auditoria que es

Qué es una auditoría: definición, tipos y significado

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¿Sabes qué es una auditoría y qué tipos de auditorías existen? En realidad es un proceso por el que una empresa pasará probablemente más de una vez en la vida. Aunque quizá no todas las veces sean del mismo tipo. 

¿Eso es positivo o negativo? Lo cierto es que depende del tipo de auditoría, de quién la lleva a cabo y por qué. Y aunque suene un tanto extraño, lo verás mejor al conocer la gran diversidad de auditorías de las cuales te aportaremos las definiciones.

Pero vamos a empezar por el principio: la definición de auditoría.

Qué es una auditoría: definición y tipos básicos

¿Qué es una auditoría?

La naturaleza de estos servicios es el compendio de la investigación y recopilación de datos y pruebas sobre un aspecto concreto relacionado con una empresa o entidad realizada por un auditor con el fin de comprobar su estado y/o el cumplimiento de unas normas, estándares o reglas concretas. 

Básicamente hay dos tipos de auditorías: internas y externas. 

Qué es una auditoría interna y una auditoría externa

¿Qué es una auditoría interna? La que se realiza dentro de la misma empresa, entidad u organización. 

¿Qué es una auditoría externa? La que se realiza por terceros. Es decir, la que llevan a cabo personas ajenas a la empresa, entidad o compañía auditada. Para que sea un trabajo de calidad es recomendable que estén planificadas y ejecutadas por profesionales. Es decir, por empresas, entidades o compañías especializadas y cualificadas en la evaluación del tipo de auditoría que se va a realizar. 

En este caso también se puede hablar de dos tipos de auditorías diferentes: la voluntaria y la obligatoria. 

La voluntaria, por ejemplo, es la que encarga la propia entidad para conocer el estado real de sus cuentas. O en desarrollo organizativo, para obtener una certificación de calidad que acredite su cumplimiento de unos estándares reconocidos. 

La obligatoria, es la que, por ejemplo, puede encargar un juzgado o la Agencia Tributaria para comprobar las cuentas y movimientos realizados en el seno de la empresa o entidad auditada. Y que servirían para comprobar la legalidad o ilegalidad de los mismos. 

Pero aún hay más a tener en cuenta cuando hablamos de qué es una auditoría. Dependiendo de qué aspectos analice u audite, existe una gran variedad de de auditorías. 

tipos de auditorias

Tipos de auditorías más comunes y para qué sirven

Qué es una auditoría de procesos 

Una auditoría de procesos analiza y recaba datos que permiten identificar los riesgos y la oportunidades de esa empresa o entidad. La finalidad es tener la información real sobre la misma con el objetivo de desarrollar acciones estratégicas para lograr una mejora de la gestión interna.

En Nextport lo conocemos bien porque es uno de los servicios que ofrecemos. 

Auditoría financiera 

¿Qué es una auditoría financiera? Aquella en la que se deben examinar las cuentas de una empresa o entidad. Su finalidad principal es económica, la verificación de que los datos contables son coherentes y no están falseados. Incluye una investigación sobre el estado real de la contabilidad y la situación financiera de la entidad auditada a todos los niveles bajo la realización de un informe financiero.

De calidad

¿Qué es una auditoría de calidad y para qué sirve? Su objetivo es verificar que el sistema de calidad implementado por una empresa alcanza unos estándares, criterios u objetivos establecidos. Y que tiene la capacidad para mantenerlos a lo largo del tiempo.

Se utiliza, por ejemplo, para valorar si puede recibir acceso a una certificación de calidad determinada o una calificación reconocida. Por ejemplo, una certificación ISO o una Q de calidad.

Igualdad retributiva

La auditoría de igualdad retributiva tiene como objetivo verificar si existe o no una brecha salarial entre hombres y mujeres en la empresa. Y si se están respetando los derechos de igualdad exigidos por ley en la empresa. 

Qué es una auditoría energética y en qué consiste

Su actividad principal es analizar y recabar información sobre el consumo energético en la empresa o en uno de sus procesos, edificios o sistemas. Se debe estudiar la eficiencia y los flujos de energía a través de inspecciones y de la recopilación de datos sobre el consumo energético.

De marketing

Analiza y evalúa las estrategias, contenido, acciones o programas relacionados con el marketing. La finalidad es detectar los errores y aciertos en la misma y su rentabilidad. El objetivo ulterior es desarrollar estrategias que permitan lograr mejores resultados de forma más rentable.

que es una auditoria

Social

Consiste en un análisis del balance de su acción social y su comportamiento ético. También evalúa el uso eficiente de los recursos económicos, técnicos y humanos. Sus principales funciones son verificar la transparencia de la entidad o empresa en estos aspectos. 

Qué es una auditoría medioambiental

Otra de las más comunes es la medioambiental. Se puede encargar o realizar con distintos fines. Por ejemplo, para comprobar si se está cumpliendo la legislación medioambiental. O si se puede optar a alguna certificación de calidad medioambiental. También para identificar fallos y conocer qué se debe mejorar en este aspecto. O para mostrar al público que realmente se es una empresa sostenible o con valores ECO, entre otros fines.

¿Pero qué es una auditoría medioambiental? La que evalúa el comportamiento, logros y posición de respeto y cuidado medioambiental de la organización o compañía auditada. 

De comunicación

Evalúa y diagnostica las capacidades comunicativas de la organización, sus acciones y cómo son percibidas por las personas a las que se dirigen. La finalidad suele ser la identificación de fallos y aciertos para implementar mejoras en la compañía en este aspecto. 

Qué es una auditoría de innovación

Aquella que evalúa la situación actual de la empresa frente a la innovación. Suele consistir en el análisis de las actividades innovadoras de la empresa si es que existen. Y de cuál está siendo su desarrollo y resultados.

Fiscal

Su finalidad es verificar que toda la organización cumple con las leyes tributarias del país o países en los que opera. Y que está pagando los impuestos que le corresponde de forma correcta y legal.

Otros tipos de auditorías frecuentes

  • Jurídica
  • Administrativa
  • De accesibilidad web
  • Forense
  • De ciberseguridad. 
  • De prevención
  • Accesibilidad
  • Integral
  • De recursos humanos

Y aún hay muchas más. Ahora ya sabes qué es una auditoría y cuáles son las más frecuentes. ¿Crees que tu organización necesita alguna de ellas?

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304 comentarios en “Qué es una auditoría: definición, tipos y significado”

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    results of our patients. AbbVie Forward-Looking Statements Some statements on this information launch are, or could additionally be thought of, forward-looking statements for purposes of the
    Private Securities Litigation Reform Act of 1995.
    The words «imagine,» «anticipate,» «anticipate,» «project» and
    similar expressions and makes use of of future or conditional verbs, typically identify forward-looking statements.

    This creates an much more enhanced look, with increased
    muscle tone and definition. If an individual is consuming maintenance calories or in a surplus,
    Winstrol’s ability to add measurement is extra notable.
    Winstrol is a potent muscle-builder, though not as powerful as bulking steroids, similar to Anadrol or Dbol.
    Chromium to make you more insulin sensitive, Carnitine to help your metabolism, and various others to support your fat loss endeavors.

    WIN-MAX is designed by CrazyBulk as a replacement, combining quality elements that can assist you lose fats and probably even achieve muscle as properly.
    The above side effects are particularly common when girls take different steroids in addition to Anavar.

    After somebody comes off Winstrol, their muscle tissue may look
    slightly larger due to regular levels of muscle fullness returning
    and an increase in total water retention. It is value noting that intermediate
    and superior Anavar cycles usually extend beyond 8 weeks, ranging from 10 to 12
    weeks. Nonetheless, the precise length should be primarily based on particular person targets,
    expertise, and total health. Moreover, Anavar stimulates the production of red blood cells by way of a process known as erythropoiesis.
    This increase in red blood cells enhances oxygen supply to the muscle tissue, improving endurance and performance during bodily activities.

    As you embark upon your fitness expedition with this stack, bear in mind the importance
    of adhering to individualized guidelines.
    In addition, Anavar has also been shown to extend the number of
    satellite cells in muscle tissue. Correct dosage suggestions are vital
    in terms of using Anavar, considering its potent nature.

    For feminine bodybuilders who’re new to Anavar, a beginning dosage might range from 5mg to 10mg per day, extending over a period of 4 to 6 weeks.

    Nevertheless, this increased effectiveness should all the time be regarded with caution. A mixture
    of steroids needs to be administered strictly in accordance with the proper guidelines, and maintaining a healthy body will
    assist optimize your cycle. In conclusion, while Anavar could offer
    some benefits for girls, its potential for dangerous side effects and authorized
    implications make it a dangerous selection. Anvarol by CrazyBulk provides a safe and authorized various that can assist girls achieve their fitness
    objectives with out compromising their health or breaking the law.
    Yes, Anavar can be utilized on its own, however it may not produce the best outcomes in phrases of
    muscle progress and fats loss. Stacking Anavar with different steroids may
    assist to reinforce muscle growth and increase fats loss potential.

    Healthy meals that are not excessive in sodium will inhibit water retention, adding to
    the dry and defined appearance that Anavar encourages.
    We discover injectable trenbolone poses little
    danger to the liver in reasonable doses, with it
    quickly getting into the bloodstream as an alternative of passing by way of the liver.
    However, methyltrienolone, or oral trenbolone,
    is severely hepatotoxic and consequently is
    no longer utilized in medication, with analysis deeming its toxicity unacceptable (31).
    Thus, the hormonal lipolytic effects of Anavar may be preserved even if an individual is
    sedentary post-Anavar cycle. Research signifies that
    if an individual administers Anavar and doesn’t carry weights,
    any improvements in muscular power or mass may be short-term (29).

    References:

    steroids before and after (https://heywhatsgoodnow.com/@bruceerdmann5)

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