Contabilidad y Negocios

URI permanente para esta comunidadhttp://54.81.141.168/handle/123456789/175874

ISSN: 1992-1896
e-ISSN: 2221-724X

Contabilidad y Negocios es una revista científica comprometida con el desarrollo y difusión de conocimientos científicos que busca consolidarse como un referente global en las áreas relacionadas a las líneas de investigación promovidas por el Departamento Académico de Ciencias Contables de la Pontificia Universidad Católica del Perú: Administración, Actualidad Contable, Contabilidad de Gestión, Auditoría, Banca y Finanzas y Ética en los negocios.

Contabilidad y Negocios asume el compromiso autoimpuesto de promover la paridad de género entre los miembros del Comité Científico Internacional, así como en los autores que publican en nuestra revista. Compromiso que se verá cumplido a partir del primer número del 2025.

Contabilidad y Negocios se encuentra indizada en Web of Science (WoS) - Emerging Sources Citation Index (ESCI) Q4, Dialnet, BASE, CLASE, DOAJ, EBSCO Host, Journal TOCs, Latindex, ProQuest, Redalyc, Primo Central, QUALIS (Clasificación A4) y MIAR (ICDS 9.7).

Explorar

Filtros

2022 - 20232

Ajustes

Temasearch.filters.applied.operator.equals: search.filters.subject.Audit

Resultados de búsqueda

Mostrando 1 - 2 de 2
  • No hay miniatura disponible
    ÍtemTexto completo enlazado
    Modelo COSO como herramienta de gestión del riesgo operativo en el sector público ecuatoriano. Una mirada desde sus actores
    (Pontificia Universidad Católica del Perú, 2023-03-27) Loor Intriago, Melany Alejandra; Peñaloza López, Verónica Leonor
    This research addresses a constant current issue in public institutions: internal control and operational risk management from the perspective of management and auditing. The purpose of this study is to determine the relationship between these two variables in the financial department of a prefecture in the Ecuadorian Amazon. It is research with a descriptive and explanatory quantitative approach, of a cross-sectional nature with non-probabilistic convenience sampling; All the officials responsible for the financial department, which includes the budget, accounting and treasury, participated; a survey was applied that includes the five elements of COSO and 4 components of operational risk management; the structure of the questionnaire has a Likert scale and exceeds 140 items. The main result that is evident is a strong directly proportional relationship between internal control and operational risk. it is concluded that public institutions must manage risk very efficiently and effectively based on the COSO model as a management tool for making timely and effective decisions.
  • No hay miniatura disponible
    ÍtemTexto completo enlazado
    Oportunidad de los procedimientos del revisor de calidad e incidencia en auditoría
    (Pontificia Universidad Católica del Perú, 2022-11-14) Eyzaguirre Quispe, David
    Today more than ever, the audit quality control review is of fundamental importance. Such is the case that the strategy of the International Auditing and Assurance Standards Board (IAASB) for 2020-2023, and its work plan for 2020-2021, establish as one of its objectives that the International Standards constitute the basis for the development of the assignments, in a high-quality framework. In this regard, the objective of the investigation is to analyze, in detail, the activities of the quality control reviewer, in order to propose the criteria that allow determining the most opportune moments, at each stage of the audit, in which they should be applied review procedures; this is a fundamental aspect that will contribute to the quality of the assignments, so these criteria would be periodically reviewed through future research. The research is of an applied type and descriptive level, whose methodology considers as population 20 Peruvian audit firms of the 2022 ranking of the prestigious Leaders League agency, considering a non-probabilistic sample of 7 firms, in which a survey was applied, confirming the aforementioned proposed criteria, as well as their impact on the quality of the order.