labores
Papeles de trabajo obtenidos de otras fuentes. Son los documentos preparados u obtenidos de fuentes independientes al área auditada. Algunos de estos son:
Confirmaciones de saldos Interpretaciones Interpretaciones auténticas y normativa publicada Decretos de creación de unidades Opiniones Jurídicas
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analíticas se harán una por cada tipo de clientela, señalando en ellas como está conformado el saldo de cada grupo. Las eventuales no obedecen a ningún tipo de patrón estándar de nomenclatura y los nombres son asignados a criterio del auditor y pueden ser cédulas de observaciones, programa de trabajo, cedulas de asientos de ajuste, cedulas de reclasificaciones, confirmaciones, cartas de salvaguarda, cédulas de recomendaciones, control de tiempos de la auditoria, asuntos pendientes, entre muchos más tipos de cedulas que pudieran presentarse p resentarse.. Naturaleza de los papeles de trabajo Los papeles de trabajo son diseñados y organizados para cumplir con las circunstancias y las necesidades del auditor para cada auditoria en particular. El uso de papeles de trabajo estandarizados (por ejemplo, listas de control, cartas, organización estándar de papeles de trabajo) puede mejorar la eficiencia con que son preparados y revisados dichos papeles de trabajo. Facilitan la delegación de trabajo a la vez que proporcionan un medio para controlar su calidad.
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duplicación de esfuerzo. Las anteriores son las características fundamentales de las técnicas de auditoría más eficaces. Su realización se facilita en gran parte por una organización cuidadosa en la cual se estructura la auditoría en determinados segmentos lógicos o mediante grupos, y papeles de trabajo cuidadosamente preparados que se ajusten a la planeación de la auditoría. Con la planeación de los papeles de trabajo, el Auditor inicia el examen en las oficinas del cliente sin perder tiempo, pues ya tiene preestablecidos todos los detalles de importancia y ejecuta los procedimientos sobre la base de las cédulas que elaboró en sus propias oficinas. La planeación se inicia con la determinación de los índices y las marcas de Auditoría a usar, las Hojas de Trabajo en las cuales se consignan los datos tomados del los balances generales del período y del año anterior. De acuerdo a la planeación de las Hojas de Trabajo, se determinan las cédulas sumarias, las cuales son indexadas y llenadas en en sus datos pertinentes. Las cédulas analíticas se planean sobre la base de las cédulas sumarias y al igual que estas últimas
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La naturaleza y condición de los sistemas de contabilidad y control interno de la entidad. Las necesidades en las circunstancias particulares, de dirección, supervisión y revisión del trabajo desempeñado por los auxiliares. Metodología y tecnología de auditoría específicas usadas en el curso de la auditoria.
Los papeles de trabajo son diseñados y organizados para cumplir con las circunstancias y las necesidades del auditor para cada auditoria en particular. El uso de papeles de trabajo estandarizados puede mejorar la eficiencia con que son preparados y revisados dichos papeles de trabajo, facilitan la delegación de trabajo a la vez que proporcionan un medio para controlar su calidad. Los papeles de trabajo regularmente incluyen:
Información referente a la estructura organizacional de la entidad. Extractos o copias de documentos legales importantes, convenios y minutas. Información concerniente a la industria, entorno económico y entorno
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Confidencialidad, salvaguarda, retención y propiedad de los papeles de trabajo El auditor deberá adoptar procedimientos apropiados para mantener la confidencialidad y salvaguarda de los papeles de trabajo y para su retención por un período suficiente para satisfacer las necesidades de la práctica, de acuerdo con requisitos legales y profesionales de retención de registros. Los papeles de trabajo son propiedad del auditor. Aunque algunas porciones o extractos de los papeles de trabajo pueden ponerse a disposición de la entidad a discreción del auditor, no son un sustituto de los registros contables de la entidad. Bases para la preparación de papeles de trabajo 1. Cada hoja deberá ser adecuadamente identificada. identificada. 2. Deberá utilizarse una o varias hojas por separado por cada asunto. 3. Cada papel de trabajo deberá contener el nombre o iniciales del auditor que lo preparó, la fecha en que fue preparado y el nombre o iniciales del encargado, supervisor o gerente que lo revisó.
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14. Los papeles de trabajo deberán ser colocados en el expediente o legajo de actuación en cada sección determinada, tan pronto como sean concluidas. 15. La repetición de papeles de trabajo deberá considerarse como evidencia de ineficiencia o inadecuada planificación. 16. El auditor deberá llevar consigo una adecuada provisión de papeles de trabajo y otros elementos materiales requeridos.
Diseño de los papeles de trabajo más importantes: Orden de trabajo
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Instructivo para emitir una orden de trabajo de actividad de control planificada
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Índice y referencia Marcas de Auditoria e Índices de Referencia Para facilitar la trascripción e interpretación del trabajo realizado en la auditoria, usualmente se acostumbran a usar marcas que permiten transcribir de una manera práctica y de fácil lectura algunos trabajos repetitivos. Por ejemplo; la actividad de cotejar cifras que provienen de los registros auxiliares contra los auxiliares mismos, se pueden dejar transcrita en los papeles de trabajo, anotando una marca cuyo significado fuera justamente el de haber verificado las cifras correspondiente contra el
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Índices
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Inversiones en Acciones 120505 etc. Este sistema tiene la ventaja de no
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CONSTRUCCIONES Y
Sumaria
E3
151605
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