{"id":25035,"date":"2018-03-09T09:16:15","date_gmt":"2018-03-09T09:16:15","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/importancia-del-sistema-de-control-interno-en-la-auditoria-legal-del-sector-privado-contrastes-empa%c2%adricos\/"},"modified":"2018-03-09T09:16:15","modified_gmt":"2018-03-09T09:16:15","slug":"importancia-del-sistema-de-control-interno-en-la-auditoria-legal-del-sector-privado-contrastes-empa%c2%adricos","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/vigo\/importancia-del-sistema-de-control-interno-en-la-auditoria-legal-del-sector-privado-contrastes-empa%c2%adricos\/","title":{"rendered":"Importancia del sistema de control interno en la auditor\u00eda legal del sector privado. contrastes emp\u00edricos"},"content":{"rendered":"<h2>Tesis doctoral de <strong> Jos\u00e9 Carlos Y\u00e1\u00f1ez L\u00f3pez <\/strong><\/h2>\n<p>La tesis tiene dos partes un desarrollo te\u00f3rico y otra parte emp\u00edrica, ambas con un prop\u00f3sito com\u00fan, el de conocer el papel que cumple la verificaci\u00f3n de los controles internos en el proceso de auditor\u00eda.  en la pr\u00e1ctica te\u00f3rica se describen los or\u00edgenes de los modelos de an\u00e1lisis del control interno, incluyendo una descripci\u00f3n de los antecedentes hist\u00f3ricos de la regulaci\u00f3n sobre esta materia, as\u00ed como el papel que han jugado las principales organizaciones encargadas del desarrollo normativo.  a continuaci\u00f3n se estudia la nueva doctrina que sobre el control interno se origina a partir del documento elaborado por la national commissi\u00f3n on fraudulent financial reporting (comisi\u00f3n treadway) y la influencia que ha tenido en la posterior emisi\u00f3n de normativa que regula la actividad auditoria. Se analizan las caracter\u00edsticas distintivas de los sistemas de control implantados en diversos pa\u00edses tomando como referencia el modelo propuesto por el committee of sponsoring organizations of the treadway commission (informe coso) cabe citar los casos de canad\u00e1 (\u00abgudance on criteria of control\u00bb y \u00abdey report\u00bb), gran breta\u00f1a (\u00abcadbury report\u00bb y \u00abturnbull report\u00bb y \u00abcorporate responsability act\u00bb), francia, alemania, portugal (directriz de revisao  do controlo interno), los recientes cambios que se han producido en los estados unidos de norteam\u00e9rica en este campo (\u00abreport and recommendations of the bluen ribbon committee\u00bb, \u00absarbanes-oxley act\u00bb, \u00abcorporate accointabiliy and listing standards committee\u00bb), y por fin, la evaluaci\u00f3n del control interno seg\u00fan las normas internacionales de auditor\u00eda (ifac).  en esta parte de la tesis, tambi\u00e9n se hace menci\u00f3n a la situaci\u00f3n de la regulaci\u00f3n del control interno en espa\u00f1a. Se estudia el estado en que se encuentra nuestro pa\u00eds en el contexto de los grandes problemas planteados en cuanto a la fiabilidad de la informaci\u00f3n financiera. Partiendo de la ley de auditor\u00eda de cuentas, se r<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>Importancia del sistema de control interno en la auditor\u00eda legal del sector privado. contrastes emp\u00edricos<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 Importancia del sistema de control interno en la auditor\u00eda legal del sector privado. contrastes emp\u00edricos <\/li>\n<li><strong>Autor:<\/strong>\u00a0 Jos\u00e9 Carlos Y\u00e1\u00f1ez L\u00f3pez <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Vigo<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 23\/07\/2003<\/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> Iglesias S\u00e1nchez Jos\u00e9 Luis<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: Jes\u00fas Lizcano \u00e1lvarez <\/li>\n<li>emma Castello tialiani (vocal)<\/li>\n<li>Jorge Tua pereda (vocal)<\/li>\n<li>vicente m Ripoll feliu (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Jos\u00e9 Carlos Y\u00e1\u00f1ez L\u00f3pez La tesis tiene dos partes un desarrollo te\u00f3rico y otra parte emp\u00edrica, ambas [&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 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