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AUDIT: THE NEED FOR A SOLUTION SYSTEMS APPROACH IN THE AUDIT

THE MAIN OBJECTIVE OF AN AUDIT GENERATES

TO THE NEEDS OF THE USERS FOR A PRACTICAL
INTRODUCTION, CLEAR AND CONSISTENT TO TH
AUDIT OF MANAGEMENT SYSTEMS. THIS CAN B
ACHIEVED BETTER BY THE VISUALIZATION AND
PRESENTATION OF ALL ACTIVITIES DIRECTLY
RELATED TO THE OBJECTIVES SET OUT IN THE
PLANNING.
° DUPLICATION OF EFFORTS THROUGH DIFFERENT
AUDIT PROGRAMS. ° INCOSISTENCIAS IN THE
APPLICATION OF SEPARATE AUDIT GUIDELINES AND
PROCEDURES. ° THE LACK OF A UNIQUE AND
COORDINATED AUDIT POLICY. ° DIFFICULTIES IN THE
INTERNAL AUDIT OF INTEGRATED MANAGEMENT
SYSTEMS. ALL THESE POINTS TO THE INTEGRATION
OF THE AUDITS OF MANAGEMENT SYSTEMS ARE
NECESSARY.
MADE BY
MAIDA CAMILA GOMEZ MAFIOLI

Bibliography

file:///C:/Users/Camila/Downloads/aud.en.es%20(1).pdf

MS APPROACH IN THE AUDIT
ECTIVE OF AN AUDIT GENERATES IS
OF THE USERS FOR A PRACTICAL
N, CLEAR AND CONSISTENT TO THE
NAGEMENT SYSTEMS. THIS CAN BE
TER BY THE VISUALIZATION AND
N OF ALL ACTIVITIES DIRECTLY
HE OBJECTIVES SET OUT IN THE
GENERIC AUDIT OF MANAGEMENT SYSTEMS:
FUNDAMENTALS
INTRODUCCION
A QUALIFIED AND COMPETENT AUDITOR MAY TAKE CAQBO A
REVIEW OF HOW THE BUSINESS IS, IF THE COMPANY'S
INFORMATION IS RELIABLE FOR MANAGEMENT DECISIONS AND
REPORT THE RESULTS OF THE EXSMEN. IT EXAMINES THE
FUNDAMENTALS OF THE AUDIT OF THE MANAGEMENT SYSTEM,
LOOKING FOR WAYS TO IMPROVE THE AUDITS OF THE
MANAGEMENT.
AUDIT DEFINITIONS
IN THE AUDIT OF MANAGEMENT SYSTEMS, THE ISO
10011 (1990) GUIDELINES FOR QUALITY AUDIT.
THE AUDITOR EVALUATES THE EFFECTIVENESS AND
SUITABILITY OF THE COMPANY IMPLEMENTED BY
AN ENTERPRISE.
ISO 14001 (1996) CONSIDERS THAT THE
EFFECTIVENESS OF THE AGENCY IS NOT THE
RESPONSIBILITY OF THE AUDITOR, WHICH IS ONLY
TO VERIFY COMPLIANCE WITH THE AUDIT
CRITERIA.
ISO 190011 SPEAKS TO US THAT INDEPENDENT
AND A DOCUMENTED SYSTEM TO OBTAIN AND
VERIFY THE EVIDENCE OF AUDIT, OBJECTIVELY
EXAMINE THE EVIDENCE AGAINST THE AUDIT
CRTIRIOS REPORTING THE RESULTS OF THE AUDIT
TAKING INTO ACCOUNT THE Risks.
 PRINCIPLES OF THE AUDIT AUDIT PRACTICES

GROUP OF GUIDELINES OR RECOMMENDATIONS THE MOST COMMON PRACTICES

TO FOLLOW IN THE PRACTICE OF AUDIT IF WE ACCEPTED ARE THE PLANNING,
WANT A GOOD AUDIT, A CORRECT OPINION OR REALIZATION AND PRESENTATION OF
JUDGMENT. REPORTS ON THE AUDIT

WEBSTER 1973: LOOKING FOR THE EXAM AND

VERICACION OF ACCOUNTS AND THE BOOK
ACCOUNT ESP. OF A EMPRES OR A LIGHT.
ANSI/ASQC 1986: SYSTEMATIC REVIEW OF
PERSONS ' ACTIONS AND DECISIONS REGARDING
QUALITY IN ORDER TO INDEPENDENTLY VERIFY OR
EVALUATE AND REPORT ON THE DEGREE OF
COMPLIANCE WITH THE OPERATIONAL
REQUIREMENTS OF THE QUALITY PROGRAM.