Análisis del riesgo de detección y su incidencia en la presentación del informe final de auditoría.

Abstract

The shortcomings that an audit team is likely to acquire are given by concepts and gaps in the planning and application of the audit standards that should be used in the execution process until the final report arrives, resulting in irregularities in the control operations. internal, for these reasons many times a company can not recognize its errors in the management of its users' operations, due to the inefficient work of the audit team by not executing in the correct way procedures that allow it to identify errors through evidences they present and in this way the company is made to believe that everything is in perfect condition. In the present study the risk of detection and its incidence in the presentation of the final audit report is analyzed in order to analyze the weaknesses of the audit team that present in the issuance of clean reports in the absence of evidence in sustaining the report final., the applied methodology is based on the analytical method that was developed through bibliographic sources of different authors. In short, it is concluded that the audit team does not have adequate planning in its audit work, for which the non-compliance of rules and inadequate procedures was determined due to the lack of evidence to argue in the final audit report.