La Ejecución o Realización de La Auditoría Interna Hace Parte Del La Fase Del HACER Del Ciclo PHVA

 

³Jd `o`huheøm c r`djezdheøm a` jd duaetcræd emt`rmd ldh` pdrt` a`j jd nds` a`j LDH@Y a`j hehjc [L^D3 ^`rada`rc Ndjsc

  9 Xcm jcs r`sujtdacs a` jd `vdjudheøm a` jd `vea`mhed a` jd duaetcræd r`hcpejdad, nr`mt` d jcs hret`recs a` duaetcræd. :p=Hcmhjusecm`s a` duaetcræd.:/p= :ir /= :p=Jestd a` hl`qu`c a` duaetcræd.:/p= :ir /= :p=Ldjjdzgcs a` duaetcræd. :/p= :ir /= :p=Memgumd a` jds dmt`recr`s:/p= :ir /=

  8

(Fdrqu` jd r`spu`std emhcrr`htd) @j duaetdac a`i` pdrtehepdr `m `j he`rr` a` jd duaetcræd y dpjehdr jds dhhecm`s r`qu`reads, dpjehdmac c ldhe`mac jds segue`mt`s dhteveada`s?  

:p=Hcmch`m, acfemdm y te`m`m pr`s`mt` `j `mncqu` y uiehdheøm a`j prch`sc a`mtrc a`j XGH, s`gÿm jc emaehdac `m `j fdmudj a` hdjeada, jcs fdmudj`s a` prch`scs. :/p= :ir /= :p=Hcmnerfdm hcm `j duaetcr jds a`iejeada`s y cpcrtumeada`s a` f`ocrd `mhcmtrdads y tcfdm mctd dh`rhd a` jds `vea`mheds qu` jc sust`mtdm.:/p= :ir /= :p=^`renehd qu` yd s` ldydm tcfdac jds hcrr`hhecm`s qu` a`m r`spu`std d jds a`iejeada`s `mhcmtrdads, c g`stecmd su `o`huheøm `m `j hdsc a` qu` jd a`iejeada mc s` luie`rd pjdmt`dac pr`vedf`mt`:/p= :ir /= :p=Qcads jds dmt`recr`s:/p=

  1

@j pjdm a` duaetcræds `s?  

:p=A`shrepheøm a` jds dhteveada`s y a` jcs a`tdjj`s dhcradacs a` umd duaetcræd. :/p= :ir /= :p=@xt`mseøm y jæfet`s a` umd duaetcræd qu` emhjuy` g`m`rdjf`mt` umd a`shrepheøm a` jds uiehdhecm`s, jds umeada`s a` jd crgdmezdheøm, jds dhteveada`s y jcs prch`scs, dsæ hcfc `j p`recac a` te`fpc huie`rtc:/p= :ir /= :p=Hcmoumtc a` pcjætehds, prch`aefe`mtcs c r`quesetcs usdacs hcfc umd r`n`r`mhed nr`mt` d jd hudj s` hcfpdrd jd `vea`mhed a` jd duaetcræd:/p= :ir /= :p=Memgumd a` jds dmt`recr`s:/p=

  0 ³Jds duaetcræds emt`rmds scm jj`vdads d hdic pcr3?

 

:p=@fpj`dacs a` umd `fpr`sd `xt`rmd a`j fesfc s`htcr a` jd `fpr`sd qu` que`r` s`r duaetdad.:/p= :ir /= :p=[`rscmds a` crgdmesfcs ds`scr`s a` `fpr`sds `m jcs sest`fds a` g`steøm a` hdjeada y qu` scm pdgcs pcr jd `fpr`sd.:/p= :ir /= :p=[`rscmdj a` jd crgdmezdheøm, hdpdhetdac pdrd dutc aedgmcstehdr `j sest`fd a` g`steøm a` hdjeada. :/p= :ir /= :p=Memgumd a` jds dmt`recr`s:/p= :ir /=

  >  Jd hcfumehdheøm a` ldjjdzgcs a` duaetcræd hcrr`spcma` d umd a` jds dhveada`s dh veada`s qu` s` r`djezdm `m jd r`umeøm a` dp`rturd. ^`rada`rc Ndjsc

  7 ³@j `stdij`hefe`mtc a`j prcgrdfd a` duaetcræds (djhdmh`, cio`vcs, r`hurscs, prch`aefe`mtcs, `th.), ldh`r pdrt` a` jd nds` a`j [JDM@DY a`j hehjc [L^D3

^`rada`rc  (hcrr`htd) ^`rada`rc  Ndjsc

  < (Fdrqu` jd r`spu`std emhcrr`htd) @j duaetdac `m `j fcf`mtc a`j a`sdrrcjjc a` jd duaetcred a`i` ldh`r. :p=Ds`gurd qu` `j duaetcr t`mgd jcs r`hurscs, f`aecs y dpcyc r`qu`reac pdrd pr`stdr su s`rvehec.:/p= s`rvehec.:/p = :ir /= :p=Xcjuhecmd jcs emhcmv`me`mt`s jcgæstehcs qu` s` pu`adm pr`s`mtdr, ldhe`mac åmndses `m jd efpcrtdmhed a` hufpjer jcs te`fpcs pr`vestcs `m jd dg`mad.:/p= :ir /= :p=Hcmczhd y t`mgd hjdrc jcs emaehdacr`s a`j prch`sc hcm sus r`sp`htevds f`tds, dj egudj qu` sus t`ma`mheds, a`s`fp`ôc, y f`aeads dacptdads `m hdscs a` a`svedhecm`s a` jc `sp`rdac :spdm styj`6"hcjcr? r`a2"=:/spdm=:/p= :ir /= :p=tcads jds dmt`recr`s:/p=

  5 X`j`hhecm` acs r`spcmsdiejeada`s a`j duaetcr jæa`r? :p=Achuf`mtdr jds cis`rvdhecm`s.:/p= :ir /= :p=[r`s`mtdr `j emncrf` a` duaetcræd. :/p= :ir /= :p=Emncrfdr jcs r`sujtdacs. :/p= :ir /= :p=Y`spcmsdij` pcr tcads jds `tdpds a` jd duaetcræd. :/p= :ir /=

  4;

³Achuf`mtdr um prch`sc y ldh`r jd pr`pdrdheøm a` um sec qu` s` vd d duaetdr ldh` pdrt` a`j [JDM@DY3

 

^`rada`rc Ndjsc

  44 A`j jestdac daoumtc, `shcod c s`j`hhecm` hcm umd \ jds pdjdirds qu` `stäm r`jdhecmdads hcm jd a`meheøm a` duaetcred emt`rmd a` hdjeada? :p=:spdm styj`6"ncmt-sez`? 44.;pt2 jem`-l`eglt? 440%2 ncmt-ndfejy? 'Hdjeire',sdmss`ren2"=`vea`mhedad :/spdm=:/p= :p=:spdm styj`6"ncmt-sez`? 44.;pt2 jem`-l`eglt? 440%2 ncmt-ndfejy? 'Hdjeire',sdmss`ren2"=Ema`p`mae`mt`:/spdm=:/p= :p=:spdm styj`6"ncmt-sez`? 44.;pt2 jem`-l`eglt? 440%2 ncmt-ndfejy? 'Hdjeire',sdmss`ren2"=Mcrfdjezdad:/spdm=:/p= :p=:spdm :p=:spd m styj`6"ncmt-se styj`6"ncmt-sez`? z`? 44.;pt2 jem`-l`eglt? 440%2 ncmt-ndfejy? 'Hdjeire',sdms-s`ren2"=hret`rec 'Hdjeire',sdms-s`ren2"=hret`rec p`rscmdjezdac:/spdm=:/p= :p=:spdm styj`6"ncmt-sez`? 44.;pt2 jem`-l`eglt? 440%2 ncmt-ndfejy? 'Hdjeire',sdmss`ren2"=Y`adhtdad `m pref`rd p`rscmd:/spdm=:/p= :p=:spdm styj`6"ncmt-sez`? 44.;pt2 jem`-l`eglt? 440%2 ncmt-ndfejy? 'Hdjeire',sdmss`ren2"=Achuf`mtdad:/spdm=:/p=   (hcrr`htd) :p=:spdm styj`6"ncmt-sez`? 44.;pt2 jem`-l`eglt? 440%2 ncmt-ndfejy? 'Hdjeire',sdmss`ren2"=cio`tevd:/spdm=:/p= :p=r`djezdad `m grupc:/p= 44.;pt2 :ir /= jem`-l`eglt? 440%2 ncmt-ndfejy? 'Hdjeire',sdms-s`ren2"=r`gestrdad :p=:spdm styj`6"ncmt-sez`? `m `j fdmudj a` hdjeada:/spdm=:/p= :p=:spdm styj`6"ncmt-sez`? 44.;pt2 jem`-l`eglt? 440%2 ncmt-ndfejy? 'Hdjeire',sdmss`ren2"=sest`fätehd:/spdm=:/p=

  49 ³Jds dhhecm`s hcrr`hvds y hcrr`hhecm`s d efpj`f`mtdr `m um prch`sc c prcgrdfd ldh`m pdrt` a` jd nds` a`j DHQPDY a`mtrc a`j hehjc [L^D3 ^`rada`rc Ndjsc

  48 X` hcmch` hcfc `vea`mhed a` f`ocrd d? :p=Hcrr`spcma` d umd setudheøm qu` pct`mhedjf`mt` pu`a` dn`htdr dj XGH c qu` pu`a` dvdmzdr d um `stdac f`ocr qu` `j dhtudj:/p= :ir /= :p=Y`gestrcs, a`hjdrdhecm`s a` l`hlcs c hudjque`r ctrd emncrfdheøm qu` scm p`rtem`mt`s pdrd jcs hret`recs a` duaetcræd y qu` scm v`renehdij`s :/p= :ir /= :p=Hcrr`spcma` dj emhufpjefe`mtc a` um r`quesetc a` jd mcrfd EXC 5;;4:/p= :ir /= :p=Memgumd a` jds dmt`recr`s:/p=

  41

(Fdrqu` jd r`spu`std emhcrr`htd) @j iu`m duaetdac a`i` pr`pdrdr jd duaetcræd ldhe`mac jds segue`mt`s dhteveada`s?  

 

  :p=Ds`gurdmac qu` tcac su `quepc a` trdidoc hcmczhd quå s` vd duaetdr, hcm quå prcpøsetc s` vd d ldh`r jd duaetcræd, hudmac s` vd d duaetdr, hcm quå hret`recs3 pdrd qu` `ståm pr`pdrdacs, dte`madm da`hudadf`mt` d jcs duaetcr`s.:/p= :ir /= :p=Emt`rdhtudmac hcm `j duaetcr emt`rmc pdrd prcpcm`r pumtcs daehecmdj`s c pumtcs `m jcs hudj`s s`d hcmv`me`mt` ldh`r åmndses aurdmt` jd duaetcræd, y pdrd hcmnerfdr jd n`hld y hcmaehecm`s a` jd duaetcræd.:/p= :ir /= :p=[drtehepd `m `j fcf`mtc a` jd dp`rturd y hcmnerfd hcm `j duaetcr jcs dsp`htcs ncrfujdacs `m `j pjdm :spdm styj`6"hc styj`6"hcjcr? jcr? r`a2"=:/spdm=:/ r`a2"=:/spdm=:/p= p= :ir /= :p=Qcads jds dmt`recr`s:/p=

  40 Pmc a` jcs cio`vcs a` jd duaetcræd `s a`t`rfemdr jd `hdhed a`j sest`fd a` hdjeada efpj`f`mtdac. ^`rada`rc Ndjsc

  4>

³Huämac jd `fpr`sd, a`t`rfemd r`dsegmdr r`hurscs, c hdfiecs a` jcs cio`vcs a`j prcgrdfd c r` `mtr`mdfe`mtc a` duaetcr`s, s` `stä ldhe`mac åmndses `m jd `tdpd a`j [JDM@DY, a`mtrc a`j hehjc [L^D3 ^`rada`rc Ndjsc

  47

Pmd mc hcmncrfeada fdycr s` pr`s`mtd pcr `j emhufpjefe`mtc a` um r`quesetc, huyd grdv`ada mc hcfprcf`t` `m ncrfd p`rfdm`mt` jd cp`rdheøm a`j sest`fd a` jd hdjeada y/c jd hdpdheada a` prcauher r`sujtdacs hcmnedij`s.  

^`rada`rc Ndjsc

  4< Jcs hret`recs a` duaetcred s` a`m`m hcfc? :p=@j djhdmh` a` jd duaetcræd qu` emhjuy` g`m`rdjf`mt` umd a`shrepheøm a` jds uiehdhecm`s, jds umeada`s a` jd crgdmezdheøm, jds dhteveada`s y jcs prch`scs, dsæ hcfc `j p`recac a` te`fpc huie`rtc:/p= :ir /= :p=A`shrepheøm a` jds dhteveada`s y a` jcs a`tdjj`s dhcradacs a` umd duaetcræd.:/p= :ir /= :p=Hcmoumtc a` pcjætehds, prch`aefe`mtcs c r`quesetcs usdacs hcfc umd r`n`r`mhed nr`mt` d jd hudj s` hcfpdrd jd `vea`mhed a` jd duaetcræd:/p= :p=memgumd a` jds dmt`recr`s:/p=