TY  - JOUR 
TI  - Propuesta de salvaguardas para la independencia de la función de auditoría interna
JO  - ESTUDIOS GERENCIALES;Vol. 30 No. 131
PB  - Universidad Icesi
PY  - 2014
issn 01235923
AB  - 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
KW  - Facultad de Ciencias Administrativas y Económicas
KW  - Producción intelectual registrada - Universidad Icesi
KW  - Estudios Gerenciales
KW  - Auditoría interna
KW  - Método Delphi
KW  - Sistemas de control
KW  - Internal audit
KW  - Delphi method
UR  - http://www.icesi.edu.co/revistas/index.php/estudios_gerenciales/article/view/1790
ER  -