{"id":37793,"date":"1998-01-01T00:00:00","date_gmt":"1998-01-01T00:00:00","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/teoria-de-fiabilidad-su-aplicacion-al-control-interno-en-auditoria-un-modelo-matematico\/"},"modified":"1998-01-01T00:00:00","modified_gmt":"1998-01-01T00:00:00","slug":"teoria-de-fiabilidad-su-aplicacion-al-control-interno-en-auditoria-un-modelo-matematico","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/ciencias-economicas\/teoria-de-fiabilidad-su-aplicacion-al-control-interno-en-auditoria-un-modelo-matematico\/","title":{"rendered":"Teoria de fiabilidad: su aplicacion al control interno en auditoria. un modelo matematico."},"content":{"rendered":"<h2>Tesis doctoral de <strong>  Andujar Rodriguez Antonio  Serafin <\/strong><\/h2>\n<p>El objeto de esta tesis es la elaboraci\u00f3n de un m\u00e9todo cuantitativo para la evaluaci\u00f3n de la confianza a depositar en el sistema de control interno de la empresa, dentro del proceso de auditoria de cuentas.  se hace uso de la teor\u00eda de fiabilidad en especial de la fiabilidad de sistemas y de grafos dirigidos. Se comparan distintos modelos de sistemas con componentes equifiables y no equifiables. Asimismo, se presentan tipos de sistemas representables como pigrafos para el problema de la accesibilidad s,t-conn.  se resume el modelo presentado en tres pasos: a) representar el sistema o subsistemas de control interno como grafos dirigidos a partir de los flujogramas de los mismos; b) estimar la fiabilidad de cada procesamiento de control interno mediante muestreo, para los procedimientos ejecutivos, y con metodolog\u00eda p.E.R.T., para los procedimientos de control; c) a partir de estas fiabilidades individuales y, haciendo uso de la fiabilidad de sistemas y grafos dirigidos se obtendr\u00e1 la fiabilidad del sistema de control interno.  finalmente se presentan diversos algoritmos y casos pr\u00e1cticos.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>Teoria de fiabilidad: su aplicacion al control interno en auditoria. un modelo matematico.<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 Teoria de fiabilidad: su aplicacion al control interno en auditoria. un modelo matematico. <\/li>\n<li><strong>Autor:<\/strong>\u00a0  Andujar Rodriguez Antonio  Serafin <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Almer\u00eda<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 01\/01\/1998<\/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>Jose Garcia Perez<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: Alfredo Martinez Almecija <\/li>\n<li>Rafael Herrerias Pleguezuelo (vocal)<\/li>\n<li>Juan Gomez Garcia (vocal)<\/li>\n<li>Victoriano Ram\u00edrez Gonz\u00e1lez (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Andujar Rodriguez Antonio Serafin El objeto de esta tesis es la elaboraci\u00f3n de un m\u00e9todo cuantitativo para [&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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