Academic literature on the topic 'Auditorías externas'
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Journal articles on the topic "Auditorías externas"
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Pastor Carrasco, Carlos Alberto. "RESPONSABILIDAD DEL CONTADOR PÚBLICO EN LA EVALUACIÓN CONTINUA DE LAS TIC EN EMPRESAS CON CONTABILIDAD ON-LINE." Quipukamayoc 19, no. 36 (2014): 185. http://dx.doi.org/10.15381/quipu.v19i36.6484.
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Los avances tecnológicos (por ejemplo, el comercio electrónico e Internet) han cambiado las prácticas de negocios y el proceso de registro y almacenamiento de las transacciones comerciales. Extensible Business Reporting Language (XBRL) pronto será incorporado en el software de contabilidad y presentación de informes que permitan on-line en tiempo real la preparación, publicación, examen, y la extracción de la información financiera. Por lo tanto, los auditores externos, independientes deberán utilizar la evaluación continua, cuando la mayoría de la información financiera que exista en las organizaciones sea sólo en forma electrónica en los sistemas de contabilidad y en tiempo real. La Evaluación continua y sus implicaciones para los auditores independientes, son incluidas en el presente documento. Asimismo son descritas y analizadas las consideraciones de control interno y procedimientos de auditoría, En el futuro, serán comunes las auditorías sin papeles como ocurre a los clientes de auditoría que cada vez más cambian a sistemas sin papel. El software de auditoría permite a los auditores completar la mayoría de los procedimientos en línea. Para auditar los sistemas en línea, los auditores tendrán que incorporar un software en línea de auditoría como herramienta de auditoría primaria y reunir pruebas por medios electrónicos. Debe evaluarse el impacto de la tecnología en el proceso de auditoría, y se analizan las implicaciones futuras de las tendencias tecnológicas para la profesión auditora. Más específicamente, se ofrece un resumen de cómo la tecnología de la información ha afectado la planificación de auditorías, pruebas y documentación.
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Slosse, Carlos Alberto. "Una mirada sobre el presente y el futuro de la actividad profesional desarrollada por el auditor externo de estados contables." Audit.AR 1, no. 1 (2021): 005. http://dx.doi.org/10.24215/27188647e005.
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El presente ensayo pretende ser una discusión argumentativa sobre distintos aspectos de la cruda, actual realidad con la que se encuentra el contador público cuando se dedica, en nuestro país, a realizar auditorías externas de estados contables.
 También se realiza una mirada hacia el futuro, al abordar cuestiones que podrían mejorarse y que, de concretarse, contribuirán a prestigiar nuestra profesión. Debe tenerse en cuenta que el carácter “público” de nuestro título profesional se refiere a la fe, pública, que terceros depositan en un juego de estados contables, preparados por la administración de una empresa y que están acompañados de un informe o dictamen de un contador público.
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Sierra García, Laura, Emiliano Ruiz Barbadillo, and Manuel Orta Pérez. "Análisis de la Influencia de la Función de Auditoría Interna sobre las Cuotas de Auditoría." Revista de Contabilidad 22, no. 1 (2019): 100–111. http://dx.doi.org/10.6018/rc-sar.22.1.354351.
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The aim of this paper is to analyse the relationship between the internal audit function and auditor's fees using a sample of Spanish listed companies between 2003 and 2011. We use the audit fees model that was proposed by Simunic (1980). Our results indicate that fees are greater in those companies that have an internal audit function. In addition, if there are meetings between the audit committee and the internal audit function, this is statistically significant with audit fees. This paper contributes to literature in several ways. Firstly, there are no previous papers in Spain, unlike other contexts, on the relationship between internal audit and auditor fees. Secondly, the empirical results detected in previous studies are conflicting; therefore, there is a need to complement them. Finally, the findings have practical implications for companies, external auditors and regulatory agencies themselves. El objetivo de este trabajo es analizar la relación existente entre la función de auditoría interna y los honorarios del auditor sobre una muestra de empresas que cotizan en el mercado continuo español entre 2003 y 2011. Utilizando el modelo de honorarios de auditoría propuesto por Simunic (1980), los resultados indican que los honorarios de auditoría son mayores en aquellas compañías que cuentan con la existencia de un departamento de auditoría interna. Asimismo, la existencia de reuniones entre el comité de auditoría y la función de auditoría interna es estadísticamente significativa con los honorarios. Este estudio contribuye a la literatura de diversas formas. En primer lugar, no existen trabajos anteriores en España, a diferencia de otros contextos, sobre la relación entre auditoría interna y honorarios. En segundo lugar, los resultados empíricos detectados en estudios previos resultan contradictorios por lo tanto lleva a la necesidad de complementarlos. Finalmente, los resultados tiene implicaciones prácticas para la empresa, los auditores externos y los propios organismos reguladores.
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Setiawan, Santy, Yenni Carolina, and Aura Kristiani. "THE EFFECT OF AUDITOR’S COMPETENCE AND INDEPENDENCE ON INFORMATION SYSTEM AUDIT QUALITY." Asia Pacific Fraud Journal 5, no. 2 (2020): 183. http://dx.doi.org/10.21532/apfjournal.v5i2.155.
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Users of financial statements always rely on the results of audits conducted by competent andindependent auditors because the audits are carried out through quality processes and efforts. Competent and independent auditors are needed to obtain quality audit results. Because most modern information systems use information technology, the information technology audits become an important component in all external and internal audits. This study aims to examine the effect of auditor’s competence and auditor’s independence on the information systems audit quality. The research sample used in this study is external auditors working in public accounting firms in West Java. The statistical test instrument used is a multiple regression test. The results show that the auditor's competence has an effect on information systems audit quality, while the auditor’s independence has no effect on information systems audit quality.
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Nunes, Victor, Fábio Henrique Ferreira de Albuquerque, and Gabriel Correia Alves. "The relevance of the European Audit Reform from the perspective of auditors." Suma de Negocios 12, no. 26 (2021): 52–63. http://dx.doi.org/10.14349/sumneg/2021.v12.n26.a6.
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Este artículo tiene como objetivo extraer conclusiones sobre el impacto de la reforma europea de auditoría (REA) sobre el papel y la independencia de los auditores externos desde la perspectiva de estos profesionales en Portugal. Las medidas implementadas por REA fueron seleccionadas para su análisis con el fin de aclarar y definir mejor el papel del auditor, reforzar la independencia profesional y el escepticismo del auditor y aumentar la supervisión de los auditores. Los datos fueron recolectados a partir de un cuestionario enviado a los auditores (ROC), resultando en una muestra de 89 profesionales. Los hallazgos apuntan a niveles en general superiores al desacuerdo para las diferentes medidas implementadas por la REA, que se amplían en cuanto a las respuestas de los auditores que consideraban fundamental la introducción de la REA. Además, los hallazgos muestran que el papel que desempeña la ROC en la sociedad se destaca, según ellos, como el tema más relevante relacionado con las REA.
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Souza, Jeruza Aparecida de, Fabiana de Andrade Oliveira2, and Ana Carolina Vasconcelos Colares. "A auditoria operacional e contábil no controle e transparência da administração pública na percepção de auditores e gestores públicos." Revista Controle - Doutrina e Artigos 11, no. 2 (2013): 122–47. http://dx.doi.org/10.32586/rcda.v11i2.302.
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Este trabalho buscou, através de entrevistas com auditores externos do Tribunal de Contas do Estado de Minas Gerais e com gestores públicos municipais da Prefeitura Municipal de Itabira, dados sobre o papel da auditoria como instrumento de controle e transparência da administração pública. A metodologia utilizada teve por base uma abordagem qualitativa, sendo a pesquisa, quanto aos fins, classificada como descritiva, e quantos aos meios, como pesquisa de campo. Para realização da entrevista foi extraída uma amostra representativa composta por dois auditores externos do TCEMG e quatro gestores públicos da prefeitura objeto desta pesquisa. Com base nas informações apuradas pode-se concluir que existem funcionários responsáveis pelo controle interno, relacionado aos aspectos contábeis, orçamentários e operacionais, vinculados ao órgão de Auditoria Interna, que faz auditagem dos procedimentos realizados, trabalhando em conjunto com os gestores de cada secretaria, analisando ainda, as ações de órgãos da administração indireta. Com relação aos procedimentos adotados pelos auditores externos do TCEMG é possível afirmar que são realizadas duas inspeções ordinárias por ano, ocorrendo também inspeções extraordinárias em situações especiais, como, por exemplo, alguma denúncia. Pode-se concluir, segundo as percepções dos entrevistados, que os procedimentos de auditagem dão ênfase especial às auditorias contábil e operacional, buscando verificar a legalidade, legitimidade, economicidade e razoabilidade dos atos de que resultem receita e despesa. Assim, na opinião dos auditores e dos gestores, a auditoria contribui para assegurar à sociedade que os recursos e bens públicos estão sendo geridos de acordo com a legislação e os padrões de lisura e probidade.
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Parrado Rincon, Whiter Smith, Edisson Leonardo Gutiérrez Ladino, and Juan Carlos Rodríguez Ruiz. "Norma internacional de auditoría (NIA) 220: control de calidad para auditorías de información financiera histórica y el desempeño del auditor externo." Revista GEON (Gestión, Organizaciones y Negocios) 5, no. 1 (2018): 31–41. http://dx.doi.org/10.22579/23463910.11.
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En este artículo se aborda la Norma Internacional de Auditoría (NIA) 220 que hace relación al Control de Calidad de la Auditoría de Estados Financieros, mediante la cual se establecen las responsabilidades específicas del personal de la firma, respecto de procedimientos de control de calidad para auditorías de información financiera histórica. Su objetivo fue identificar el conocimiento que tienen los Contadores Públicos de la ciudad de Villavicencio, de la Norma Internacional de Auditoría (NIA) 220 que hace relación al Control de Calidad de la Auditoría de Estados Financieros. El método utilizado fue el cuantitativo, mediante el cual se analizó la información obtenida de Contadores Públicos de la Universidad Cooperativa de Colombia, Sede Villavicencio, obteniendo como resultados que existe desconocimiento por parte de los Contadores Públicos que ejercen como Auditores Externos especialmente en las responsabilidades que tiene el Socio de Trabajo dentro de su equipo, por lo que se concluye que este desconocimiento de la norma le impide asumir la responsabilidad de la calidad global de los trabajos que realiza su empresa.
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Rivera León, Félix A. "CÓMO VEN SU FUNCIÓN LOS AUDITORES DE PROCESO AUTOMÁTICO DE DATOS (PAD)." Gestión en el Tercer Milenio 10, no. 20 (2007): 29–34. http://dx.doi.org/10.15381/gtm.v10i20.9060.
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La manera en que los auditores de Proceso Automático de Datos (PAD) ven su función es muy importante para el éxito de cualquier auditoría, ya sea interna, externa o de terceros. Desafortunadamente el administrador de Proceso de Datos (PD) a menudo considera al auditor como “el hombre que dispara a los heridos después de la batalla”, mientras que el auditor de PAD percibe su función como de mantenimiento preventivo en el análisis y evaluación de la confiabilidad e integridad de los sistemas de procesamiento de datos. Este artículo discute la manera en que el auditor de PAD y la administración de PD ven la función de auditoria y sugiere cómo pueden trabajar juntos para mejorar esa función.
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Helmayunita, Nayang, and Dovi Septiari. "PERSEPSI AUDITOR PEMERINTAH TERHADAP EFEKTIVITAS RED FLAGS DALAM MENDETEKSI PENIPUAN." JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS 7, no. 1 (2019): 9–18. http://dx.doi.org/10.30871/jaemb.v7i1.1371.
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This study aims to examine differences in perceptions between government external auditors and government internal auditors about the effectiveness of red flags in detecting fraud on procurement of government goods and services and get the most effective red flags by external and internal government auditors in detecting fraud on procurement of goods and services government. The research design is quantitative research with a sampling technique using a purposive sampling method. Respondents in this study are BPK auditors as external auditors and BPKP auditors as internal auditors. Data collection techniques by distributing questionnaires. The results of this study indicate that there are different perceptions between internal and external auditors on the effectiveness of red flags in the procurement of goods and services. This study does not provide evidence that the auditor's experience has a significant effect on the auditor's perception of the effectiveness of red flags.
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Mansur, Hasan, and Anita Tangl. "The Perceptions of Credit Officers towards External Auditors: A Case Study from Jordan." Accounting and Finance Research 7, no. 1 (2018): 237. http://dx.doi.org/10.5430/afr.v7n1p237.
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This study aimed at detecting the existence of credit officer’s perceptions in Jordanian commercial banks towards external auditors. This research is an analytical research based on analysis of previous studies and conducting semi structured interviews. This paper focused on credit officers’ perceptions who work at commercial banks towards the external auditors. It was concluded that there are high perceptions from credit officers towards external auditors, regarding the following aspects, auditor's independence and neutrality towards the entity subject to auditing; auditor's responsibility to evaluate the entity's viability; and the effect of auditing fees and remuneration on auditing quality.
Dissertations / Theses on the topic "Auditorías externas"
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Quevedo, Leiva Katherine Alejandra. "Implementación de auditorías externas a laboratorios cosméticos basadas en norma ISO 22716 y guía de buenas prácticas de manufactura para la industria cosmética." Tesis, Universidad de Chile, 2015. http://repositorio.uchile.cl/handle/2250/139509.
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Unidad de práctica para optar al título de Químico Farmacéutico<br>Autor no autoriza el acceso a texto completo de su documento<br>La Unidad de Práctica Prolongada se realizó en Laboratorio Dermik, el cual no posee planta de fabricación ni envasado, por lo que trabaja con laboratorios cosméticos maquiladores, los cuales fueron auditados conforme a la norma ISO 22716 y la Guía Técnica de Buenas Prácticas de Manufactura para la Industria de Productos Cosméticos publicada por el Instituto de Salud Pública de Chile.
Durante los primeros meses de la Unidad de Práctica Prolongada, se revisó en detalle la reglamentación vigente respecto de la industria cosmética, incluso se concretó una entrevista con la Jefa del departamento de Subinspecciones del Instituto de Salud Pública, la Doctora Química Farmacéutica Jeannette Wuth, quien aclaró que el único documento oficial para auditar laboratorios cosméticos es el Decreto Supremo 239 del año 2002 y que tanto la Guía de Buenas Prácticas de Manufactura y la Norma ISO 22716 son herramientas para cumplir y mejorar la calidad de los productos, pero su carácter en territorio nacional es voluntario, no así en la Comunidad Europea.
Posteriormente se elaboró un check list o lista de verificación según referencias ya mencionadas, que luego de la aprobación de dirección técnica, fueron utilizados en las auditorías externas realizadas a tres laboratorios que maquilan productos a Dermik.
Paralelamente se trabajó en la revisión del dossier de fórmulas, concretándose la actualización del 48% de éstas. Además se realizó un conjunto de actividades que permitieron interiorizarse en las labores del profesional Químico Farmacéutico en la Industria Cosmética, como la validación de materias primas, control de calidad de graneles y producto terminado, supervisión en procesos de fabricación y envasado, realización de un registro cosmético, entre otras.
En los últimos meses de la Unidad de Práctica Prolongada, se revisaron los procedimientos operativos estándar (POEs) de Laboratorio Dermik y se estandarizó su formato mediante la creación del Procedimiento Cero, escribiéndose siete procedimientos y dos instructivos
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Kühn, Barrientos Matías Reinaldo. "Sarbanes Oxley Act, regulación de los mercados y sus efectos en Chile." Tesis, Universidad de Chile, 2009. http://www.repositorio.uchile.cl/handle/2250/111048.
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Memoria (licenciado en ciencias jurídicas y sociales)<br>No autorizada por el autor para ser publicada a texto completo<br>El objetivo del trabajo consiste en poder demostrar que tanto la norma legal como las reglas que se auto imponen las sociedades anónimas abiertas, que emiten valores de oferta pública, deben de aplicarse en su justa medida, siendo imprescindibles ambas. El contenido de la obra, se inicia en el primer capítulo con la revisión del caso Enron, y las repercusiones más relevantes que produjo en la regulación de los mercados de valores del mundo. En el segundo capítulo se revisará la Ley Estadounidense Sarbanes-Oxley, la historia de la regulación, sus formalidades y principales normas. En el capítulo tercero se estudiará la aplicación e influencia de Sarbanes-Oxley en la legislación internacional, en el cual me referiré a aquellas empresas nacionales que se encuentran obligadas a cumplir con la ley, como el influjo de la norma en las diferentes legislaciones, en particular del caso español y del caso nacional. En el cuarto capítulo, y en base a doctrina e informes estudiados sobre la materia, realizaré un análisis crítico de la ley, sobre los efectos positivos y negativos que ha tenido en el derecho y la economía, tomando en consideración las posiciones doctrinales existentes. Finalizo el trabajo con la demostración de la hipótesis planteada en las conclusiones.
El método utilizado ha sido el descriptivo, en que busco revisar las principales modalidades de formación, cambio y estructuración en materias de regulación de mercados de valores. A su vez las relaciones que existen entre una ley anglosajona que influye las normas nacionales sobre la materia señalada
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Schmidt, Célia Regina 1969. "Análise da percepção dos auditores sobre a auditoria interna na gestão do Sistema Único de Saúde de Mato Grosso : Analysis of the perception of the auditors on the internal audit the management of the Unified Health System of Mato Grosso." [s.n.], 2014. http://repositorio.unicamp.br/jspui/handle/REPOSIP/289861.
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Orientador: Marcelo de Castro Meneghim<br>Dissertação (mestrado profissional) - Universidade Estadual de Campinas, Faculdade de Odontologia de Piracicaba<br>Made available in DSpace on 2018-08-24T18:44:30Z (GMT). No. of bitstreams: 1
Schmidt_CeliaRegina_M.pdf: 1028221 bytes, checksum: 75986a4864ed3f712438fccf02ab4a60 (MD5)
Previous issue date: 2014<br>Resumo: Os órgãos de controle interno e externo da Administração Pública estão voltados para todas as áreas de governo, porém o Sistema Único de Saúde ¿ SUS possui um sistema de controle próprio, sob sua competência e com características específicas, destinado ao acompanhamento técnico e financeiro das ações e serviços de saúde, que é o Sistema Nacional de Auditoria ¿ SNA. Entendendo a Auditoria Interna como atividade integrante do governo, com propósito construtivo e educacional, pressupõe-se que os auditores entendam a auditoria em saúde como um importante instrumento para gestão e determinante para a consolidação da Política Pública de Saúde. O objetivo deste estudo foi analisar a percepção dos auditores que realizam os controles internos e externos em relação à auditoria interna, na gestão da saúde pública, na atenção primária, no Estado de Mato Grosso. O presente estudo foi aprovado pelo CEP/FOP/UNICAMP. Nesta pesquisa foi incluída toda população de auditores do SUS do Estado de Mato Grosso e excluído o controle social, os controles de vertentes políticas e os controles específicos da gestão pública. O estudo foi qualitativo, com entrevistas, realizando-se a técnica do discurso do sujeito coletivo ¿ DSC, que resgata o sentido das opiniões coletivas, e realizada a análise descritiva dos discursos. Constatou-se que a auditoria interna existente é vista como facilitador do controle externo e interno por conhecer a complexidade das normas do SUS, acompanhar as rotinas de trabalho, detectar erros e fraudes no sistema e atuar como braço auxiliar do gestor. Há ações positivas nos controles com uso de indicadores e foco na efetividade e no funcionamento global do SUS. No entanto, a estrutura de auditoria ausente ou incompleta e problemas dos recursos humanos no setor estão entre os diversos desafios em auditar o SUS no Mato Grosso. Conclui-se que os auditores dos controles internos e externos percebem que a auditoria interna no SUS, presente em cada esfera de governo, é um relevante instrumento de apoio à gestão pública<br>Abstract: The organs of internal and external control of the public administration are focused on all areas of government, but the Unified Health System - SUS relies on the National Audit System - SNA, which has "self-jurisdiction," or legal authority, to determine and monitor the technical and financial aspects related to public health. Since this internal audit is an integrating strategy of the government, with constructive and educational purposes, one assumption might be that auditors understand the audit of health as an important tool for management and determining factor to the consolidation of the public health policies. The aim of this study was to assess the perceptions of auditors that monitoring internal and external controls of government in relation to the internal audit in the management of the Unified Health System in primary care, throughout the state of Mato Grosso. This study was approved by the ethics committee for human research (Piracicaba Dental School - UNICAMP). This research involved all the SUS auditors of Mato Grosso and excluded social control, politics controls and controls specific aspects of public management. The study was qualitative, with interviews, performing the technique of collective subject discourse - DSC, that rescues the sense of collective opinions, and performed a descriptive analysis of speeches. The discourse analysis revealed that the internal audit facilitates the external and internal control of activities in the SUS given his knowledge of the complexity of the rules of system, tracking the work routines, detect errors and fraud in the system and acts as an auxiliary arm of the manager. There are positive controls actions in using indicators e with a focus on effectiveness and overall functioning of the SUS. However, the missing structure or incomplete auditing structure and human resource problems in this sector are among the challenges towards auditing the SUS in Mato Grosso. In conclusion, the auditors of internal and external controls view the internal auditing in the SUS, present in every sphere of government, as a valuable aiding tool towards public health management.<br>Mestrado<br>Odontologia em Saude Coletiva<br>Mestra em Odontologia em Saúde Coletiva
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Dias, Carlos Justino Bonny. "Contextualização de um novo enfoque da auditoria pública externa municipal: as auditorias de desempenho." Master's thesis, Universidade de Aveiro, 2004. http://hdl.handle.net/10773/18822.
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Mestrado em Gestão Pública<br>Os municípios portugueses tendem a assumir um importante papel no seio do
sector público, detendo mais atribuições e tendo responsabilidades acrescidas
na gestão de recursos públicos, no decurso de um processo de redistribuição
de funções pelo Estado, a que se associa uma reforma da gestão pública em
geral. Nesta evolução, o controlo externo detém um papel de relevo, visando o
presente trabalho contextualizar a auditoria pública aos municípios no
movimento de mudança de uma “Administração de procedimentos” para uma
“Administração de resultados”, decorrente de acentuadas pressões para que
os gestores públicos passem a prestar contas dos recursos que gerem.
Assim, após o enquadramento teórico-conceptual da problemática do
controlo da administração pública, com destaque para a emergência de
uma nova modalidade da auditoria pública, designada por auditoria de
desempenho, é feita uma incursão à situação vigente, tanto a nível
internacional como nacional, ponderando-se virtualidades e dificuldades
inerentes à adopção desta nova modalidade de controlo público, em
especial à escala local.<br>Municipalities tend to assume an important role in the midst of the
Portuguese public sector. They now possess more attributions and have
increasing responsibilities in the management of public resources, following a
process of redistribution of state functions, within a larger public sector reform
programme. In this evolution, external control has a relevant role. This work
aims to contextualise the public audit to municipalities in a change movement
from an «administration of procedures» to an «administration of results»,
resulting from increased pressures for public managers accountability.
Following a theoretical and conceptual framework of the issue of public
administration control, emphasising the emergence of a new type of public
audit, called performance audit, the state of the art at international and
national levels is described. The strengths and difficulties inherent to this
new type of public control are discussed, especially at the local government
level, with an extensive analysis of the Portuguese municipalities case.
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Teixeira, Vânia Marlene Pereira. "Impacto da auditoria interna na externa: ótica do auditor externo." Master's thesis, Universidade de Aveiro, 2012. http://hdl.handle.net/10773/11025.
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Mestrado em Contabilidade - Fiscalidade<br>O desempenho do compromisso de auditoria é executado num ambiente em
constante mutação sendo, o posicionamento da auditoria interna nas
empresas cada vez mais importante. Atendendo a que parte do trabalho do
auditor interno é de proeminente interesse para a auditoria externa, importa
analisar o possível impacto que poderá ter no trabalho do auditor externo.
Deste modo, salientamos que o auditor externo deverá intervir nas áreas que
podem ser alvo de melhorias e de uma coordenação mais eficaz com o auditor
interno, contribuindo assim para a qualidade da informação.
Neste sentido, será de todo o interesse que o auditor interno colabore com o
auditor externo (e vice versa) com o objetivo de assegurar uma adequada
cobertura de auditoria e de minimizar a duplicação de esforços.
Assim, procurámos dar a conhecer a visão dos auditores externos portugueses
sobre o que perspetivam quanto ao efeito da auditoria interna na auditoria
externa sendo que, para tal, procedemos à realização de um estudo empírico
através do método por questionário. Através da análise dos dados obtidos
verificámos que os auditores externos têm em conta o trabalho desenvolvido
pelos auditores internos existindo, desta forma, uma coordenação positiva
entre eles. Isto porque o auditor externo valoriza tanto a experiência
profissional como a independência do auditor interno, considera importante a
existência de uma coordenação antecipada da oportunidade e extensão do
trabalho, aprecia o trabalho executado por auditores internos com a adequada
competência técnica e por fim, atenta que o CI vem dar maior fiabilidade à
informação e credibilidade à entidade.<br>The performance of the audit commitment is carry through a continually
changing environment, where the positioning of the companies' internal audit is
increasingly important. Considering that part of the internal auditor job is of
outstanding interest to the external audit, the possible impact it may have for
the external auditor job is analyzed. Thus we emphasize that external auditor
should intervene in areas that could be targeted of improvements and a more
effective coordination with internal auditor, thereby contributing to the quality of
the information.
In this respect, it is of interest that the internal auditor collaborates with the
external auditor (and vice-versa) with the purpose to assure an adequate audit
coverage and minimize duplication of efforts.
In this context, we tried to make known the vision of the Portuguese external
auditors about what their perspective concerning to the effect of the internal
audit in the external audit, therefore, for such purpose we carried out an
empirical study using the questionnaire method. Through the analysis of the
obtained data we observed that external auditors take into account the work
developed by the internal auditors, thus there is a positive coordination
between them. This because the external auditor enhances both the
professional experience and the independence of the internal auditor,
considers important the existence of an coordination in advance of the
opportunity and work extension, appreciates the work performed by the internal
auditors with the adequate technical skills and finally, considers that the internal
control gives more reliability to the information and credibility to the entity.
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Silva, Elton Roberto da. "The challenges faced by the external audit industry in Brazil: an exploratory study." reponame:Repositório Institucional do FGV, 2015. http://hdl.handle.net/10438/14957.
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Previous issue date: 2015-10-28<br>The auditing role in the contemporaneous business environment, and increasing interest in and demand for governance and transparency, has become an element even more important to the society, as a whole, in order to build solid basis to the development of businesses and generation of wealth through technical knowledge, independence, transparency, credibility, and ethics. Nevertheless, the external financial audit industry in the world and also particularly in Brazil has faced several challenges which threaten its success and evolution. In this sense, since the external audit industry in Brazil has been immersed in a deep crisis with features that are explored through this study, allow me to create an analogy over this study saying that the external financial audit industry is like a sick person with a chronic disease, but the disease has not yet been diagnosed and the person has been dealing with the isolated symptoms. This person, the external audit industry, has struggled with this disease for many years and it is getting worse. It is fundamental to highlight that the challenges faced by the external audit industry in Brazil, ultimately, have not harmed the industry only, but they also materialize themselves as chronic issues for the corporate governance and the capital markets since they harm every interested party. In my point of view, the hardest affected are the investors or shareholders whose interest the independent auditor’s work seeks to preserve. Therefore, the purpose of this study is to have a picture of the challenges faced by the external audit industry in Brazil and understand those challenges as a requirement to analyze the potential alternatives to solve them or, analogically, to diagnose this disease. The research purpose is to map and identify the challenges faced by the external audit industry in Brazil based on the understanding of professionals seasoned in the area. Those challenges are mapped and understood through a methodological approach, a questionnaire answered by auditors with experience in the Brazilian auditing market. The challenges were preliminarily listed based on over 16 years of experience of the author in the area of auditing and financial and accounting services, discussions and interviews about the topic with seasoned professionals, and analyses of pieces of news, publications and academic studies. The questionnaire was used in order to validate the challenges, observations, perspectives, and perceptions gathered through those resources. Despite of the fact that the study is highly relevant, it was not found, through my research, other analyses on this topic with a similar approach which is intended by this study. It looks like the external audit industry in Brazil has walked through these new age dealing with problems on a daily basis and the real challenges of the industry may be concealed by the economic conditions in Brazil and other explanations. As in any problematic scenario, in which a critical analysis is needed, having an accurate picture and understanding of the challenges is a crucial step to start exploring alternatives to address them.
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Vodičková, Monika. "Postupy externího auditora při ověřování účetní závěrky v praxi." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-4840.
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This diploma paper is amed on the area of external audit and it's purpose is to present audit profession from theoretical and practical side. The paper is divided into three parts, where the first two parts introduce theoretical background, historical development of audit profession, relation of external and internal audit and the most important legal rules and regulations, which concern the area of audit. Besides this basic information is also mentioned the new bill about auditors, which has to implement European Commission Directive, considerating compulsory audit of final account, into Czech system of law. The third part is practical, and shows how audit works on particular contract.
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Gonzales, Medina Rosa Daysi. "La confianza depositada en la opinión del auditor por parte de los usuarios internos y externos de los estados financieros en base a condiciones determinantes para su confiabilidad." Bachelor's thesis, Pontificia Universidad Católica del Perú, 2017. http://tesis.pucp.edu.pe/repositorio/handle/123456789/9827.
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La problemática de la investigación radica en que, algunos de los usuarios de los Estados Financieros, no están completamente conscientes de que el informe de auditoría está respaldado por distintas variables, que lo convierten en una herramienta poderosa e incluso decisiva para las necesidades de dichos usuarios. Como parte del objetivo principal se determinó que la confianza depositada sobre la opinión del auditor se origina gracias a factores que le brindan a esta, cimientos sólidos que le dan fiabilidad. Dentro de los objetivos específicos se desarrolló un concepto de juicio profesional, se comparó el actual informe de auditoría con el nuevo Informe según las NIAs y se determinó los factores que incrementan la confianza sobre la opinión del auditor. Para ello, se empleó literatura competente y entrevistas a socios de las cuatro principales firmas, las cuales soportan las ideas y afirmaciones que se realiza en el presente trabajo. Es así que se concluye, que La problemática radica en que, algunos de los usuarios de los Estados Financieros, no están completamente conscientes de que el informe de auditoría está respaldado por distintas variables, que lo convierten en una herramienta poderosa e incluso decisiva para las necesidades de dichos usuarios<br>Tesis
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Morrone, Ericka Pardini. "Contribuições da auditoria ambiental para a comunicação do desempenho de empresas com certificação FSC : análise das não conformidades evidenciadas no resumo público de auditoria." Universidade de São Paulo, 2016. http://www.teses.usp.br/teses/disponiveis/100/100136/tde-20042016-184147/.
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O trabalho teve como objetivo analisar como as empresas comunicam ao público externo, por meio do resumo público de auditoria, suas dificuldades (representadas pelas não conformidades) para atender aos requisitos socioambientais da certificação FSC. Foi considerada a influência da configuração da auditoria na comunicação às partes externas. Foram coletados dados secundários de 95 resumos públicos das auditorias executadas entre 2010 e 2015, analisados pela técnica da análise de conteúdo com o intuito de identificar as principais áreas temáticas as quais as não conformidades evidenciadas se referiam, sendo mapeado um total de onze áreas temáticas. Com base em análise estatística descritiva (testes de Kruskal Wallis e Chi quadrado) buscou-se identificar as relações entre as características das auditorias definidas (Tamanho da equipe auditora, Diversidade na formação da equipe, Tempo de auditoria, Empresa certificadora e Evento de auditoria) e as áreas temáticas identificadas. Atendimento à legislação do trabalho; Plano de manejo; Qualidade do monitoramento do sistema; e Comunicação e relacionamento com o público foram as áreas temáticas com maior quantidade de não conformidades. Identificou-se que, com exceção de casos específicos, não há relações significativas entre as características das auditorias e a comunicação de não conformidades. No entanto, isso não quer dizer que a maneira como a auditoria ocorre não influencie a qualidade dos resultados obtidos, pois há outros fatores, como a qualidade e veracidade das não conformidades apontadas, a ser considerados. Os relatórios públicos de auditoria representam um avanço na comunicação dos resultados socioambientais obtidos, que convergem com a necessidade de transparência da certificação. Entretanto, há de se evoluir na busca da divulgação de resultados de maneira mais clara e organizada e na relação com comunidades do entorno dos empreendimentos florestais<br>The study aimed to analyze how companies communicate to the public through the public summary of audit their difficulties (represented by the non-conformities) to meet the environmental requirements of FSC certification. The influence of the configuration of the audit was considered on the results obtained in the process, results these communicated to external parties. We collected secondary data from 95 public summaries carried out between 2010 and 2015, analyzed by the content analysis technique in order to identify the main thematic areas which non-conformities referred, and mapped a total of eleven thematic areas. Based on descriptive statistical analysis (Kruskal Wallis test and Chi square) sought to identify the relationship between the characteristics of the audits defined (Size of the audit team, Diversity in the training of staff, Audit time, Certifying company and Audit event) and thematic areas identified. The Compliance with labor legislation; Management plan; Quality of system monitoring; Communication and relationship with the public were the thematic areas with the highest number of non-conformities. It was found that, except for specific cases, there is no significant relationship between the characteristics of the audits and the disclosure of non-conformities. However, this does not mean that the way the audit happen not influence the quality of the results, as there are other factors such as the quality and truthfulness of non-compliances identified to be considered. Public reports represent a breakthrough in communication of socioenvironmental results obtained, converging with the need for transparency in the certification. However, is necessary to evolve in pursuit of disseminating results in a more clear and organized way and at the relation with the communities that surrounding enterprise
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Sanches, Marcos Venicio. "Sistemas de controles internos e de fiscalização em demonstrações contábeis: uma análise crítica de normas específicas." Universidade de São Paulo, 2007. http://www.teses.usp.br/teses/disponiveis/12/12136/tde-11052007-142138/.
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Importantes mudanças foram implementadas por órgãos normatizadores do mercado de capitais, no Brasil e nos Estados Unidos, relativas às atividades de controle e fiscalização na elaboração e divulgação de demonstrações contábeis. A percepção da necessidade dessas mudanças decorreu, em grande parte, das fraudes corporativas que se utilizaram de instrumentos contábeis, revelados a partir da segunda metade da década de 1990 nos dois países. Nos Estados Unidos, mais precisamente, nos anos de 2001 e 2002. Este trabalho foi desenvolvido com o objetivo de analisar, comparativamente, as principais normas publicadas no Brasil e nos Estados Unidos entre 1998 e 2004, que buscaram o aprimoramento da governança corporativa através da estruturação de controles internos e de fiscalização sobre a elaboração e divulgação de demonstrações contábeis em setores empresariais regulamentados. As normas estudadas foram: a Lei Sarbanes-Oxley, sancionada nos Estados Unidos em 2002, as Resoluções 2554 e 3198 do Conselho Monetário Nacional - CMN, editadas em 1998 e 2004, respectivamente, a Resolução 118 de 2004 do Conselho Nacional de Seguros Privados - CNSP e as Circulares 249 e 280 de 2004 da Superintendência de Seguros Privados - SUSEP. Para a realização da análise comparativa foram coletadas opiniões, através da aplicação de questionário junto a participantes especialistas ativos das indústrias bancária, de seguros e das companhias abertas brasileiras, sobre a eficácia e suficiência das normas estudadas e foram levantados artigos acadêmicos, teses, dissertações e outros trabalhos que já tenham se proposto a analisar as referidas normas. As principais conclusões obtidas revelam que as normas estudadas são em geral eficazes e eficientes e abordaram aspectos importantes para a redução dos riscos de elaboração e divulgação de relatórios financeiros inadequados; que as medidas determinadas na Seção 404 da Lei Sarbanes-Oxley revelam pouca eficácia para a redução daqueles riscos e a custos muito elevados, principalmente para pequenas empresas; que, no Brasil, é necessário que os órgãos normatizadores das indústrias bancária, de seguros e das companhias abertas, bem como da profissão de contabilidade e auditoria desempenhem suas atividades de fiscalização e monitoramento de forma mais ampla e ativa.<br>Stock market regulatory agencies in Brazil and the United States have effected major changes in the control and inspection of the preparation and disclosure of financial statements. The need for these changes was made mostly evident when corporate frauds perpetrated using accounting tools started to be disclosed in the second half of the 1990s in both countries. In the United States more precisely in 2001 and 2002. The purpose of this thesis was to compare the main regulations enacted in Brazil and the United States between 1998 and 2004, which sought to improve corporate governance by structuring internal and inspection controls over the preparation and disclosure of financial statements in regulated industries. The following regulations were studied: Sarbanes-Oxley Act approved in the United States in 2002, Resolutions No. 2554 and 3198 passed by the National Monetary Council (CMN) in 1998 and 2004, respectively, Resolution No. 118 of 2004 of the National Council of Private Insurance (CNSP) and Circular Letters No. 249 and 280 issued by the Superintendence of Private Insurance (SUSEP) in 2004. For a comparative analysis, opinions were collected by sending out questionnaires to experts from the banking and insurance industries and Brazilian public companies on the effectiveness and sufficiency of the regulation studied. Also, academic papers, dissertations, theses and other works that analyzed those regulations were surveyed. The main conclusions show that the studied regulations are in general effective and efficient and address major issues involved in reducing the risks of preparing and disclosing inadequate financial statements; that the provisions set forth in Section 404 of the Sarbanes- Oxley Act have little effectiveness in reducing those risks and the costs are very high, specially for small companies; that in Brazil regulatory agencies of the banking and insurance industries and public companies, as well accountants? and auditors? professional bodies, must perform their inspection and monitoring activities more actively and widely.
Books on the topic "Auditorías externas"
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Board, Auditing Practices. Communication between external auditors and audit committees. Auditing Practices Board, 1998.
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Accountants, International Federation of, ed. The relationship between banking supervisors and banks' external auditors. International Federation of Accountants, 2001.
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Shahin, Ibrahim O. The appearance of external auditors' independence: A comparative behavioural study. [s.n.], 1988.
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Jon, Simon, and Hatherly David J, eds. Principles of external auditing. J. Wiley, 1996.
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Jon, Simon, and Hatherly David J, eds. Principles of external auditing. 2nd ed. J. Wiley, 2003.
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Felix, William L. Coordinating total audit coverage: The relationship between internal and external auditors. Institute of Internal Auditors Research Foundation, 1998.
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Suyc, Viktor, and Mariya Vahrushina. International Financial Reporting and Auditing Standards. INFRA-M Academic Publishing LLC., 2021. http://dx.doi.org/10.12737/1096411.
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The textbook is the basis for a number of courses taught at the Faculty of Economics of the Lomonosov Moscow State University and at the Financial University under the Government of the Russian Federation. The textbook reflects the main requirements of international standards for both financial reporting and auditing. 
 Meets the requirements of the federal state educational standards of higher education of the latest generation.
 It is intended for undergraduates and postgraduates studying the disciplines "International Audit", "Practice of external and internal audit", "International Financial Reporting Standards", "International Financial Reporting Standards: advanced course", "Consolidated reporting: practice of application", "Corporate reporting: Practice of application". It can be used when teaching the course "Audit" in the bachelor's degree, as well as by students of the postgraduate education system who apply for the auditor's qualification certificate and the accountant's qualification certificate, since it meets all the relevant requirements. It will be useful for practical workers — auditors, accountants, financial managers, business leaders, financial consultants and experts.
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Gaston, S. J. Audit of small computer systems including LANs: A guide for external and internal auditors. Canadian Institute of Chartered Accountants, 1993.
Find full textBook chapters on the topic "Auditorías externas"
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Chapple, Larelle Ellie, and Grace Y. Mui. "Social Audit Failure: Legal Liability of External Auditors." In Social Audit Regulation. Springer International Publishing, 2015. http://dx.doi.org/10.1007/978-3-319-15838-9_14.
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Neuhauser, Lenz. "Financial Reporting Systems of Multinational Corporations - An External Auditor's Viewpoint." In Managerial Accounting and Analysis in Multinational Enterprises, edited by H. P. Holzer and Hanns M. Schoenfeld. De Gruyter, 1986. http://dx.doi.org/10.1515/9783110849769-012.
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Chorafas, Dimitris N. "The Contribution of External Auditors to the Internal Control System." In Implementing and Auditing the Internal Control System. Palgrave Macmillan UK, 2001. http://dx.doi.org/10.1057/9780230597860_13.
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"Role of External Auditors." In Financial Statement Fraud. John Wiley & Sons, Inc., 2015. http://dx.doi.org/10.1002/9781119198307.ch11.
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Robalo, Rui, and Sérgio Antunes da Silva. "External vs. Internal Auditors in Prevention and Detection of Fraud." In Organizational Auditing and Assurance in the Digital Age. IGI Global, 2019. http://dx.doi.org/10.4018/978-1-5225-7356-2.ch016.
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This chapter aims to analyze, from the perspective of tax inspectors, what appreciation these tax auditors have to the collaboration between external and internal auditors for the prevention and detection of fraud in organizations. The investigation, based on the opinion of 142 Portuguese tax inspectors, reveals that tax inspectors attach a greater importance to the absence of barriers of communication between external and internal auditors, to the indications of the external to the internal auditors, on situations enhancing risk, and to the fact that, in dubious situations, the internal auditors must listen the opinion of the external auditors. In turn, tax inspectors value less the consideration of the external auditors in the work developed by the internal auditors, the frequency of meetings between the external and internal auditors, and the confidence of the external auditors in the technical work quality of the internal auditors. Despite the consistency of these results, the present study has allowed us to detect some differences between the tax inspectors surveyed.
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Silva, Ana, Helena Inácio, and Elisabete Vieira. "The Influence of Internal Audit on External Audit." In Organizational Auditing and Assurance in the Digital Age. IGI Global, 2019. http://dx.doi.org/10.4018/978-1-5225-7356-2.ch001.
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The main purpose of this chapter is to analyze the relationship between internal and external audit and its effect on external audit fees, through a questionnaire addressed to the external auditors of Portugal and Spain. It obtained 131 answers for Portugal and 149 answers for Spain. According to the results, the competencies and characteristics of internal auditors, as well as the type of activities performed by them and the communication between internal and external auditors, have a significant influence on the decision of using the internal audit work. However, the Portuguese external auditors do not consider this influence to be so significant that it affects the number of substantive tests, the quality of external audit, and external audit fees. However, for Spanish auditors using internal audits decreases the planned hours, the number of control and substantive tests, and improves external audit quality, but does not reflect in the fees to be charged to the client.
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"Hiring and Use of External Auditors." In Accounting and Finance Policies and Procedures. John Wiley & Sons, Inc., 2015. http://dx.doi.org/10.1002/9781119205524.ch32.
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Rahmat, Rashitah, Effendi Mohamad, Teruaki Ito, Rosidah Jaafar, Nor Akramin Mohamad, and Adi Saptari. "A Revamp of the Internal Quality Auditing Process." In Advances in Transdisciplinary Engineering. IOS Press, 2020. http://dx.doi.org/10.3233/atde200130.
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In this paper, the researchers have described the development program used for the internal quality auditors of Company A. This program was developed to increase the competency of the auditors so that they could effectively conduct both internal and external audits. The competency of the auditors was an important requirement according to the various management standards like the ISO 14001:2015, ISO9001:2015, IATF 16949:2016, ISO45001:2018 and IECQ QC 0800000. Furthermore, this program exposed all the auditors to the internal audits according to the requirements of the ISO 9001 standards and the in-process quality audits, which were divided into 6 areas for 8 months. For ensuring the success of the program, 15% of the auditors’ Key Responsibility Areas (KRA) were attributed to their performance and their contribution to the general internal auditing program. The different Subject Matter Experts (SME) trained the auditors based on the requirements of the managing standards and their auditing skills. A monitoring technique was established for assessing the competency level of the auditors. The auditors, who showed a good performance in these programs, were recommended to partake in the Lead Assessors program and were asked to audit local or internal- external suppliers.
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Kennedy, Tom. "The Court Of Auditors." In Oxford Principles Of European Union Law: The European Union Legal Order: Volume I. Oxford University Press, 2018. http://dx.doi.org/10.1093/oso/9780199533770.003.0023.
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Since taking up its duties on the entry into force of the Treaty of Brussels in 1977, the role of the Court of Auditors (ECA) has been to act as an independent external auditor and to verify that EU revenue is correctly raised and accounted for in full and to check that expenditure has been incurred lawfully and, similarly, is correctly accounted for and has secured value for money. In its Ismeri judgment (1999), the Court of First Instance stated that the Court of Auditors’ task was, in particular, ‘to check how the Commission manages the resources of the [EU] funds. [It] establishes what the situation is and also formulates recommendations in order to optimize management of the financial resources’.
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Conn, Carolyn, Linda Campbell, and Cecily Raiborn. "External Auditors, Client Ethics, and the Continuance Decision." In Research on Professional Responsibility and Ethics in Accounting. Emerald Publishing Limited, 2019. http://dx.doi.org/10.1108/s1574-076520190000022008.
Full textConference papers on the topic "Auditorías externas"
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Bao Ngo, Tran Nguen, and Andrea Tick. "External Auditors' Assessments of Cyber-Security Risks." In 2021 IEEE 19th World Symposium on Applied Machine Intelligence and Informatics (SAMI). IEEE, 2021. http://dx.doi.org/10.1109/sami50585.2021.9378638.
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Raziuniene, Daiva. "PROFESSIONAL SKEPTICISM OF THE EXTERNAL AUDITORS: LITERATURE REVIEW." In 5th SGEM International Multidisciplinary Scientific Conferences on SOCIAL SCIENCES and ARTS SGEM2018. STEF92 Technology, 2018. http://dx.doi.org/10.5593/sgemsocialf2018/1.6/s03.062.
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Salleh, Sharina Mohd. "A Study on the External Auditor’s Demographic Factors and Whistle-Blowing Intention." In 9th International Economics and Business Management Conference. European Publisher, 2020. http://dx.doi.org/10.15405/epsbs.2020.12.05.4.
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Schultz, Martin, and Marina Tropmann-Frick. "Autoencoder Neural Networks versus External Auditors: Detecting Unusual Journal Entries in Financial Statement Audits." In Hawaii International Conference on System Sciences. Hawaii International Conference on System Sciences, 2020. http://dx.doi.org/10.24251/hicss.2020.666.
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Danudoro, Kevin, Zamralita Zamralita, and Daniel Lie. "The Effect of Job Demands on Burnout with Job Resources as A Moderator Among External Auditors." In International Conference on Economics, Business, Social, and Humanities (ICEBSH 2021). Atlantis Press, 2021. http://dx.doi.org/10.2991/assehr.k.210805.179.
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Inacio, Helena, Rui Pedro Marques, Bruno Amaral, and Carla Dias. "Comparative Analysis of the Use of Computer-Assisted Audit Tools by Internal and External Auditors in Portugal." In 2020 15th Iberian Conference on Information Systems and Technologies (CISTI). IEEE, 2020. http://dx.doi.org/10.23919/cisti49556.2020.9140944.
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Rodgers, Waymond, and Ibrahim Albawwat. "Signaling Theory Embedded in the Throughput Model to Examine the Governance of How External Auditors Rely on Internal Audit Function." In 5th International Conference on Accounting, Auditing, and Taxation (ICAAT 2016). Atlantis Press, 2016. http://dx.doi.org/10.2991/icaat-16.2016.40.
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Indrasti, Anita Wahyu, and Berlian Karlina. "Determinants Affecting the Auditor’s Ability of Fraud Detection: Internal and External Factors (Empirical Study at the Public Accounting Firm in Tangerang and South Jakarta Region in 2019)." In Annual International Conference on Accounting Research (AICAR 2019). Atlantis Press, 2020. http://dx.doi.org/10.2991/aebmr.k.200309.005.
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Alema´n, Miguel A´ngel, Ramiro Bermeo, Andre´s Mendiza´bal, and Wong Loon. "Successful Social Environmental Management Model, Implemented in Ecuador to Overcome Impacts From a Heavy Crude Oil Spill." In 2010 8th International Pipeline Conference. ASMEDC, 2010. http://dx.doi.org/10.1115/ipc2010-31179.
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On February 25, 2009, OCP Ecuador S.A. faced its first incident; an oil spill consisting of 11,700 barrels of heavy crude oil in an area of high biodiversity in eastern Ecuador. An earth movement caused stress in the pipeline causing its breakage. The temporarily impacted area covered 30 hectares of soil and gravel along 180 kilometers of three rivers that form the high watershed of the Amazon River; these rivers are the Santa Rosa, Quijos and the Coca. During the emergency, while workers rallied to contain the spill and clean the affected area, other workers took safety precautions regarding the health of the inhabitants of the area. Consequently, 1,258 residents from the Gonzalo Pizarro and Orellana cantons received medical assistance in order to rule out patients with pathologies related to the oil spill. OCP executed a joint effort with the Emergency Operations Committee (COE) stationed in Coca in order to supply water for the citizens that reside in the affected area. OCP responded to the requirements claimed by residents, all of which were approved by the COE. Communities affected by the event participated in cleaning efforts through the creation of temporary jobs for them. OCP strictly adhered to the regulations passed by the Ministry of the Environment and those of internationally accepted best practices for these types of events. The media and the citizenry were kept continuously abreast of developments. In addition, all corresponding works and reliability tests were performed on March 4 in order to restart pumping activities. On September 30th, 2009, and following a rigorous process of cleaning and remediation (L&Rr—in Spanish) activities, all tasks were completed in all affected areas prior to an inspection and a walking tour of the area performed by governmental authorities, community members and independent observers. For the collective benefit of affected communities, the environment and OCP, local authorities and international auditors recognized the model established during the event. OCP created a taskforce charged with the execution of the Environmental Remediation Program (PRA—in Spanish) and environmental authorities prepared and approved this program. The Environmental Remediation Taskforce (UPRA) covered the following aspects related to the incident: legal, environmental, cleaning and remediation technical aspects, as well as social, environmental, financial, insurance, internal and external communication aspects, along with a rigorous oversight of contractors. The model implemented is the first of its kind deployed in Ecuador. National and international regulations in force validated the methodology used to remediate the soil, riverbanks and surface water contaminated with the oil caused by the incident. The application of this methodology, aptly deployed in response to the distress situation present at the various affected areas, allowed a reduction in a short period, of the total hydrocarbon concentrations established in the environmental standard, to equal or lower values than those previously indicated for sensitive ecosystems. OCP developed and implemented a technical, environmental and economic matrix that allowed the Company to choose and justify the remediation methods used in affected areas.