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Redacción concisa, buscando destacar los problemas y deficiencias, las causas detectadas, y proponiendo soluciones viables. ; temas que pueden ser referidos como anexos al informe, y que en caso de que el lector a su criterio lo requiera pueda referirse y leerlos. - Si bien el informe puede contener varias hojas, es recomendable que las observaciones más importantes sean tratadas en la parte inicial (“Ir de mayor a menor”). - Presentar un resumen del informe por medio de herramientas audiovisuales - Convocar a la presentación del informe a las personas responsables del proceso evaluado, y a aquellas que tienen la potestad de decidir o disponer la ejecución de acciones correctivas o de innovación.

__________________________________________________ __________________________________________________ __________________________________________________ __________________________________________________ __________________________________________________ 38 UTPL • MAESTRÍA EN AUDITORÍA INTEGRAL AUDITORÍA DE CONTROL INTERNO I Solucionario AUTOEVALUACIÓN 1 1) Escriba (V) cuando considere que la respuesta es verdadera y (F) si es falsa. a) b) c) d) 2) V F F F Identifique y describa los conceptos fundamentales que comprende la definición de control interno emitida en el informe COSO.

El informe debe reflejar siempre la independencia y objetividad del auditor AUTOEVALUACIÓN 2 1) En el paréntesis escriba (V) cuando considere que la respuesta es verdadera y (F) si es falsa. ). ( ) d) Un reporte general del estatus del sistema de control interno de una entidad, podría ser un punto a constar en los reportes anuales a los accionistas que da la gerencia ( ). 2) Detalle los aspectos generales que implica el conocimiento o entendimiento de una entidad o empresa, y de su entorno: __________________________________________________ __________________________________________________ __________________________________________________ __________________________________________________ __________________________________________________ 3) Escriba los principales puntos que puede incluir un reporte de Control Interno Gerencial, en base las nuevas guías para elaboración de reportes propuestas por COSO.

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Accounting Principles 1 by Speedy Publishing


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