Propuesta de salvaguardas para la independencia de la función de auditoría interna

Aurora Perez Lopez; Jose Perez Lopez

doi:10.1016/j.estger.2013.11.001

Autores/as

Aurora Perez Lopez Universidad de Sevilla, Sevilla
Jose Perez Lopez Universidad de Sevilla, Sevilla

DOI:

https://doi.org/10.1016/j.estger.2013.11.001

Palabras clave:

Salvaguardas, Independencia, Auditoría interna, Método Delphi

Resumen

La presente investigación tiene por objetivo proponer un conjunto de salvaguardas que sirva de referencia
a auditores internos y entidades, con el fin de garantizar la existencia de independencia en la función
de auditoría interna. Para conseguir este objetivo se aplicó el método Delphi. Los principales resultados
obtenidos evidencian que no existen opiniones diferentes por grupos de expertos sobre la importancia
de las salvaguardas, pudiéndose proponer un uniforme conjunto de salvaguardas, con la excepción de
la externalización de la función de auditoría interna, la cual, según el grupo de auditores internos, es
considerada como la menos importante. La independencia sobre las actividades y los sistemas de control
interno es la salvaguarda considerada de forma unánime como la más importante.

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Biografía del autor/a

Aurora Perez Lopez, Universidad de Sevilla, Sevilla

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