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UNIVERSIDAD NACIONAL DE PIURA

FACULTAD DE CIENCIAS CONTABLES Y FINANCIERAS

ANTEPROYECTO DE TESIS

PROPUESTA DE AUDITORIA DE DESEMPEO PARA EVALUAR LA


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CONTENIDO

1. INTRODUCCIN 5

2. EL PROBLEMA DE INVESTIGACIN: DESCRIPCIN Y FORMULACIN. 9

2.1. REALIDAD PROBLEMTICA 9

2.2. PLANTEAMIENTO DEL PROBLEMA 10

2.3. FORMULACIN DEL PROBLEMA 11

2.4. OBETO DE ESTUDIO 12

3. USTIFICACIN! IMPORTANCIA Y BENEFICIARIOS DE LA

INVESTIGACIN. 12

3.1. USTIFICACIN 12

3.2. IMPORTANCIA 13

3.3. BENEFICIARIOS DE LA INVESTIGACIN 13


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2./.1.9. Nor;% I!*er!cio!(e% $e Au$i*or, 66

2./.1.:. Nor;% $e Au$i*or, Ge!er(;e!*e Ace&*$% 692./.1.:.1. C(%i4icci5! De L% NAGAS 69

2././. AUDITORIADEDESEMPEO 8/

2././.1. O)#e*i7o $e ( u$i*ori $e $e%e;&e>o 8/

2./././. E( &roce%o $e u$i*or, 88

2./././.1. P(!eci5! $e u! u$i*or, 88

2././././. Re(i'ci5! $e ( Au$i*or, $e De%e;&e>o 8:

2./././.6. Pre%e!*ci5! $e I!4or;e% 8?

2./././.8. Se@ui;ie!*o 2/

2././.6. Si%*e; $e C(i$$ 2/

2./.6. GESTINADMINISTRATIVA 28

2./.6.1. De4i!ici5! $e Ge%*i5! 28

2./.6./. De4i!ici5! $e Ge%*i5! A$;i!i%*r*i7 28

2./.6.6. I;&or*!ci 28

2./.6.8. Proce%o $e ( Ge%*i5! A$;i!i%*r*i7 22

2./.6.8.1. P(!eci5! 22


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&.1. TIPO DE INVESTIGACIN #1

&.2. EL DISE(O DE LA INVESTIGACIN #2&.3. M'TODOS E INSTRUMENTOS DE MEDICIN O RECOLECCIN DE

DATOS #2

:.6.1. MTODOS 9/

:.6.1.1. M*o$o De$uc*i7o 9/

:.6.1./. M*o$o I!$uc*i7o 96

:.6./. INSTRUMENTOS 98

:.6.6. MATERIALES 98

:.6.8. PROCEDIMIENTOS 92

&.4. TIPOS Y T'CNICAS DE MUESTREO #5

:.8.1. TCNICAS 92

:.8./. UNIDADDEANLISIS 92

:.8.6. POBLACINYSELECCINDEMUESTRA 92

&.5. DISE(O! T'CNICAS Y USOS DE SOFT)ARE ##

:.2.1. DISEODECONTRASTACINDEIPTESIS 99

:.2./. USODESOFTAREPARAELANLISISESTAD3STICODELOSDATOS 99


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L% u$i*or,% 4i!!cier% &rc*ic$% &or (o% Co!*$ore% P)(ico% I!$e&e!$ie!*e%

4uero! $ur!*e ;uc+o *ie;&o u!o $e (o% &ri!ci&(e% 7e+,cu(o% i!4or;*i7o%. Si! e;)r@o-(o% re%u(*$o% $e e%*% u$i*or,% %e circu!%cri),! %o(o ( o&i!i5! %o)re (o% e%*$o%

4i!!ciero% $e (% e!*i$$e% o co;&>,% e;i*ir u! cr* $e o)%er7cio!e%

reco;e!$cio!e% %o)re e( co!*ro( i!*er!o co!*)(e $;i!i%*r*i7oH &ero ue cu)r,!

%&ec*o% ue %ur@,! $e ( &(icci5! $e (o% &roce$i;ie!*o% $e u$i*or, J((;;o%(e

*r$icio!(K ue %e ori@i!)! $e( e%*u$io e7(uci5! $e $ic+o co!*ro( i!*er!oH

u!ue %o(o e! ( ;e$i$ e! ue &er;i*ier! $e4i!ir cu


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Si )ie! &u$ier &recer u! co!*r$icci5!- ( c$ 7e' ;

u%urio%K %e + 7i%*o ;&(i$ + %ur@i$o- *;)i! co;o u! e%&eci(i$$- (

u$i*or, ( $e%e;&e>o- e! ( ue- &or (o $i7er%o $e (o% *e;%- c*i7i$$e%-


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Si co!%i$er;o% ue e( Diccio!rio $e ( Le!@u E%&>o( $e ( Re( Ac$e;i

E%&>o( $e4i!e $e%e;&e>o co;o Acci5! e4ec*o $e $e%e;&e>r o $e%e;&e>r%e. A %u7e'- $e%e;&e>r o $e%e;&e>r%e e%*< $e4i!i$o e! u! $e %u% ce&cio!e% co;o Ac*ur-

*r)#r- $e$icr%e u! c*i7i$$- o cu;&(ir (% o)(i@cio!e% i!+ere!*e% u! cr@o u

o4icioH e#ercer(o%. E! co!%ecue!ci- ( u$i*or, ( $e%e;&e>o e% +cer u! e7(uci5! $e

c5;o e%*< c*u!$o u! e;&re% o e!*i$$ co!%i$er!$o (o% 4c*ore% $e $e%e;&e>o

e%e!ci(e% &r cu;&(ir co! %u Mi%i5!.

L u$i*or, ( $e%e;&e>o u$r< ( e;&re%rio o ccio!i%* $e u! e;&re% o

e!*i$$ $e( %ec*or &ri7$o %)er %i ( c*uci5! $e (o% $i7er%o% co;&o!e!*e% ue 4or;!

e( *o$o e%*

cre$oH e% $ecir- &r e%*)(ecer %i e% ue !o e%*

c*i7i$$e% o ccio!e% ue $e)e! i!cor&orr%e ( or@!i'ci5! &r corre@ir e( ru;)o.

Co;o %e + co;e!*$o ( &ri!ci&io- (% crc*er,%*ic% c*u(e% $e ( %ocie$$


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M&roec*o.

E( *i&o $e i!7e%*i@ci5! %e@! e( 4i! ue %e &er%i@ue e% A&(ic$- ue %e

u*i(i'r

&ro)(e;- $e*ec*$o e! e( o)#e*o $e e%*u$io. E( $i%e>o $e ( i!7e%*i@ci5! e% No


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Co! e( *r!%cur%o $e( *ie;&o ( u$i*or, + i$o e7o(ucio!!$o e! cu!*o %u

o)#e*i7o co;o co!%ecue!ci $e( $e%rro((o *ec!i4icci5! $e( Co!*ro( I!*er!o- ue ( 7e'+ i$o i;&c*!$o ( e=*e!%i5! $e( e=;e! o $e ( 7eri4icci5!.

o e! $, (% e;&re%%- %e 7e! 4or*(eci$% co! ( %i;i(ci5! $e ( c(i$$ *o*(-

e=ce(e!ci @ere!ci(- %i%*e;% $e i!4or;ci5!- e*c. Nue7o% e!4oue% orie!*$o%

o&*i;i'r ( @e%*i5! e;&re%ri( e! 4or; cu(i**i7 ;e!%ur)(e &r (o@rr ue (o%

co!%u;i$ore%- c(ie!*e% u%urio% %*i%4@! %u% !ece%i$$e%.

E! e%*e co!*e=*o e% ue e( %i%*e; $e co!*ro( %u;e u! ro( re(e7!*e &orue *r7%

$e %u% e7(ucio!e% &er;!e!*e% &o%i)i(i* ;=i;i'r re%u(*$o% e! *r;i!o% $e e4icie!ci-

e4icci- eco!o;,- i!$ic$ore% ue 4or*(ece! e( $e%rro((o $e (% e;&re%%. L

i!%*ru;e!*(i'ci5! $e (o% %i%*e;% $e co!*ro( %e $ *r7% $e (% Au$i*ori% ue %e

&(ic! e! (% e;&re%% $e!*ro $e u! &er,o$o $e*er;i!$o &r co!ocer %u% re%*riccio!e%-

&ro)(e;%- $e4icie!ci%- e*c co;o &r*e $e ( e7(uci5!.


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L Au$i*ori $e De%e;&e>o e! ( c*u(i$$ #ue@ u! &&e( $e @r! i;&or*!ci-

ue &er;i*e $e*ec*r corre@ir &o%i)(e% 4((% e! (o% &roce%o% @e!er$o% e! (

$;i!i%*rci5! $e u! or@!i'ci5!- e% &or e((o ue e% $e @r! i;&or*!ci ue (%

e;&re%% e! ( c*u(i$$ &rc*iue! $e%rro((e! u! e7(uci5! $e %u% o&ercio!e%-

&ro@r;%- o)#e*i7o% $e;+cie!$o (o% e%*< ((e7!$o ( c;i!o correc*o- (e% &er;i* cu;&(ir co! (o ue e! u!

i!icio %e &(!*ero! (o@rr.

2.2. PLANTEAMIENTO DEL PROBLEMA

Por ( &ro)(e;o &r e7(ur

( @e%*i5! $;i!i%*r*i7 $e ( e;&re% Se@uri$$ Ser7icio% Ge!er(e% Re@i5! Gru SRL.


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A &e%r $e *e!er u! or@!i@r; e%*)(eci$o- (o% *r)#$ore% !o *ie!e!

co!oci;ie!*o $e %*e- ori@i!!$o &ro)(e;% e! ( e;&re%.

No %e cue!* co! u! %i%*e; )ie! e%*)(eci$o $e co!*ro( i!*er!o- (o ue

&er#u$ic (% o&ercio!e% $e ( e;&re%.

Sie!$o ( e;&re% $e cro%- %ie!$o u!o $e e((o% ue %e e!cr@ $e *o$o- e( cu(

!o %e )%*ece co! *o$o e( *r)#o.

Lo% *r)#$ore% !o reci)e! c&ci*cio!e% co!%*!*e- (o cu( e% i!$i%&e!%)(e

$e)i$o ( *r)#o ue re(i'!.

No %e *ie!e e%*)(eci$o u! &(! o cro!o@r; $e u$i*or,% &eri5$ic%- ue

&er;i*! e7(ur ( @e%*i5! $e ( e;&re%.


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2.4. OBETO DE ESTUDIO

L e;&re% o)#e*o $e e%*u$io e% Se@uri$$ Ser7icio% Ge!er(e% Re@i5! Gru

SRL- Di%*ri*o $e Piur- Pro7i!ci $e Piur- De&r*;e!*o $e Piur.

3. USTIFICACIN! IMPORTANCIA Y BENEFICIARIOS DE LAINVESTIGACIN.

3.1. USTIFICACIN

A &e%r $e *e!er !o ;uc+o% >o% e! e( ;erc$o &iur!o- Se@uri$$ Ser7icio%Ge!er(e% Re@i5! Gru SRL- %u% i!icio% *u7o ;uc+ co@i$- o)*u7o )ue!o% c(ie!*e%

ue u*i(i')! %u% %er7icio% $e %e@uri$$.


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e%o i!4(ue ;o*i7 ue $iri;e!*e %e )u%ue crecer &er4eccio!r%e e! (o% %er7icio%

o4reci$o%.

Co! u! $e)i$o co!*ro( e7(uci5!- (o% cu(e% $e)e! %er $e*(($o% &eri5$ico%- %e

(o@rr< $e*er;i!r %i ( @e%*i5! $e ( e;&re% %e e%*< ((e7!$o $e u! ;!er $ecu$ %i

%e e%*

L u$i*or, $e $e%e;&e>o &er;i*e e7(ur %i (o% o)#e*i7o% ;e*% &(!*e$% %e

e%*


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A ( U!i7er%i$$ Ncio!( $e Piur- &orue (e $e;o%*rr< ( %ocie$$- (

c(i$$ e( !i7e( $e co!oci;ie!*o ue *ie!e! (o% e%*u$i!*e%.

A i!7e%*i@$ore% o e%*u$i!*e%- &ue%*o ue (e% %er7ir< co;o !*ece$e!*e &r

( re(i'ci5! $e o*ro% *r)#o% *e!$r

@r!*ice e( ri@or cie!*,4ico $e ( &re%e!*e i!7e%*i@ci5!.

A ( u*or $e ( &re%e!*e i!7e%*i@ci5!- &orue 7 o)*e!er ;


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5. REVISIN DE LA LITERATURA O MARCO TERICO

5.1. ANTECEDENTES DEL PROBLEMA

5.1.1. T+,-/: A-+,/+ 6+ 7 8/ ; ?+6 8-;+6+

?// @+/. C/ 6+- M;/. M-/ B@/! 2010

E( o)#e*i7o $e e%* *e%i% 4ue e%*)(ecer- $e%$e e( co!*e=*o $e ( ;e$ici5! $e(

$e%e;&e>o- u! co!*ri)uci5! &r e( $e%rro((o ( i;&(!*ci5! $e ;ec!i%;o% $e

co!*ro( e! e( %er7icio &)(ico $e( r)o($o $e c((e- *e!$ie!*e ( ;e#or $e( %i%*e; $e

@e%*i5! co! e( &ro&5%i*o $e %u &re%*ci5! %e eco!5;ic- e4icie!*e e4ic'.

E! cu!*o ( $i%e>o $e i!7e%*i@ci5!- ( *e%i% %e ((e75 $e(!*e ;e$i!*e u! )or$#e

$e (o% 4u!$;e!*o% *e5rico% $e ( e7(uci5! $e (o% %i%*e;% $e @e%*i5! $e%$e *re% e!4oue%

@e%*i5! $;i!i%*r*i7co!*)(e- @e%*i5! $e c(i$$ @e%*i5! ;)ie!*(- &r*ir $e( cu(

%e i$e!*i4icro! +err;ie!*% $e u%o co;! ue 4uer! *i(e% $e %i;&(e &(icci5! &r e(


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ue reuiere! u! c;)io &r co!%e@uir u! ;e#or e! ( c(i$$ $e &re%*ci5! $e( %er7icio

&)(ico $e( r)o($o $e c((e- co! ( 4i!(i$$ $e i!icir e( c;i!o +ci u! e( ;o$e(o $e

$e%rro((o %o%*e!i)(e ue %e reuiere )#o e( c*u( ;rco re@u(*orio &ro7i!ci(.

5.1.2. T,-/: P/-, 6/;,/


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Por ;e$io $e e!*re7i%*% ( &er%o!( ( o)%er7ci5! e! (% 7i%i*%- %e *r* $e

i$e!*i4icr (o% &ro)(e;% &re%e!*e% e! %u% &roce%o% - $e cuer$o e%o- &(!*er u! %i%*e;

$ecu$o &r ;i*i@r (% $i4icu(*$e%. Se e;&ie' co! ( i$e!*i4icci5! $e (o% rie%@o%-

(o% cu(e% %e (e $io u! !i7e( $e i;&c*o ocurre!ci- ue &r c$ rie%@o $e)e e=i%*ir

u! co!*ro( ue ;i*i@ue (o ue &ue$ oc%io!r. De e=i%*ir e%*o% co!*ro(e%- 7eri4icr %i %*o%

%o! e4icce% $e !o *e!er co!*ro(e%- %e &ro&o!e $i%e>r o*ro%. Por ;e$io $e ( &(icci5!

$e( Si%*e; $e (% 2S- %e &re*e!$e $r u! 7(or @re@$o ( e;&re%- *o;!$o co;o

&roec*o &i(o*o e( ,- %e e%&er ;o*i7r !o %5(o ( (* @ere!ci- *;)i! (o% e;&(e$o% &r ue

4or;e! &r*e $e e%*e c;)io &r )ie!- ue %i;&(i4icr< e( *r)#o e! @ru&o.


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5.1.5. T,-/: P+8 -+,/ 8/ + / C/;,/ G;

R>?+6 S@+6+/ N6+/; N,- P/,


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co!7e!io% co! $i4ere!*e% i!%*i*ucio!e% ( &ro;oci5! $e ( i!7e%*i@ci5! co%*o cero e!

(% ANP- @re@5 G;)o.

E( Co!*r(or Ge!er(- Fu$ +our- !u!ci5 e%*o% re%u(*$o% e! u! c*o &ro*oco(r

re(i'$o e%* ;>!- $o!$e $e;o e=;i!5 $o% &roce%o% o&er*i7o% c(7e% L @e%*i5!

&r*ici&*i7 e( co!*ro( 7i@i(!ci $e (% ANP- e!4oc!$o e( !


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con el &in de se'uir mejorando nuestra atenci"n a nias y nios menores de tres aos de

edad que viven en situaci"n de po(re)a y po(re)a e*trema!- @re@5.

Por %u &r*e- e( co!*r(or i!$ic5 ue e%* u$i*or, $e $e%e;&e>o e% u! ;ue%*r $e

ue ( Co!*r(or, !o %o(o )u%c errore% e irre@u(ri$$e%- %i!o *;)i! e4icie!ci

e4icci e! (% i!%*i*ucio!e%. +sta es la cuarta auditora de desempeo que reali)amos y

se vienen cuatro ms a otras instancias +n otros pases, este tipo de acciones representan

el 100- de las contraloras 'enerales porque se ha compro(ado que tener procesos

e&ectivos es lo mejor para la 'esti"n y contra la corrupci"n! - i!$ic5.

L ;i!i%*r Bu%*;!*e *;)i! i!4or;5 ue $e%$e e( MIDIS- co;o re%&o!%)(e $e

Cu! M

&r*icu(r- e( $irec*or e#ecu*i7o $e Cu! M


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E( &(! $e cci5! ue Cu! M


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E! *r;i!o% @e!er(e%- u$i*r- e% e=;i!r 7eri4icr i!4or;ci5!- re@i%*ro%-

&roce%o%- circui*o%- e*c. co! o)#e*o $e e=&re%r u! o&i!5! %o)re %u )o!$$ o 4i)i(i$$.

JMir N7rro- /009K

Por*er Bur*o!- J1?Q6K $e4i!e! ( Au$i*or, co;o e( e=;e! $e ( i!4or;ci5! &or

u! *ercer &er%o! $i%*i!* $e uie! ( &re&r5 $e( u%urio- co! ( i!*e!ci5! $e

e%*)(ecer %u 7erci$$H e( $r co!ocer (o% re%u(*$o% $e e%*e e=;e!- co! ( 4i!(i$$

$e u;e!*r ( u*i(i$$ $e *( i!4or;ci5! &r e( u%urio.

Ar*+ur . o(;e% J1?Q8K- o)*ie!e co;o co!c(u%i5! e! %u co!ce&*o ;o$er!o ue

( Au$i*or, e% Xe( e=;e! cr,*ico %i%*e;


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La .uditora es un proceso sistemtico para o(tener y evaluar de manera o(jetiva

las evidencias relacionadas con in&ormes so(re actividades econ"micas y otros

acontecimientos relacionados +l &in del proceso consiste en determinar el 'rado de

correspondencia del contenido in&ormativo con las evidencias que le dieron ori'en, as

como determinar si dichos in&ormes se han ela(orado o(servando principios esta(lecidos

para el caso!

L @u, I!*er!cio!( $e Au$i*or, No. 6 JI.F.A.C.- 1??QK Pri!ci&io% )


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E( o)#e*o $e ( c*i7i$$ $e ( u$i*or, %o! (% u!i$$e% eco!5;ic%- (% cu(e%

&r $ecur(% (o% *ie;&o% ;o$er!o% %e $e)e! co!%i$err co;o %i%*e;% )ier*o%

co;&ue%*o% $e ;uc+o% %u)%i%*e;%- $e (o% cu(e% (o% %i%*e;% $e i!4or;ci5! %o! (o% ;


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E! ( co!ce&*u(i'ci5! *r$icio!( (o% o)#e*i7o% $e ( u$i*or, er! *re%

De%cu)rir 4ru$e%

De%cu)rir errore% $e &ri!ci&io

De%cu)rir errore% *c!ico%

Pero e( 7!ce *ec!o(5@ico e=&eri;e!*$o e! (o% (*i;o% *ie;&o% e! (o% ue %e +

$e!o;i!$o ( XRe7o(uci5! I!4or;


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&ue$e ((e@r %u&o!er%e. L co!$ici5! !ece%ri &r ( u$i*or, e% ue e=i%* u! %i%*e;

$e i!4or;ci5!. E%*e %i%*e; $e i!4or;ci5! &ue$e &er*e!ecer u! e;&re% &ri7$ u

o4ici(- (ucr*i7 o !o (ucr*i7.

L Au$i*or, e% e7(uci5! co;o *o$ e7(uci5! $e)e &o%eer u! &*r5! co!*r e(

cu( e4ec*ur ( co;&rci5! &o$er co!c(uir %o)re e( %i%*e; e=;i!$o. E%*e &*r5! $e

co;&rci5! o)7i;e!*e 7rir< $e cuer$o (


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Si *e!e;o% e! cue!* ( ;!er co;o %e e#erce ( Au$i*or,- e%* &ue$e c(%i4icr%e

e! E=*er! e I!*er!.

A-+,/ E,;

A&(ic!$o e( co!ce&*o @e!er(- %e &ue$e $ecir ue ( u$i*or, e=*er! o

i!$e&e!$ie!*e e% e( e=;e! cr,*ico- %i%*e;


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Pr

E;i*ir u! o&i!i5! &ro4e%io!( i!$e&e!$ie!*e.

Dr Fe &)(ic %o)re ( r'o!)i(i$$ $e ( i!4or;ci5! e=;i!$.

V(i$r !*e *ercero% ( i!4or;ci5! &ro$uci$ &or ( e;&re%H

For;u(r reco;e!$cio!e% %u@ere!ci%.

L Au$i*or, E=*er! o I!$e&e!$ie!*e *ie!e &or o)#e*o 7eri@ur ( r'o!)i(i$$-

i!*e@ri$$ u*e!*ici$$ $e (o% e%*$o%- e=&e$ie!*e% $ocu;e!*o% *o$ ue((

i!4or;ci5! &ro$uci$ &or (o% %i%*e;% $e ( or@!i'ci5!. U! Au$i*or, E=*er! %e ((e7

c)o cu!$o %e *ie!e ( i!*e!ci5! $e &u)(icr e( &ro$uc*o $e( %i%*e; $e i!4or;ci5!

e=;i!$o co! e( 4i! $e co;&>r ( ;i%;o u! o&i!i5! i!$e&e!$ie!*e ue (e $

u*e!*ici$$ &er;i* (o% u%urio% $e $ic+ i!4or;ci5! *o;r $eci%io!e% co!4i!$o e!

(% $ec(rcio!e% $e( u$i*or.


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? A-+,/ I;,;

L u$i*or, I!*er! e% e( e=;e! cr,*ico %i%*e;


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5.2.1.5.2. C++66+=; / /?K,/ 8;

De cuer$o (


31/77

"ue e( )(!ce &re%e!* r'o!)(e;e!*e ( %i*uci5! 4i!!cier $e ( e;&re%

e! ( 4ec+ $e( e=;e! e( re%u(*$o $e (% o&ercio!e% e! u! &er,o$o

$e*er;i!$o-

"ue (o% e%*$o% 4i!!ciero% )&ri!ci&io% $e co!*)i(i$$ $e @e!er( ce&*ci5! !or;% (e@(e% 7i@e!*e% e!

Per-

"ue *(e% &ri!ci&io% +! %i$o &(ic$o% co!%i%*e!*e;e!*e &or ( e;&re% $e u!

&er,o$o o*ro.

? A-+,/ G,+=;

L Au$i*or, $e Ge%*i5! u!ue !o *! $e%rro(($ co;o ( Fi!!cier- e% %i %e

uiere $e i@u( o ;or i;&or*!ci ue e%* (*i;- &ue% %u% e4ec*o% *ie!e! co!%ecue!ci%


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medios de operaci"n y empleo que d a sus recursos humanos y materiales JLeo!r$-

1?Q0K

ou,! Ro$r,@ue' V(e!ci &(!*e u! $e4i!ici5! $e Au$i*or, O&ercio!( %,

#e de&ine como una tcnica para evaluar sistemticamente la e&ectividad de una

&unci"n o una unidad con re&erencia a normas de la empresa, utili)ando personal

especiali)ado en el rea de estudio, con el o(jeto de ase'urar a la administraci"n que sus

o(jetivos se cumplan, y determinar qu condiciones pueden mejorarse JRo$ri@ue'

V(e!ci- 1?Q2K

Lo% $o% !*eriore% co!ce&*o% %e +! 7e!i$o ;!e#!$o $e ;!er *( ue %e +c,

u! $i4ere!cici5! e!*re u$i*or, $;i!i%*r*i7 u$i*or, o&ercio!(- cu!$o e! (

re(i$$ er! $o% !o;)re% &r u! ;i%;o &roce%o- &ue% e! ( &r


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L% NIAS %o! !or;% i!*er!cio!(e% $e u$i*or,- ue (o% u$i*ore% $e (o% &,%e%

%i@ue! e%% !or;% &r re(i'r e( *r)#o $e u$i*or,- &r ue %e $e c(i$$.

Ac*u(;e!*e e( or@!i%;o ue e;i*e (% NIAS- e% e( IAASB- u!* $e Nor;%

I!*er!cio!(e% $e Au$i*or, A%e@ur;ie!*o. E( o)#e*i7o $e( IAASB- e% 4i#r !or;% $e

u$i*or, $e %e@ur;ie!*o i!*er!cio!(e% $e (* c(i$$- &ro;o7ie!$o ( co!7er@e!ci

$e (% !or;% !cio!(e% co! (% i!*er!cio!(e% $e ;!er $e (o@rr u!i4or;i$$ e! (

&r


34/77

NIA 6/0 I;&or*!ci re(*i7 $e ( Au$i*ori

NIA 660 Proce$i;ie!*o% $e( Au$i*or e! re%&ue%* (o% rie%@o% e7(u$o%

8008?? EVALUACIN DEL RIESGO Y RESPUESTA A LOS RIESGOS

EVALUADOS

NIA 800 E7(ucio!e% $e rie%@o co!*ro( i!*er!o

NIA 801 Au$i*ori e! u! ;)ie!*e $e %i%*e;% $e i!4or;ci5! &or co;&u*$or

NIA 80/ Co!%i$ercio!e% $e u$i*or, re(*i7% e!*i$$e% ue u*i(i'!

or@!i'cio!e% $e %er7icio%

2002?? EVIDENCIA DE AUDITORIA

NIA 200 E7i$e!ci $e u$i*ori

NIA 201 Co!%i$ercio!e% $icio!(e% &r &r*i$% e%&ec,4ic%

NIA 202 Co!4ir;cio!e% e=*er!%

NIA 210 Tr)#o% i!ici(e% B(!ce $e &er*ur


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NIA :00 E( Dic*;e! $e( u$i*or %o)re (o% e%*$o% 4i!!ciero%

NIA :01 Mo$i4iccio!e% ( Dic*;e! $e( Au$i*or I!$e&e!$ie!*e

NIA :10 Co;&r*i7o%

NIA :/0 O*r i!4or;ci5! e! $ocu;e!*o% ue co!*ie!e! e%*$o% 4i!!ciero%

u$i*$o%

Q00Q?? REAS ESPECIALIZADAS

NIA Q00 E( Dic*;e! $e( u$i*or %o)re co;&ro;i%o% $e u$i*ori co! &ro&5%i*o

e%&eci(

NIA Q10 E( e=;e! $e i!4or;ci5! 4i!!cier &ro%&ec*i7


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+ r*i4ic$o %u &(icci5! e! e( III Co!@re%o Ncio!( $e Co!*$ore% P)(ico%- ((e7$o

c)o e! e( >o 1?:1- e! ( ciu$$ $e Areui&.

Por (o *!*o- e%*% !or;% %o! $e o)%er7ci5! o)(i@*ori &r (o% Co!*$ore%

P)(ico% ue e#erce! ( u$i*or, e! !ue%*ro &,%- &or cu!*o $e;

5.2.1.&.1. C++66+=; D L NAGAS

E! ( c*u(i$$ (% NAGAS- 7i@e!*e e! !ue%*ro &,% %o! 10- (% ;i%;% ue

co!%*i*ue! (o% J10K $ie' ;!$;ie!*o% &r e( u$i*or %o!


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$ &ndependencia

E%* !or; reuiere ue e( u$i*or %e i!$e&e!$ie!*eH $e;


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)$ "laneamiento y Super*isin

L &(!eci5! $e( *r)#o *ie!e co;o %i@!i4ic$o- $eci$ir co! !*ici&ci5! *o$o%

c$ u!o $e (o% &%o% %e@uir &r re(i'r e( e=;e! $e u$i*or,. Pr cu;&(ir co! e%*

!or;- e( u$i*or $e)e co!ocer 4o!$o ( E;&re% ue 7 %er o)#e*o $e %u i!7e%*i@ci5!-

&r %, &(!er e( *r)#o re(i'r- $e*er;i!r e( !;ero $e &er%o!% !ece%ri% &r

$e%rro((r e( *r)#o- $eci$ir (o% &roce$i;ie!*o% *c!ic% &(icr %, co;o ( e=*e!%i5!

$e (% &rue)% re(i'r. L &(!i4icci5! $e( *r)#o i!c(ue %&ec*o% *(e% co;o e(

co!oci;ie!*o $e( c(ie!*e- %u !e@ocio- i!%*(cio!e% 4,%ic%- co()orci5! $e( ;i%;o e*c.

+$ Estudio y E*aluacin del (ontrol &nterno

L %e@u!$ !or; %o)re ( e#ecuci5! $e( *r)#o i!$ic %e $e)e ((e@r (

co!oci;ie!*o o co;&re%i5! $e( co!*ro( i!*er!o $e( c(ie!*e co;o u! )%e &r #u'@r %u

co!4i)i(i$$ &r $e*er;i!r ( e=*e!%i5! $e (% &rue)% &roce$i;ie!*o% $e u$i*or,

&r ue e( *r)#o re%u(*e e4ec*i7o.


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%i%*e; $e co!*ro( i!*er!o (o cu( &ue$e oc%io!r e( $e%cu)ri;ie!*o $e irre@u(ri$$e% o (

&o%i)i(i$$ ue e=i%*!.

$ E*idencia Suficiente y (ompetente

L ;or &r*e $e( *r)#o $e( u$i*or i!$e&e!$ie!*e ( 4or;u(r %u o&i!i5! %o)re

(o% e%*$o% 4i!!ciero%- co!%i%*e e! o)*e!er e=;i!r ( e7i$e!ci $i%&o!i)(e. L &()r

e7i$e!ci e% u! @(ici%;o *o;$o $e( i!@(%- &ue% e! e%&>o( ( &()r correc* e% &rue).

E( ;*eri( $e &rue) 7r, %u%*!ci(;e!*e e! (o re(cio!$o co! %u i!4(ue!ci %o)re (

co! re%&ec*o (o% e%*$o% 4i!!ciero% %u#e*o% %u e=;e!.

L %u4icie!ci $e ( e7i$e!ci co;&ro)*ori %e re4iere ( c!*i$$ $e e7i$e!ci

o)*e!i$ &or e( u$i*or &or ;e$io $e (% *c!ic% $e u$i*or, Jco!4ir;cio!e%-

i!%&eccio!e%- i!$@cio!e%- c(cu(o e*c.K. L e7i$e!ci co;&ro)*ori co;&e*e!*e

corre%&o!$e ( c(i$$ $e ( e7i$e!ci $uiri$ &or ;e$io $e e%% *c!ic% $e u$i*or,.


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%e &re%e!*! (i;i*cio!e% e! e( (c!ce $e( *r)#o $e( u$i*or ue (o i;&o%i)i(i* &r

4or;r%e u! o&i!i5! %o)re ( &(icci5! $e (o% &ri!ci&io%- %e reuiere ( corre%&o!$ie!*e

%(7e$$ e! %u i!4or;e.

/$ (onsistencia

E( o)#e*i7o $e ( !or; %o)re u!i4or;i$$ e% $r %e@uri$$ $e ue (

co;&r)i(i$$ $e (o% e%*$o% 4i!!ciero% e!*re &er,o$o% !o + %i$o 4ec*$

%u)%*!ci(;e!*e &or c;)io% e! (o% &ri!ci&io% co!*)(e% e;&(e$o% o e! e( ;*o$o $e %u

&(icci5!- o %i ( co;&r)i(i$$ + %i$o 4ec*$ %u)%*!ci(;e!*e &or *(e% c;)io%-

reuerir u! i!$icci5! cerc $e ( !*ur(e' $e (o% c;)io% %u% e4ec*o% %o)re (o%

e%*$o% 4i!!ciero%.

L !or; %o)re u!i4or;i$$ e%*< $iri@i$ ( co;&r)i(i$$ e!*re (o% e%*$o%

4i!!ciero% $e( e#ercicio corrie!*e co! (o% $e( e#ercicio !*erior- u!ue !o %e &re%e!*e!


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Recor$e;o% ue e( &ro&5%i*o &ri!ci&( $e ( u$i*or, e%*$o% 4i!!ciero% e% ( $e

e;i*ir u! o&i!i5! %o)re %i %*o% &re%e!*! o !o r'o!)(e;e!*e ( %i*uci5! 4i!!cier

re%u(*$o% $e o&ercio!e%- &ero &ue$e &re%e!*r%e e( c%o $e ue &e%r $e *o$o% (o%

e%4uer'o% re(i'$o% &or e( u$i*or- %e + 7i%*o i;&o%i)i(i*$o $e 4or;r%e u! o&i!i5!-

e!*o!ce% %e 7er< o)(i@$o )%*e!er%e $e o&i!r.

Por co!%i@uie!*e e( u$i*or *ie!e (% %i@uie!*e% (*er!*i7% $e o&i!i5! &r %u

$ic*;e!.

O&i!i5! (i;&i o %i! %(7e$$e%

O&i!i5! co! %(7e$$e% o c(i4ic$

O&i!i5! $7er% o !e@*i7

A)%*e!ci5! $e o&i!r


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De cuer$o co! ( ISSAI 1008- u! u$i*ori $e $e%e;&e>o i!$i7i$u( $e)er, *e!er

co;o o)#e*i7o e=;i!r u! o ;


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Lo% u$i*ore% $e)er,! %e(eccio!r (o% *e;% $e u$i*or, ue %e! %i@!i4ic!*e%-

u$i*)(e% ue re4(e#e! e( ;!$*o $e (% EFS9. L u$i*ori $e)er, co!$ucir +ci

)e!e4icio% i;&or*!*e% &r (% 4i!!'% $;i!i%*rci5! &)(ic- ( e!*i$$ u$i*$- o e(

&)(ico e! @e!er(. Cu!$o e=i%* u! %o)re &o%ici5! e!*re o*ro% *i&o% $e u$i*or, (

u$i*ori $e $e%e;&e>o- ( c(%i4icci5! $e u! u$i*or, e! &r*icu(r $e)er, $e&e!$er $e(

&ro&5%i*o &ri!ci&( $e $ic+ u$i*or,:. A$e;

e%&er$o $e ( u$i*or, *o;!$o e! cue!* (% c&ci$$e% $e u$i*or,. Lo% &roce%o% $e

&(!i4icci5! e%*r*@icQ e%*)(eci;ie!*o $e( e( &ro@r; !u( $e u$i*or,%- %o!

+err;ie!*% *i(e% &r e%*)(ecer &riori$$e%.

5.2.2.2. E /6/ -+,/

5.2.2.2.1. P;6+=; -; -+,/


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)K E( o)#e*i7o $e u$i*or,- cue%*io!e% o +i&5*e%i%- cri*erio%- (c!ce &erio$o

cu)ier*o &or ( u$i*ori- ;e*o$o(o@, Ji!c(ue!$o *c!ic% %er u%$%

&r ( reco(ecci5! $e e7i$e!ci co!$ucci5! $e !


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A( $e*er;i!r ( e=*e!%i5! (c!ce $e ( u$i*or,- (o% u$i*ore% 4recue!*e;e!*e

!ece%i*! e7(ur ( co!4i)i(i$$ $e (o% co!*ro(e% i!*er!o% ue u$! e! ( co!$ucci5! $e

(o% %u!*o% $e ( e!*i$$ u$i*$16.

L ;e$i$ $e e% e7(uci5! $e&e!$e $e (o% o)#e*i7o% $e ( u$i*ori. Mr &roce$i;ie!*o% $e u$i*or,- e( u$i*or $e)e $e*er;i!r (o% ;e$io% &r

reco(ec*r ( e7i$e!ci $e u$i*or, %u4icie!*e &ro&i$ &r %cr co!c(u%io!e% $e (o%

o)#e*i7o%- re%&o!$er (% cue%*io!e% $e u$i*or,- o co!4ir;r u! +i&5*e%i%. Y ue (o%

u$i*ore% rr 7e' *ie!e! ( o&or*u!i$$ $e co!%i$err *o$ ( i!4or;ci5! $e( e!*e

u$i*$o- ;*o$o% $e reco&i(ci5! $e $*o% *c!ic% $e ;ue%*reo $e)e! %e(eccio!r%e

cui$$o%;e!*e. L 4%e $e &(!eci5! $e)er, i;&(icr cier*o% e%4uer'o% $e i!7e%*i@ci5!-


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( 4(e=i)i(i$$- i;@i!ci5! (*o% !i7e(e% $e +)i(i$$e% !(,*ic% reueri$%- ue %i

%*% %o! ;u &re%cri&*i7% &ue$e! o)%*cu(i'r ( 4(e=i)i(i$$- e( #uicio &ro4e%io!(- (o%

(*o% !i7e(e% $e +)i(i$$e% !(,*ic% reueri$% e! ( u$i*or, $e $e%e;&e>o12.

Lo% u$i*$o% $e)e! %er !o*i4ic$o% %o)re (o% %&ec*o% c(7e $e ( u$i*ori-

i!c(ue!$o e( o)#e*i7o- (% cue%*io!e% e( (c!ce- !*e% $e e;&e'r co! ( 4%e $e

reco(ecci5! $e $*o%19o $e%&u% $e co;&(e*r ( &(!eci5! $e ( u$i*ori.

5.2.2.2.2. R+6+=; A-+,/ D8/

L ()or $e re7i%i5! $e u$i*or, %e ((e7 c)o %o)re ( )%e $e ( &(!eci5! $e

u$i*or, re(i'$- (o% $ocu;e!*o% $e &(!eci5! &or e(( $e%rro(($o%.

L% u$i*ori% $e)e! %er re(i'$% co! e( $e)i$o cui$$o- co! o)#e*i7i$$ co!

%u&er7i%i5! &ro&i$. E( eui&o u$i*or $e)e *e!er- $e ;!er co(ec*i7- e( co!oci;ie!*o

$ecu$o $e ( ;*eri *c!ic% $e u$i*or,.


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%er co;&e*e!*e- re(e7!*e r'o!)(e- 4i! $e ue %o&or*e e( #uicio co!c(u%io!e% $e(

u$i*or e! re(ci5! (% cue%*io!e% $e u$i*or,1Q. To$o% (o% +(('@o% co!c(u%io!e% $e

u$i*or, $e)e! e%*r %u%*e!*$o% &or e7i$e!ci $e u$i*or,.

Lo% u$i*ore% $e $e%e;&e>o $e)e! %er i!@e!io%o%- 4(e=i)(e% %i%*e;


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u$i*or, $e)e %*i%4cer *;)i! (o% reueri;ie!*o% $e u! )ue! $;i!i%*rci5! $e(

&roec*o.

E( $e%rro((o $e )ue!% $ecu$% re(cio!e% e=*er!% e% u! 4c*or c(7e e! e(

(o@ro $e u$i*or,% $e $e%e;&e>o- e4icce% e4icie!*e%. Lo% u$i*ore% $e)e! ;!*e!er

)ue!% re(cio!e% &ro4e%io!(e% co! (% &r*e% i!7o(ucr$%- &ro;o7er e( (i)re 4r!co

i!*erc;)io $e i!4or;ci5!- e! ( ;e$i$ e! ue (o% reui%i*o% $e co!4i$e!ci(i$$ (o

&er;i*!- ((e7r c)o $e)*e% e! u! *;5%4er $e re%&e*o ;u*uo co;&re!%i5! $e (%

4u!cio!e% re%&o!%)i(i$$e% re%&ec*i7% $e c$ u! $e (% &r*e% i!*ere%$%. E( &roce%o

$e co;u!icci5! e!*re e( u$i*or e( e!*e u$i*$o co;ie!' e! ( e*& $e &(!eci5! $e

( u$i*or, co!*i! $ur!*e *o$o e( &roce%o $e ( ;i%;- ;e$i!*e u! &roce%o

co!%*ruc*i7o $e i!*ercci5!- ( ;i%;o *ie;&o e! ue (o% $i4ere!*e% re%u(*$o%- r@u;e!*o%

e7(uci5! $e &er%&ec*i7% %o! %i$o e7(u$o%. E! c%o $e i;&or*!*e% +(('@o% $e

u$i*or, re(i'$o% $ur!*e ( ;i%;- %*o% $e)e! %er co;u!ic$o% ue((% &er%o!%

e!cr@$% $e ( @o)er!!' cor&or*i7- $e ;!er o&or*u!.

Lo% u$i*ore% !o $e)e! co;u!icr *ercer% &r*e%- !i $e ;!er or( o e%cri*-


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!*ur(e'- &or e#e;&(o ( e7(uci5! $e %i (o% recur%o% +! %i$o e;&(e$o% $e u! ;!er

&ro&i$- e;i%i5! $e co;e!*rio% %o)re e( i;&c*o $e &o(,*ic% &ro@r;%-

reco;e!$ci5! $e c;)io% ue &re*e!$! $r (u@r ;e#or%/8.

Pr *o$% (% *re% $e u$i*or,- cu(uier (i;i*ci5! e! (% ()ore% $e

4i%c(i'ci5!- *(e% co;o re@u(cio!e% re%*ric*i7%- o (i;i*cio!e% re(cio!$% co! cce%o

( i!4or;ci5! o reueri;ie!*o% $e i!4or;e%- $e)e! %er re7e($% (o% u%urio% $e(

i!4or;e $e u$i*or,. E( i!4or;e $e)e *;)i! re7e(r (% !or;% ue 4uero! c*$% (o%

cri*erio% $e u$i*or, &(ic$o% e! ( e#ecuci5! $e ( u$i*or, $e $e%e;&e>o.

Nor;(;e!*e- !o %e e%&er ue e( u$i*or &ro&orcio!e u! o&i!i5! @(o)( %o)re e(

(o@ro $e ( eco!o;,- e4icie!ci e4icci $e u! e!*e u$i*$o- e! ( ;i%; 4or; ue (o

+ce e( $ic*;e! $e e%*$o% 4i!!ciero%/2. Cu!$o &or ( !*ur(e' $e ( u$i*or, e%*o %e

&o%i)(e e! re(ci5!


50/77

!ece%ri%/:.Lo% +(('@o% co!c(u%io!e% $e u$i*or, $e)e! )%r%e e! e7i$e!ci $e)e!

$i%*i!@uir%e c(r;e!*e e! e( i!4or;e/Q. To$o% (o% r@u;e!*o% re(e7!*e% $e)e! %er

co!%i$er$o% e! e( i!4or;e %*e $e)e %er eui**i7o #u%*o./?

L% reco;e!$cio!e%- cu!$o %*% %e ;e!cio!!- $e)e! %er ;!i4e%*$% e! u!

4or; (5@ic )%$ e! co!oci;ie!*o%- rcio!( H $e)e! %u%*e!*r%e e! +(('@o% $e

u$i*or,% co;&e*e!*e% re(e7!*e%60. %*% $e)e! %er 4c*i)(e%- @re@r 7(or )or$ e(

o)#e*i7o cue%*io!e% $e u$i*or,. %*% $e)e! $iri@ir%e ( e!*i$$ ue *e!@ (

re%&o!%)i(i$$ co;&e*e!ci &r %u i;&(e;e!*ci5!.

Lo% u$i*ore% $e)e! %e>(r *o$o% (o% c%o% re(e7!*e% $e !ocu;&(i;ie!*o $e

)u%o61ue %e +u)ier! e!co!*r$o $ur!*e o e! co!e=i5! co! ( u$i*or, 6/.Cu!$o e%*o%

c%o% !o %e re(cio!! co! (% cue%*io!e% $e ( u$i*or,- %e &re7- !o o)%*!*e- ue

$e)er,! %er co;u!ic$% ( u$i*$o- &re4eri)(e;e!*e &or e%cri*o- $iri@i$o% ( !i7e(

#er


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L &ro$ucci5! $e i!4or;e% $e u$i*or, &o ( cre$i)i(i$$ $e ( 4u!ci5!

4i%c(i'$or. L% EFS $e)e! $eci$ir %o)re e( ;*o$o $e $i%*ri)uci5!- $e co!4or;i$$ co!

%u% re%&ec*i7o% ;!$*o%. Lo% i!4or;e% $e)e! %er $i%*ri)ui$o% ( e!*i$$ 4i%c(i'$- (

Po$er E#ecu*i7o o ( Le@i%(*i7o - cu!$o %e re(e7!*e%- (o% ;e$io% $e co;u!icci5!

o*r% &r*e% i!*ere%$%68- ;e!o% $e ue e%*e &ro+i)i$ &or (@u! (e@i%(ci5! o

re@u(cio!e%.

5.2.2.2.4. S


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c(i$$- %, co;o c(i$$ e=*er! re7i%i5! e!*re &re%- &r &o$er o4recer u! @r!*,

r'o!)(e $e ue ( u$i*or, %e + ((e7$o c)o $e cuer$o (% !or;% &ro4e%io!(e%

(o% reueri;ie!*o% (e@(e% re@u(*orio%- $e ue (o% re&or*e% %o! $ecu$o%. E! e%*e

%e!*i$o- (% EFS $e)e! &(icr (% $i%&o%icio!e% $e ( ISSAI 80- ( cu( )ri!$ e( ;rco $e

*r)#o e! re(ci5! ( e%*)(eci;ie!*o ;!*e!i;ie!*o $e u! %i%*e; &ro&i$o $e co!*ro(

$e c(i$$- e( cu( )rc *o$% (% u$i*ori%- @r!*,% o*ro *r)#o re(i'$o &or (%

EFS. Pr e( &ro&5%i*o $e ( u$i*ori $e $e%e;&e>o- (o% %i@uie!*e% %&ec*o% %o!

i;&or*!*e% &r %e@urr ( c(i$$ e! e( *r)#o $e 4i%c(i'ci5!

K E! ( ;e$i$ $e (o &o%i)(e cu!$o %e !ece%rio- (% u$i*ori% $e $e%e;&e>o

$e)e! ((e7r%e c)o &or eui&o%- $$o ue co;o re@(- )or$! cue%*io!e%

co;&(e#%6Q.To$o% (o% ;ie;)ro% $e( eui&o u$i*or $e)e! e!*e!$er (% cue%*io!e%

$e u$i*or,- (o% *r;i!o% $e re4ere!ci %o)re e( *r)#o ue %e (e% + %i@!$o-

( !*ur(e' $e (% re%&o!%)i(i$$e% ue (e% +! i;&ue%*o &or &r*e $e (%

!or;% $e u$i*or,H


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5.2.3. G,+=; A8+;+,,+@

5.2.3.1. D+;+6+=; G,+=;

E% e( &roce%o e;&re!$i$o &or u! o ;


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5.2.3.3. I8/,;6+

L *re $e co!%*ruir u! %ocie$$ eco!5;ic;e!*e ;e#or- !or;% %oci(e%

;e#or$% u! @o)ier!o ;


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P(!i4icr i;&(ic ue (o% @ere!*e% &ie!%! co! !*e(ci5! e! %u% ;e*% ccio!e%-

ue )%! %u% c*o% e! (@! ;*o$o- &(! o (5@ic !o e! cor'o!$%. Lo% &(!e%

&re%e!*! (o% o)#e*i7o% $e ( or@!i'ci5! e%*)(ece! (o% &roce$i;ie!*o% i$5!eo% &r

(c!'r(o%. So! ( @u, &r ue ( or@!i'ci5! o)*e!@ co;&ro;e* (o% recur%o% ue

%e reuiere! &r (c!'r (o% o)#e*i7o%.

5.2.3.4.2. O


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L $e4i!ici5! ( i!*er&re*ci5! $e ( e4icie!ci re%u(*! ;( ue ( e4icie!ci

%e &(ic (o ue re(i' cu;&(i$;e!*e ( 4u!ci5! ue e%*< $e%*i!$o.

Curio%;e!*e- *o$o% (o% $iccio!rio% $e( i!@(% ue co!%u(*;o% i!cor&or! (

re(ci5! ;e$io%4i!e% Jo i!%u;o%(o@ro%K e! %u $e4i!ici5! $e e4icie!ci- u!ue ;uc+o%

$iccio!rio% $e( c%*e((!o !o i!c(ue! !i!@u! re4ere!ci ( u%o $e i!%u;o% o recur%o%.

E! (% &(iccio!e% $e e4icie!ci ( !


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L &()r e4icci 7ie!e $e( L*,! e44icere ueH %u 7e'- e% $eri7$o $e 4cere-

ue %i@!i4ic +cer o (o@rr. E( Diccio!rio $e ( Le!@u E%&>o( $e ( Re( Ac$e;i

E%&>o( %e>( ue e4icci %i@!i4ic 7ir*u$- c*i7i$$- 4uer' &o$er &r o)rr.

Mr, Mo(i!er i!*er&re* e% $e4i!ici5! %u@iere ue e4icci %e &(ic (%

co%% o &er%o!% ue &ue$e! &ro$ucir e( e4ec*o o &re%*r e( %er7icio ue e%*

$e%*i!$%. A(@o e% e4ic' %i (o@r o +ce (o ue $e), +cer. Lo% $iccio!rio% $e(

i$io; i!@(e% i!$ic! $e4i!icio!e% %e;e#!*e%. Por e#e;&(o- e( e)%*er\% I!*er!*io!(

$e4i!e e4icci Je44iccK co;o e( &o$er $e &ro$ucir (o% re%u(*$o% e%&er$o%.

A&(ic!$o e%*% $e4i!icio!e% (% &o(,*ic% &ro@r;% %oci(e%- ( e4icci $e u!

&o(,*ic o &ro@r; &o$r, e!*e!$er%e co;o e( @r$o e! ue %e (c!'! (o% o)#e*i7o%

&ro&ue%*o%.

U! &ro@r; e% e4ic' %i (o@r (o% o)#e*i7o% &r ue %e $i%e>r. U! or@!i'ci5!

e4ic' cu;&(e c)(;e!*e ( ;i%i5! ue (e $ r'5! $e %er.


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Mor e4icci %e (o@r e! ( ;e$i$ ue (% $i%*i!*% e*&% !ece%ri% &r rri)r

e%o% o)#e*i7o%- %e cu;&(e! $e ;!er or@!i'$ or$e!$ %o)re ( )%e $e %u

&riori$$ e i;&or*!ci. JMoe- 1???K

#. $IPTESIS

#.1. $IPTESIS GENERAL

Me$i!*e ( Au$i*ori $e( De%e;&e>o- %e &o$r< e7(ur ( @e%*i5! $;i!i%*r*i7 $e (

e;&re% Se@uri$$ Ser7icio% Ge!er(e% Re@i5! Gru SRL.

#.2. $IPTESIS ESPEC"FICAS

Me$i!*e e( $e%rro((o $e ( u$i*or, $e( $e%e;&e>o- %e (o@rr< ue %* %e u!

+err;ie!* &r e7(ur ( @e%*i5! $;i!i%*r*i7 $e ( e;&re% Se@uri$$

Ser7icio% Ge!er(e% Re@i5! Gru SRL.


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#.4. OPERACIONALI%ACIN DE LAS VARIABLES

VARIABLESDEFINICIN CONCEPTUAL

DIMENSIONES INDICADORES

I;;+;,

Re7i%i5! i!$e&e!$ie!*e o)#e*i7 $e (o%

&roec*o%- %i%*e;%- &ro@r;% u

or@!i'cio!e% @u)er!;e!*(e%- e!

cu!*o u!o o ;o

E4icie!ci

Au$i*or, $e(De%e;&e>o.

E4icci

E4ec*i7i$$

P(!eci5!


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&. METODOLOG"A: M'TODOS Y MATERIALES

&.1. TIPO DE INVESTIGACIN

D6+,+@

Mu 4recue!*e;e!*e e( &ro&5%i*o $e( i!7e%*i@$or e% $e%cri)ir %i*ucio!e%

e7e!*o%. E%*o e%- $ecir c5;o e% %e ;!i4ie%* $e*er;i!$o 4e!5;e!o. Lo% e%*u$io%

$e%cri&*i7o% )u%c! e%&eci4icr (% &ro&ie$$e% i;&or*!*e% $e &er%o!%- @ru&o%-

co;u!i$$e% o cu(uier o*ro 4e!5;e!o ue %e %o;e*i$o !


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&.2. EL DISE(O DE LA INVESTIGACIN

E( $i%e>o $e ( i!7e%*i@ci5! e% N/ +8;,H ( cu( e%- u! i!7e%*i@ci5!

%i%*e;

DATOS

&.3.1. M,//

L u$i*or, u*i(i' e( ;*o$o $e$uc*i7o i!$uc*i7o- &ue% re(i' e( e=;e!


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Pr &(icr e( ;*o$o $e$uc*i7o ( u$i*or, %e !ece%i*

For;u(ci5! $e o)#e*i7o% @e!er(e% o e%&ec,4ico% $e( e=;e! re(i'r

U! $ec(rci5! $e (% !or;% $e u$i*or, @e!er(;e!*e ce&*$% &ri!ci&io% $e

co!*)i(i$$ $e @e!er( ce&*ci5!.

U! co!#u!*o $e &roce$i;ie!*o% &r @uir e( &roce%o $e( e=;e!

A&(icci5! $e !or;% @e!er(e% %i*ucio!e% e%&ec,4ic%

For;u(ci5! $e u! #uicio %o)re e( %i%*e; e=;i!$o *o;$o e! co!#u!*o

&.3.1.2. M,// I;-6,+@/

E( ;*o$o i!$uc*i7o ( co!*rrio $e( $e$uc*i7o %e &r*e $e 4e!5;e!o% &r*icu(re%

co! i!ci$e!ci *( ue co!%*i*ue! u! =io;- (e- !or;- *eor,- e% $ecir &r*e $e (o

&r*icu(r 7 +ci (o u!i7er%(.


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E()orci5! $e &&e(e% $e *r)#o

O)*e!ci5! !


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&.3.4. P/6+8+;,/

Lo% i!%*ru;e!*o% e()or$o% +! %i$o co!%u(*$o% &er%o!( co! ( e=&erie!ci

reueri$- ;!er $e #uicio $e e=&er*o%. A%i;i%;o- &r co;&ro)r %u co!4i)i(i$$ %e

&(icr< u! e!cue%* &i(o*o (o% e;&(e$o% $e cuer$o %u &o)(ci5! *o$o% (o% #e4e%

e;&(e$o% $e ( e;&re% Se@uri$$ Ser7icio% Ge!er(e% Re@i5! Gru SRL-

co!*e;&($o% ( 'r &r co;&ro)r ( c(i$$ $e ( i!4or;ci5!- o)*e!ie!$o re%u(*$o%

5&*i;o%.

&.4. TIPOS Y T'CNICAS DE MUESTREO

&.4.1. T6;+6

L% &ri!ci&(e% *c!ic% ue %e e;&(er

O)%er7ci5!


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&.5. DISE(O! T'CNICAS Y USOS DE SOFT)ARE

&.5.1. D+/ 6/;,,6+=; +=,+

E( $i%e>o u*i(i'r e! e%*e *r)#o $e i!7e%*i@ci5!- e% !o e=&eri;e!*( *r!%7er%(.

CONTRASTACIN DE LA IPTESIS

R^ Re(i$$ Di@!o%*ic$.


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*. CRONOGRAMA DE ACTIVIDADES

ACTIVIDADES

TIEMPO MESESABRIL MAYO UNIO ULIO

SEMANA SEMANA SEMANA SEMANA1 2 3 4 1 2 3 4 1 2 3 4 1 2 3 4

ELABORACIN DE:A6,/ P/?8,+6

Re(i$$ Pro)(e;


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M*o$o% &roce$i;ie!*o% &r

( reco(ecci5! $e $*o%.^ ^ ^ ^ ^ ^

A!


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9. PRESUPUESTO

CDIGO CONCEPTO S.2.3 BIENES Y SERVICIOS2.3.1 COMPRA DE BIENES2.3.1.1 ALIMENTOS Y BEBIDAS/.6.1.1.1 ALIMENTOS Y BEBIDAS

/.6.1.1.1.1 ALIMENTOS Y BEBIDAS PARA CONSUMO UMANO 100.002.3.1.5 MATERIALES Y QTILES/.6.1.2.1 DE OFICINA

/.6.1.2.1./

PAPELER3A EN GENERAL- _TILES Y MATERIALES DE

OFICINA*0.00

2.3.1.9 MATERIALES Y QTILES DE ENSE(AN%A/.6.1.?.1 MATERIALES Y _TILES DE ENSEANZA/.6.1.?.1.1 LIBROS- TE^TOS- Y OTROS MATERIALES IMPRESOS 100.00/.6.1.?? COMPRA DE OTROS BIENES/.6.1.??.1 COMPRA DE OTROS BIENES/.6.1.??.1.?? OTROS BIENES 30.002.3.2 CONTRATACIN DE SERVICIOS2.3.2.1 VIAES


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/.6./.:././.6 LING`3STICA 500.00

TOTAL3!&40.00

9.1. FINANCIAMIENTO

Fi!!ci;ie!*o &ro&io $e ( i!7e%*i@$or.


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10. BIBLIOGRAFIA

AMERICAN ACCOUNTING ASSOCIATION- A. C. J1?:/K.4eports o& the Committee on

5asis Concepts .ccountin' 4evie6, 7olume 8

Ber;$e' Torre%- M. J/012K. 9ropuesta de .uditora de $esempeo aplicada a las

ecnolo'as de la :n&ormaci"n y Comunicaciones para evaluar su 'esti"n

'u(ernamental y proponer polticas p;(licas de mejora a nivel del estadoLi;

U!i7er%i$$ Ncio!( Mor $e S! Mrco%.

C%*i((o Ro;ero- A. J/00?K. #istema de Control :nterno< :nstrumento para la e&ectividad

de las %unicipalidadesLi; SE.


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Gri4u( Po!%*i- E.- W C!e( C;&o%- M. . J/00/K. ?esti"n de la calidad Brce(o!

U!i7er%i$$ Po(i*c!ic $e C*(u!.

er!

.dministrativo de esorera $e La +mpresa %unicipal $e #aneamiento 5sico

+mpsaPu!o SE.

o(;e%- A. . J1?Q8K.9rincipios 5sicos de .uditoraM=ico C.E.C.S.A.


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INTOSAI. J%.4.K.:##.: 200< 9rincipios &undamentales de la .uditora BinancieraAu%*ri

Secre*r, Ge!er( $e INTOSAI RECNUNGSOF.

INTOSAI. J%.4.K. :##.: 300< 9rincipios Bundamentales de la .uditora de $esempeo

Au%*ri Secre*r, Ge!er( $e ( INTOSAI RECNUNGSOF.

INTOSAI. J%.4.K. :##.: 3000< @ormas y directrices para la auditora del rendimiento

(asadas en las @ormas de .uditora y la e*periencia prctica de la :@=#.:

Au%*ri INTOSAI Ge!er( Secre*ri* RECNUNGSOF.

INTOSAI. J%.4.K.:##.: 0< Control de Calidad para la +B#Au%*ri INTOSAI Ge!er(

Secre*ri* RECNUNGSOF.


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de una empresa cuya actividad econ"mica es la venta de ropa por catlo'o

Guui( ESCUELA SUPERIOR POLITCNICA DEL LITORAL.

Le5! F(ore%- G. J/002K. +l proceso .dministrativo de Control :nterno en la ?esti"n

%unicipalLi; SE.

Leo!r$- . J1?Q0K..uditora .dministrativaM=ico Di!.

Mco Suo!- . . J60 $e Se&*ie;)re $e /001K. @ormas de .uditora ?eneralmente

.ceptadas en el 9er; O)*e!i$o $e Ge%*io&o(i%

+**&aaa.@e%*io&o(i%.co;!or;%$eu$i*ori@e!er(;e!*ece&*$%!@%e!

&eru
http://www.gestiopolis.com/normas-de-auditoria-generalmente-aceptadas-nagas-en-peru/http://www.gestiopolis.com/normas-de-auditoria-generalmente-aceptadas-nagas-en-peru/http://www.gestiopolis.com/normas-de-auditoria-generalmente-aceptadas-nagas-en-peru/http://www.gestiopolis.com/normas-de-auditoria-generalmente-aceptadas-nagas-en-peru/


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$e&re!%&eruocu&&ri;er(u@re!$e%e;&e!o$e(@e%*io!$ere%!*ur(e%

&ro*e@i$%e!r!i!@$e1/&i%e%(*i!o;eric!o%

Mir N7rro- . C. J/009K..puntes de .uditoraE%&> u! Cr(o% Mir N7rro.

Mu((o Br7o- E. A. J/010K. .uditorias de calidad y desempeo en la 'esti"n p;(lica

municipal del ar(olado vario Caso de la ciudad de %endo)a LATACUNGA

U!i7er%i$$ Tc!ic $e Co*o&=i.

Nie*o Gi;!e'Mo!*e%i!o%- . J/00QK. O)*e!i$o $e EL TRATAMIENTO DEL RIESGO

OPERACIONAL EN BASILEA II

+**&aaa.rie%@oo&ercio!(.co;$oc%/1/0/0e%*4i!0Q0:.&$4
http://www.minam.gob.pe/notas-de-prensa/peru-ocupa-primer-lugar-en-desempeno-de-la-gestion-de-areas-naturales-protegidas-en-ranking-de-12-paises-latinoamericanos/http://www.minam.gob.pe/notas-de-prensa/peru-ocupa-primer-lugar-en-desempeno-de-la-gestion-de-areas-naturales-protegidas-en-ranking-de-12-paises-latinoamericanos/http://www.riesgooperacional.com/docs/21%20%20estfin0807.pdfhttp://www.minam.gob.pe/notas-de-prensa/peru-ocupa-primer-lugar-en-desempeno-de-la-gestion-de-areas-naturales-protegidas-en-ranking-de-12-paises-latinoamericanos/http://www.minam.gob.pe/notas-de-prensa/peru-ocupa-primer-lugar-en-desempeno-de-la-gestion-de-areas-naturales-protegidas-en-ranking-de-12-paises-latinoamericanos/http://www.riesgooperacional.com/docs/21%20%20estfin0807.pdf


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Ro))i!%- S.- W Cou(*er- M. J/002K..dministraci"nM=ico Per%o! E$ucci5!.

Ro$r,@ue' Torre%- P. M. J/00?K. 9ropuesta para el control de 'esti"n en el proceso de

evaluaci"n de desempeo de o&iciales superiores pertenecientes a la 9olica

@acional del +cuador"ui*o Fcu(*$ $e Cie!ci% A$;i!i%*r*i7% Co!*)(e%.

Po!*i4ici U!i7er%i$$ C*5(ic $e( Ecu$or.

Ro$ri@ue' V(e!ci- . J1?Q2K. #inopsis de .uditora .dministrativaM=ico Tri((%.

Torre% N7rro- C.- W S!+ue' Cruce%- R. J/018K. $:#+D= $+ /@ %=$+L=

+#C.L=@.$= $+ C.L:$.$ 9.4. +%94+#.# $+ 4.@#9=4+ /45.@=

$+ 9.#.E+4=#C+i(e Re7i%* I!@e!ier, I!$u%*ri(.


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ANEO 01: MATRI% DE CONSISTENCIA GENERAL

PROBLEMA OBETIVOS $IPTESIS VARIABLESDIMENSIONESINDICADORES

METODOLOG"AT'CNICAS INSTRUMENTOS

P LA NT EA MI EN TO DE L P ROBL EM A. OBET IVO GE NE RA L: Me$i!*e ( Au$i*ori $e( De%e;&e>o-% e &o$r< e 7 (ur ( @e% *i5!$;i!i%*r*i7 $e ( e;&re% Se@uri$$ Ser7icio% Ge!er(e% Re@i5! GruSRL.

VARIABLE INDEPENDIENTE:VARIABLE

INDEPENDIENTE:TIPO

T'CNICAS

O)%er7ci5!

E!cue%*%

E!*re7i%*%

Re7i%i5!$ocu;e!*ri

INSTRUMENTOS.

Gu, $e e!*re7i%*%

Cue%*io!rio

Gu, $e !o ue %ir7co;o +err;ie!*- co! e( 4i! $e;e#orr.

IMPORTANCIA.

L u$i*or, $e $e%e;&e>o &er;i*e

e7(ur %i (o% o)#e*i7o% ;e*%

&(!*e$% %e e%*

;!er ue %e e%* (o@r!$o co! e((o%-

VARIABLE DEPENDIENTE: VARIABLE

DEPENDIENTE:

ENFOUE

Cu!*i**i7o

G,+=; A8+;+,,+@

E% u! &roce%o $i%*i!*i7o ue co!%i%*e

e! &(!er- or@!i'r- e#ecu*r

co!*ro(r- &r $e*er;i!r (o@rr

o)#e*i7o% ;!i4e%*$o% ;e$i!*e e( u%o

P/6/ G,+=;A8+;+,,+@

P(!eci5! Or@!i'ci5!

Direcci5!

Co!*ro(

I;+6/ G,+=;

M'TODOS.

De$uc*i7o

I!$uc*i7o

PROCEDIMIENTOS

Lo% i!%*ru;e!*o% e()or$o% +! %i$o

co!%u(*$o% &er%o!( co! ( e=&erie!ci

reueri$- ;!er $e #uicio $e e=&er*o%.

:9


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(c!'r e( &ro&5%i*o co! ( ue %e

4or;5 ( e;&re%. E% &or e%o (

i;&or*!ci $e &ro&o!er u! u$i*ori

( $e%e;&e>o e%* e;&re%- &ue% %er

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