Abstract:
El texto aborda las funciones que debe desempeñar un auditor, así como sus principales habilidades o destrezas. Se brinda una breve clasificación y descripción de los tipos de auditorías: auditoría administrativa, auditoría operacional, auditoría informática y auditoría financiera. Por último, se exponen cinco tipos de certificaciones en auditoría definidas por el IIA Global, entre estas: Certified Internal Auditor (CIA), Certified Government Auditing Professional, Certification in Control Self-Assessment (CSA), Certified Financial Services Auditor (CFSA) y la Certification in Risk Management Assurance (CRMA).
Description:
The text addresses the functions that an auditor must perform, as well as their main abilities or skills. A brief classification and description of the types of audits is provided: administrative audit, operational audit, computer audit, and financial audit. Finally, there are five types of auditing certifications defined by the Global IIA, among them: Certified Internal Auditor (CIA), Certified Government Auditing Professional, Certification in Control Self-Assessment (CSA), Certified Financial Services Auditor (CFSA) and Certification in Risk Management Assurance (CRMA).
