{"id":42464,"date":"1999-01-01T00:00:00","date_gmt":"1999-01-01T00:00:00","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/aplicacion-de-los-sistemas-expertos-en-la-evaluacion-del-control-interno-en-auditoria-de-cuentas\/"},"modified":"1999-01-01T00:00:00","modified_gmt":"1999-01-01T00:00:00","slug":"aplicacion-de-los-sistemas-expertos-en-la-evaluacion-del-control-interno-en-auditoria-de-cuentas","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/ciencias-economicas\/aplicacion-de-los-sistemas-expertos-en-la-evaluacion-del-control-interno-en-auditoria-de-cuentas\/","title":{"rendered":"Aplicacion de los sistemas expertos en la evaluacion del control interno en auditoria de cuentas."},"content":{"rendered":"<h2>Tesis doctoral de <strong> Ricardo Vara Arribas <\/strong><\/h2>\n<p>Se analizan las responsabilidades de los auditores en la detecci\u00f3n de errores y fraudes que hayan podido cometer las empresas auditadas. Se revisa la situaci\u00f3n internacional en este campo, particularmente la evaluaci\u00f3n de los controles internos de las organizaciones como procedimiento de auditor\u00eda que pueda garantizar razonablemente que no se han producido errores o fraudes significativos en las cuentas.  desde este punto de vista, las tecnolog\u00edas de la informaci\u00f3n condicionan totalmente el trabajo que realiza el auditor. Tanto si se considera un reto para la profesi\u00f3n (pues afecta no solo a los errores y fraudes que pueden cometerse sino tambi\u00e9n a los controles capaces de detectarlos) como si los consideramos una oportunidad tenol\u00f3gica capaz de resolver, precisamente, esos problemas.  en particular, se investiga la aplicabilidad de los sistemas expertor en auditor\u00eda en general y en la evaluaci\u00f3n de los controles internos en particular. Tanto en los anexos de la tesis como en disquete adjunto a la misma se exponen tres prototipos originales de sistemas expertos aplicados en este campo, y que han sido desarrollados por el autor con el \u00abshell\u00bb xpertrule.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>Aplicacion de los sistemas expertos en la evaluacion del control interno en auditoria de cuentas.<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 Aplicacion de los sistemas expertos en la evaluacion del control interno en auditoria de cuentas. <\/li>\n<li><strong>Autor:<\/strong>\u00a0 Ricardo Vara Arribas <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 A coru\u00f1a<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 01\/01\/1999<\/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>Felix Ramon Doldan Tie<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: amparo Cuadrado ebrero <\/li>\n<li>Antonio Martinez arias (vocal)<\/li>\n<li> Castellano rios Jos\u00e9 Mar\u00eda (vocal)<\/li>\n<li>Antonio Grandio dopico (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Ricardo Vara Arribas Se analizan las responsabilidades de los auditores en la detecci\u00f3n de errores y fraudes [&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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