%0 Journal Article 
%T Propuesta de salvaguardas para la independencia de la función de auditoría interna
%J ESTUDIOS GERENCIALES;Vol. 30 No. 131
%D 2014
%@ 01235923
%U http://www.icesi.edu.co/revistas/index.php/estudios_gerenciales/article/view/1790
%X The present document has as its aim to propose a set of safeguards that may be used as a reference for
internal and regulatory auditors and entities, in order to ensure the independence in this function. To
obtain this aim, the applied research Delphi method was used. The results obtained demonstrated that
there was no difference of opinion between experts on the importance of the safeguards. Thus, a uniform
set of safeguards can be proposed, with the exception of the outsourcing of the function of internal
audit, it being considered to be less important for the group of internal auditors. The independence of
auditing activities and the internal control systems was unanimously considered to be the most important
safeguard
%K Facultad de Ciencias Administrativas y Económicas
%K Producción intelectual registrada - Universidad Icesi
%K Estudios Gerenciales
%K Auditoría interna
%K Método Delphi
%K Sistemas de control
%K Internal audit
%K Delphi method
%~ GOEDOC, SUB GOETTINGEN