{"id":140820,"date":"2026-01-12T17:57:43","date_gmt":"2026-01-12T17:57:43","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/el-proceso-de-investigacion-en-auditoria-algunos-conceptos-basicos\/"},"modified":"2026-01-12T17:57:43","modified_gmt":"2026-01-12T17:57:43","slug":"el-proceso-de-investigacion-en-auditoria-algunos-conceptos-basicos","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/ciencias-economicas\/el-proceso-de-investigacion-en-auditoria-algunos-conceptos-basicos\/","title":{"rendered":"El proceso de investigacion en auditoria: algunos conceptos basicos"},"content":{"rendered":"<h2>Tesis doctoral de <strong>  Blas Varela Francisco De <\/strong><\/h2>\n<p>Objetivo: podemos enfocar la disciplina de la auditoria como constituida por dos procesos basicos: proceso de investigacion y proceso de informacion. El objetivo de la tesis es profundizar, pero sobre todo sistematizar, el proceso de investigacion en auditoria mediante una perspectiva cientifica, aspecto este, en nuestra opinion, no tratado hasta el momento, que sepamos, suficientemente por la literatura de la disciplina.  contenido: se divide en los siguientes capitulos:  1. Naturaleza de la auditoria.  2. El problema del conocimiento en auditoria.  3. El proceso de investigacion. Su naturaleza.  4. La gestion del proceso de investigacion.  5. Postulados.  6. Proposiciones.  7. Metodos logicos de obtencion de evidencia en auditoria.  8. La prueba en historia y en derecho.  9. Otros aspectos del proceso de investigacion.  10. Actitudes y formacion del investigador.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>El proceso de investigacion en auditoria: algunos conceptos basicos<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 El proceso de investigacion en auditoria: algunos conceptos basicos <\/li>\n<li><strong>Autor:<\/strong>\u00a0  Blas Varela Francisco De <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Aut\u00f3noma de Madrid<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 01\/01\/1992<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<h3>Direcci\u00f3n y tribunal<\/h3>\n<ul>\n<li><strong>Director de la tesis<\/strong>\n<ul>\n<li>Alejandro Ca\u00f1ibano Calvo<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: Mar\u00eda Fernandez-pirla Jose <\/li>\n<li>Jos\u00e9 Antonio Gonzalo Angulo (vocal)<\/li>\n<li>Jos\u00e9 Luis Cea Garcia (vocal)<\/li>\n<li>Ubaldo Nieto  De Alba (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Blas Varela Francisco De Objetivo: podemos enfocar la disciplina de la auditoria como constituida por dos procesos [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""}},"footnotes":""},"categories":[82,1698,1302],"tags":[255498,255497,1702,20676,775,22466],"class_list":["post-140820","post","type-post","status-publish","format-standard","hentry","category-ciencias-economicas","category-gestion-financiera","category-organizacion-y-gestion-de-empresas","tag-alejandro-canibano-calvo","tag-blas-varela-francisco-de","tag-jose-antonio-gonzalo-angulo","tag-jose-luis-cea-garcia","tag-maria-fernandez-pirla-jose","tag-ubaldo-nieto-de-alba"],"_links":{"self":[{"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/posts\/140820","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/comments?post=140820"}],"version-history":[{"count":0,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/posts\/140820\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/media?parent=140820"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/categories?post=140820"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/tags?post=140820"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}