Sie sind auf Seite 1von 52

Estupin Gaitn, Rodrigo. Control interno y fraudes: con base a los ciclos transaccionales: anlisis de informe COSO I y II (2a.

ed.).
: Ecoe Ediciones, . p 115
http://site.ebrary.com/id/10552965?ppg=115
Copyright Ecoe Ediciones. . All rights reserved.
May not be reproduced in any form without permission from the publisher,
except fair uses permitted under U.S. or applicable copyright law.

Estupin Gaitn, Rodrigo. Control interno y fraudes: con base a los ciclos transaccionales: anlisis de informe COSO I y II (2a. ed.).
: Ecoe Ediciones, . p 116
http://site.ebrary.com/id/10552965?ppg=116
Copyright Ecoe Ediciones. . All rights reserved.
May not be reproduced in any form without permission from the publisher,
except fair uses permitted under U.S. or applicable copyright law.

Estupin Gaitn, Rodrigo. Control interno y fraudes: con base a los ciclos transaccionales: anlisis de informe COSO I y II (2a. ed.).
: Ecoe Ediciones, . p 117
http://site.ebrary.com/id/10552965?ppg=117
Copyright Ecoe Ediciones. . All rights reserved.
May not be reproduced in any form without permission from the publisher,
except fair uses permitted under U.S. or applicable copyright law.

Estupin Gaitn, Rodrigo. Control interno y fraudes: con base a los ciclos transaccionales: anlisis de informe COSO I y II (2a. ed.).
: Ecoe Ediciones, . p 118
http://site.ebrary.com/id/10552965?ppg=118
Copyright Ecoe Ediciones. . All rights reserved.
May not be reproduced in any form without permission from the publisher,
except fair uses permitted under U.S. or applicable copyright law.

Estupin Gaitn, Rodrigo. Control interno y fraudes: con base a los ciclos transaccionales: anlisis de informe COSO I y II (2a. ed.).
: Ecoe Ediciones, . p 119
http://site.ebrary.com/id/10552965?ppg=119
Copyright Ecoe Ediciones. . All rights reserved.
May not be reproduced in any form without permission from the publisher,
except fair uses permitted under U.S. or applicable copyright law.

Estupin Gaitn, Rodrigo. Control interno y fraudes: con base a los ciclos transaccionales: anlisis de informe COSO I y II (2a. ed.).
: Ecoe Ediciones, . p 120
http://site.ebrary.com/id/10552965?ppg=120
Copyright Ecoe Ediciones. . All rights reserved.
May not be reproduced in any form without permission from the publisher,
except fair uses permitted under U.S. or applicable copyright law.

Estupin Gaitn, Rodrigo. Control interno y fraudes: con base a los ciclos transaccionales: anlisis de informe COSO I y II (2a. ed.).
: Ecoe Ediciones, . p 121
http://site.ebrary.com/id/10552965?ppg=121
Copyright Ecoe Ediciones. . All rights reserved.
May not be reproduced in any form without permission from the publisher,
except fair uses permitted under U.S. or applicable copyright law.

Estupin Gaitn, Rodrigo. Control interno y fraudes: con base a los ciclos transaccionales: anlisis de informe COSO I y II (2a. ed.).
: Ecoe Ediciones, . p 122
http://site.ebrary.com/id/10552965?ppg=122
Copyright Ecoe Ediciones. . All rights reserved.
May not be reproduced in any form without permission from the publisher,
except fair uses permitted under U.S. or applicable copyright law.

Estupin Gaitn, Rodrigo. Control interno y fraudes: con base a los ciclos transaccionales: anlisis de informe COSO I y II (2a. ed.).
: Ecoe Ediciones, . p 123
http://site.ebrary.com/id/10552965?ppg=123
Copyright Ecoe Ediciones. . All rights reserved.
May not be reproduced in any form without permission from the publisher,
except fair uses permitted under U.S. or applicable copyright law.

Estupin Gaitn, Rodrigo. Control interno y fraudes: con base a los ciclos transaccionales: anlisis de informe COSO I y II (2a. ed.).
: Ecoe Ediciones, . p 124
http://site.ebrary.com/id/10552965?ppg=124
Copyright Ecoe Ediciones. . All rights reserved.
May not be reproduced in any form without permission from the publisher,
except fair uses permitted under U.S. or applicable copyright law.

Estupin Gaitn, Rodrigo. Control interno y fraudes: con base a los ciclos transaccionales: anlisis de informe COSO I y II (2a. ed.).
: Ecoe Ediciones, . p 125
http://site.ebrary.com/id/10552965?ppg=125
Copyright Ecoe Ediciones. . All rights reserved.
May not be reproduced in any form without permission from the publisher,
except fair uses permitted under U.S. or applicable copyright law.

Estupin Gaitn, Rodrigo. Control interno y fraudes: con base a los ciclos transaccionales: anlisis de informe COSO I y II (2a. ed.).
: Ecoe Ediciones, . p 126
http://site.ebrary.com/id/10552965?ppg=126
Copyright Ecoe Ediciones. . All rights reserved.
May not be reproduced in any form without permission from the publisher,
except fair uses permitted under U.S. or applicable copyright law.

Estupin Gaitn, Rodrigo. Control interno y fraudes: con base a los ciclos transaccionales: anlisis de informe COSO I y II (2a. ed.).
: Ecoe Ediciones, . p 127
http://site.ebrary.com/id/10552965?ppg=127
Copyright Ecoe Ediciones. . All rights reserved.
May not be reproduced in any form without permission from the publisher,
except fair uses permitted under U.S. or applicable copyright law.

Estupin Gaitn, Rodrigo. Control interno y fraudes: con base a los ciclos transaccionales: anlisis de informe COSO I y II (2a. ed.).
: Ecoe Ediciones, . p 128
http://site.ebrary.com/id/10552965?ppg=128
Copyright Ecoe Ediciones. . All rights reserved.
May not be reproduced in any form without permission from the publisher,
except fair uses permitted under U.S. or applicable copyright law.

Estupin Gaitn, Rodrigo. Control interno y fraudes: con base a los ciclos transaccionales: anlisis de informe COSO I y II (2a. ed.).
: Ecoe Ediciones, . p 129
http://site.ebrary.com/id/10552965?ppg=129
Copyright Ecoe Ediciones. . All rights reserved.
May not be reproduced in any form without permission from the publisher,
except fair uses permitted under U.S. or applicable copyright law.

Estupin Gaitn, Rodrigo. Control interno y fraudes: con base a los ciclos transaccionales: anlisis de informe COSO I y II (2a. ed.).
: Ecoe Ediciones, . p 130
http://site.ebrary.com/id/10552965?ppg=130
Copyright Ecoe Ediciones. . All rights reserved.
May not be reproduced in any form without permission from the publisher,
except fair uses permitted under U.S. or applicable copyright law.

Estupin Gaitn, Rodrigo. Control interno y fraudes: con base a los ciclos transaccionales: anlisis de informe COSO I y II (2a. ed.).
: Ecoe Ediciones, . p 131
http://site.ebrary.com/id/10552965?ppg=131
Copyright Ecoe Ediciones. . All rights reserved.
May not be reproduced in any form without permission from the publisher,
except fair uses permitted under U.S. or applicable copyright law.

Estupin Gaitn, Rodrigo. Control interno y fraudes: con base a los ciclos transaccionales: anlisis de informe COSO I y II (2a. ed.).
: Ecoe Ediciones, . p 132
http://site.ebrary.com/id/10552965?ppg=132
Copyright Ecoe Ediciones. . All rights reserved.
May not be reproduced in any form without permission from the publisher,
except fair uses permitted under U.S. or applicable copyright law.

Estupin Gaitn, Rodrigo. Control interno y fraudes: con base a los ciclos transaccionales: anlisis de informe COSO I y II (2a. ed.).
: Ecoe Ediciones, . p 133
http://site.ebrary.com/id/10552965?ppg=133
Copyright Ecoe Ediciones. . All rights reserved.
May not be reproduced in any form without permission from the publisher,
except fair uses permitted under U.S. or applicable copyright law.

Estupin Gaitn, Rodrigo. Control interno y fraudes: con base a los ciclos transaccionales: anlisis de informe COSO I y II (2a. ed.).
: Ecoe Ediciones, . p 134
http://site.ebrary.com/id/10552965?ppg=134
Copyright Ecoe Ediciones. . All rights reserved.
May not be reproduced in any form without permission from the publisher,
except fair uses permitted under U.S. or applicable copyright law.

Estupin Gaitn, Rodrigo. Control interno y fraudes: con base a los ciclos transaccionales: anlisis de informe COSO I y II (2a. ed.).
: Ecoe Ediciones, . p 135
http://site.ebrary.com/id/10552965?ppg=135
Copyright Ecoe Ediciones. . All rights reserved.
May not be reproduced in any form without permission from the publisher,
except fair uses permitted under U.S. or applicable copyright law.

Estupin Gaitn, Rodrigo. Control interno y fraudes: con base a los ciclos transaccionales: anlisis de informe COSO I y II (2a. ed.).
: Ecoe Ediciones, . p 136
http://site.ebrary.com/id/10552965?ppg=136
Copyright Ecoe Ediciones. . All rights reserved.
May not be reproduced in any form without permission from the publisher,
except fair uses permitted under U.S. or applicable copyright law.

Estupin Gaitn, Rodrigo. Control interno y fraudes: con base a los ciclos transaccionales: anlisis de informe COSO I y II (2a. ed.).
: Ecoe Ediciones, . p 137
http://site.ebrary.com/id/10552965?ppg=137
Copyright Ecoe Ediciones. . All rights reserved.
May not be reproduced in any form without permission from the publisher,
except fair uses permitted under U.S. or applicable copyright law.

Estupin Gaitn, Rodrigo. Control interno y fraudes: con base a los ciclos transaccionales: anlisis de informe COSO I y II (2a. ed.).
: Ecoe Ediciones, . p 138
http://site.ebrary.com/id/10552965?ppg=138
Copyright Ecoe Ediciones. . All rights reserved.
May not be reproduced in any form without permission from the publisher,
except fair uses permitted under U.S. or applicable copyright law.

Estupin Gaitn, Rodrigo. Control interno y fraudes: con base a los ciclos transaccionales: anlisis de informe COSO I y II (2a. ed.).
: Ecoe Ediciones, . p 139
http://site.ebrary.com/id/10552965?ppg=139
Copyright Ecoe Ediciones. . All rights reserved.
May not be reproduced in any form without permission from the publisher,
except fair uses permitted under U.S. or applicable copyright law.

Estupin Gaitn, Rodrigo. Control interno y fraudes: con base a los ciclos transaccionales: anlisis de informe COSO I y II (2a. ed.).
: Ecoe Ediciones, . p 140
http://site.ebrary.com/id/10552965?ppg=140
Copyright Ecoe Ediciones. . All rights reserved.
May not be reproduced in any form without permission from the publisher,
except fair uses permitted under U.S. or applicable copyright law.

Estupin Gaitn, Rodrigo. Control interno y fraudes: con base a los ciclos transaccionales: anlisis de informe COSO I y II (2a. ed.).
: Ecoe Ediciones, . p 141
http://site.ebrary.com/id/10552965?ppg=141
Copyright Ecoe Ediciones. . All rights reserved.
May not be reproduced in any form without permission from the publisher,
except fair uses permitted under U.S. or applicable copyright law.

Estupin Gaitn, Rodrigo. Control interno y fraudes: con base a los ciclos transaccionales: anlisis de informe COSO I y II (2a. ed.).
: Ecoe Ediciones, . p 142
http://site.ebrary.com/id/10552965?ppg=142
Copyright Ecoe Ediciones. . All rights reserved.
May not be reproduced in any form without permission from the publisher,
except fair uses permitted under U.S. or applicable copyright law.

Estupin Gaitn, Rodrigo. Control interno y fraudes: con base a los ciclos transaccionales: anlisis de informe COSO I y II (2a. ed.).
: Ecoe Ediciones, . p 143
http://site.ebrary.com/id/10552965?ppg=143
Copyright Ecoe Ediciones. . All rights reserved.
May not be reproduced in any form without permission from the publisher,
except fair uses permitted under U.S. or applicable copyright law.

Estupin Gaitn, Rodrigo. Control interno y fraudes: con base a los ciclos transaccionales: anlisis de informe COSO I y II (2a. ed.).
: Ecoe Ediciones, . p 144
http://site.ebrary.com/id/10552965?ppg=144
Copyright Ecoe Ediciones. . All rights reserved.
May not be reproduced in any form without permission from the publisher,
except fair uses permitted under U.S. or applicable copyright law.

Estupin Gaitn, Rodrigo. Control interno y fraudes: con base a los ciclos transaccionales: anlisis de informe COSO I y II (2a. ed.).
: Ecoe Ediciones, . p 145
http://site.ebrary.com/id/10552965?ppg=145
Copyright Ecoe Ediciones. . All rights reserved.
May not be reproduced in any form without permission from the publisher,
except fair uses permitted under U.S. or applicable copyright law.

Estupin Gaitn, Rodrigo. Control interno y fraudes: con base a los ciclos transaccionales: anlisis de informe COSO I y II (2a. ed.).
: Ecoe Ediciones, . p 146
http://site.ebrary.com/id/10552965?ppg=146
Copyright Ecoe Ediciones. . All rights reserved.
May not be reproduced in any form without permission from the publisher,
except fair uses permitted under U.S. or applicable copyright law.

Estupin Gaitn, Rodrigo. Control interno y fraudes: con base a los ciclos transaccionales: anlisis de informe COSO I y II (2a. ed.).
: Ecoe Ediciones, . p 147
http://site.ebrary.com/id/10552965?ppg=147
Copyright Ecoe Ediciones. . All rights reserved.
May not be reproduced in any form without permission from the publisher,
except fair uses permitted under U.S. or applicable copyright law.

Estupin Gaitn, Rodrigo. Control interno y fraudes: con base a los ciclos transaccionales: anlisis de informe COSO I y II (2a. ed.).
: Ecoe Ediciones, . p 148
http://site.ebrary.com/id/10552965?ppg=148
Copyright Ecoe Ediciones. . All rights reserved.
May not be reproduced in any form without permission from the publisher,
except fair uses permitted under U.S. or applicable copyright law.

Estupin Gaitn, Rodrigo. Control interno y fraudes: con base a los ciclos transaccionales: anlisis de informe COSO I y II (2a. ed.).
: Ecoe Ediciones, . p 149
http://site.ebrary.com/id/10552965?ppg=149
Copyright Ecoe Ediciones. . All rights reserved.
May not be reproduced in any form without permission from the publisher,
except fair uses permitted under U.S. or applicable copyright law.

Estupin Gaitn, Rodrigo. Control interno y fraudes: con base a los ciclos transaccionales: anlisis de informe COSO I y II (2a. ed.).
: Ecoe Ediciones, . p 150
http://site.ebrary.com/id/10552965?ppg=150
Copyright Ecoe Ediciones. . All rights reserved.
May not be reproduced in any form without permission from the publisher,
except fair uses permitted under U.S. or applicable copyright law.

Estupin Gaitn, Rodrigo. Control interno y fraudes: con base a los ciclos transaccionales: anlisis de informe COSO I y II (2a. ed.).
: Ecoe Ediciones, . p 151
http://site.ebrary.com/id/10552965?ppg=151
Copyright Ecoe Ediciones. . All rights reserved.
May not be reproduced in any form without permission from the publisher,
except fair uses permitted under U.S. or applicable copyright law.

Estupin Gaitn, Rodrigo. Control interno y fraudes: con base a los ciclos transaccionales: anlisis de informe COSO I y II (2a. ed.).
: Ecoe Ediciones, . p 152
http://site.ebrary.com/id/10552965?ppg=152
Copyright Ecoe Ediciones. . All rights reserved.
May not be reproduced in any form without permission from the publisher,
except fair uses permitted under U.S. or applicable copyright law.

Estupin Gaitn, Rodrigo. Control interno y fraudes: con base a los ciclos transaccionales: anlisis de informe COSO I y II (2a. ed.).
: Ecoe Ediciones, . p 153
http://site.ebrary.com/id/10552965?ppg=153
Copyright Ecoe Ediciones. . All rights reserved.
May not be reproduced in any form without permission from the publisher,
except fair uses permitted under U.S. or applicable copyright law.

Estupin Gaitn, Rodrigo. Control interno y fraudes: con base a los ciclos transaccionales: anlisis de informe COSO I y II (2a. ed.).
: Ecoe Ediciones, . p 154
http://site.ebrary.com/id/10552965?ppg=154
Copyright Ecoe Ediciones. . All rights reserved.
May not be reproduced in any form without permission from the publisher,
except fair uses permitted under U.S. or applicable copyright law.

Estupin Gaitn, Rodrigo. Control interno y fraudes: con base a los ciclos transaccionales: anlisis de informe COSO I y II (2a. ed.).
: Ecoe Ediciones, . p 155
http://site.ebrary.com/id/10552965?ppg=155
Copyright Ecoe Ediciones. . All rights reserved.
May not be reproduced in any form without permission from the publisher,
except fair uses permitted under U.S. or applicable copyright law.

Estupin Gaitn, Rodrigo. Control interno y fraudes: con base a los ciclos transaccionales: anlisis de informe COSO I y II (2a. ed.).
: Ecoe Ediciones, . p 156
http://site.ebrary.com/id/10552965?ppg=156
Copyright Ecoe Ediciones. . All rights reserved.
May not be reproduced in any form without permission from the publisher,
except fair uses permitted under U.S. or applicable copyright law.

Estupin Gaitn, Rodrigo. Control interno y fraudes: con base a los ciclos transaccionales: anlisis de informe COSO I y II (2a. ed.).
: Ecoe Ediciones, . p 157
http://site.ebrary.com/id/10552965?ppg=157
Copyright Ecoe Ediciones. . All rights reserved.
May not be reproduced in any form without permission from the publisher,
except fair uses permitted under U.S. or applicable copyright law.

Estupin Gaitn, Rodrigo. Control interno y fraudes: con base a los ciclos transaccionales: anlisis de informe COSO I y II (2a. ed.).
: Ecoe Ediciones, . p 158
http://site.ebrary.com/id/10552965?ppg=158
Copyright Ecoe Ediciones. . All rights reserved.
May not be reproduced in any form without permission from the publisher,
except fair uses permitted under U.S. or applicable copyright law.

Estupin Gaitn, Rodrigo. Control interno y fraudes: con base a los ciclos transaccionales: anlisis de informe COSO I y II (2a. ed.).
: Ecoe Ediciones, . p 159
http://site.ebrary.com/id/10552965?ppg=159
Copyright Ecoe Ediciones. . All rights reserved.
May not be reproduced in any form without permission from the publisher,
except fair uses permitted under U.S. or applicable copyright law.

Estupin Gaitn, Rodrigo. Control interno y fraudes: con base a los ciclos transaccionales: anlisis de informe COSO I y II (2a. ed.).
: Ecoe Ediciones, . p 160
http://site.ebrary.com/id/10552965?ppg=160
Copyright Ecoe Ediciones. . All rights reserved.
May not be reproduced in any form without permission from the publisher,
except fair uses permitted under U.S. or applicable copyright law.

Estupin Gaitn, Rodrigo. Control interno y fraudes: con base a los ciclos transaccionales: anlisis de informe COSO I y II (2a. ed.).
: Ecoe Ediciones, . p 161
http://site.ebrary.com/id/10552965?ppg=161
Copyright Ecoe Ediciones. . All rights reserved.
May not be reproduced in any form without permission from the publisher,
except fair uses permitted under U.S. or applicable copyright law.

Estupin Gaitn, Rodrigo. Control interno y fraudes: con base a los ciclos transaccionales: anlisis de informe COSO I y II (2a. ed.).
: Ecoe Ediciones, . p 162
http://site.ebrary.com/id/10552965?ppg=162
Copyright Ecoe Ediciones. . All rights reserved.
May not be reproduced in any form without permission from the publisher,
except fair uses permitted under U.S. or applicable copyright law.

Estupin Gaitn, Rodrigo. Control interno y fraudes: con base a los ciclos transaccionales: anlisis de informe COSO I y II (2a. ed.).
: Ecoe Ediciones, . p 163
http://site.ebrary.com/id/10552965?ppg=163
Copyright Ecoe Ediciones. . All rights reserved.
May not be reproduced in any form without permission from the publisher,
except fair uses permitted under U.S. or applicable copyright law.

Estupin Gaitn, Rodrigo. Control interno y fraudes: con base a los ciclos transaccionales: anlisis de informe COSO I y II (2a. ed.).
: Ecoe Ediciones, . p 164
http://site.ebrary.com/id/10552965?ppg=164
Copyright Ecoe Ediciones. . All rights reserved.
May not be reproduced in any form without permission from the publisher,
except fair uses permitted under U.S. or applicable copyright law.

Estupin Gaitn, Rodrigo. Control interno y fraudes: con base a los ciclos transaccionales: anlisis de informe COSO I y II (2a. ed.).
: Ecoe Ediciones, . p 165
http://site.ebrary.com/id/10552965?ppg=165
Copyright Ecoe Ediciones. . All rights reserved.
May not be reproduced in any form without permission from the publisher,
except fair uses permitted under U.S. or applicable copyright law.

Estupin Gaitn, Rodrigo. Control interno y fraudes: con base a los ciclos transaccionales: anlisis de informe COSO I y II (2a. ed.).
: Ecoe Ediciones, . p 166
http://site.ebrary.com/id/10552965?ppg=166
Copyright Ecoe Ediciones. . All rights reserved.
May not be reproduced in any form without permission from the publisher,
except fair uses permitted under U.S. or applicable copyright law.

Das könnte Ihnen auch gefallen