Auditoría de gestión en la revisoría fiscal
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Fecha
2019
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Universidad de La Salle. Facultad de Economía, Empresa y Desarrollo Sostenible - FEEDS. Contaduría Pública
Descripción
La Auditoría de Gestión representa un instrumento llamado a apoyar la gerencia estratégica en las organizaciones, mediante el suministro de herramientas que permiten medir y dar un juicio objetivo sobre el desempeño de las compañías, a fin de que éstas puedan lograr la consecución de sus metas. En el ámbito contable, este tema es causa de conflictos entre quienes conciben a la Auditoría de Gestión como una herramienta inherente al ejercicio de la Revisoría Fiscal y quienes están en desacuerdo con tal afirmación. Este artículo reflexiona respecto ambas posturas, pasando por una breve descripción de la Auditoría de Gestión, sus orígenes, su funcionalidad en las organizaciones y su importancia para el crecimiento de las mismas. Relaciona las semejanzas y diferencias entre la Auditoría de Gestión y la Revisoría Fiscal, considerando las posiciones de diversas fuentes (legales, académicas e institucionales) que promueven la inclusión de la primera en el ejercicio de la segunda, y las que no la consideran complementaria al manifestar que es una contradicción contra la esencia del gremio contable.
The Audit of Management represents a tool called to support the strategic management in the organizations, by means of the supply of tools that allow to measure and to give an objective judgment on the performance of the companies, in order that these can achieve the achievement of their goals. In the accounting field, this issue is the cause of conflicts between those who conceive of the Audit of Management as a tool inherent in the exercise of the Statutory Auditor and those who disagree with this statement. This article reflects on both positions, going through a brief description of the Management Audit, its origins, its functionality in organizations and its importance for the growth of them. It relates the similarities and differences between the Audit of Management and the Statutory Auditor, considering the positions of diverse sources (legal, academic and institutional) that promote the inclusion of the first in the exercise of the second, and those that do not consider it complementary to the state that it is a contradiction against the essence of the accounting guild.
The Audit of Management represents a tool called to support the strategic management in the organizations, by means of the supply of tools that allow to measure and to give an objective judgment on the performance of the companies, in order that these can achieve the achievement of their goals. In the accounting field, this issue is the cause of conflicts between those who conceive of the Audit of Management as a tool inherent in the exercise of the Statutory Auditor and those who disagree with this statement. This article reflects on both positions, going through a brief description of the Management Audit, its origins, its functionality in organizations and its importance for the growth of them. It relates the similarities and differences between the Audit of Management and the Statutory Auditor, considering the positions of diverse sources (legal, academic and institutional) that promote the inclusion of the first in the exercise of the second, and those that do not consider it complementary to the state that it is a contradiction against the essence of the accounting guild.
Palabras clave
Auditoría de gestión, Revisoría fiscal, Desempeño empresarial, Paradigmas en la auditoría, Doctrina contable