El proceso de auditoria

Introduction to the Audit Process

In this section, Alejandro Chávez introduces the audit process based on a document from ISACA. He outlines the three main phases of auditing: planning, fieldwork and documentation, and reporting and follow-up.

Understanding the Audit Process

• The audit process consists of three primary phases: planning, fieldwork and documentation, and reporting and follow-up.

• These phases can be further broken down into five steps for clarity: planning, fieldwork, documentation, reporting, and follow-up.

• The detailed breakdown includes steps such as defining the audit subject, setting objectives, determining scope, planning resources, establishing methodology, collecting data, verifying controls, analyzing findings, documenting results, and defining report content.

Detailed Steps in the Audit Process

This section delves into the detailed steps involved in each phase of the audit process from determining the audit subject to presenting findings and recommendations.

Detailed Breakdown of Audit Steps

• Determining the Subject: Identifying the area or department to be audited.

• Defining Objectives: Establishing why the audit is being conducted.

• Setting Scope: Determining what will be reviewed and for how long.

• Planning Resources: Assessing necessary resources like budget and personnel.

• Executing Methodology: Collecting data, verifying controls, analyzing findings, documenting results.

Further Exploration of Key Audit Concepts

This segment explores key concepts in auditing such as identifying subjects for audits based on business areas or processes. It also discusses setting objectives to determine audit purposes like compliance or efficiency evaluations.

Exploring Key Concepts

• Identifying Subjects: Areas audited can include business departments or processes.

• Defining Objectives: Objectives clarify audit purposes like compliance assessment or efficiency evaluation.

• Establishing Scope: Defining systems/modules to review within a specified timeframe.

Auditing Process Overview

In this section, the speaker discusses the auditing process, outlining key steps and considerations involved in conducting an audit.

Determining Audit Scope and Resources

• The first step is to identify areas of focus for the audit, considering what matters most to stakeholders. This involves determining applicable regulations and necessary resources beyond those within the company.

Methodology Determination

• The next stage involves deciding on the methodology, including strategies, procedures, formats, and tools best suited for conducting the audit effectively.

Data Collection and Verification

• Subsequently, data collection commences by gathering documents, applying initial questionnaires, conducting interviews to obtain required information, and reviewing past audits if available.

Control Verification and Gap Identification

• Verification of controls and collected information follows. This step assesses control existence, application effectiveness, frequency of use, aiming to identify discrepancies between expected standards and actual practices.

Discovery Validation and Documentation

• Validating discoveries is crucial. Evidential documentation is essential to confirm findings' validity through compliance evidence or lack thereof. Results are documented with residual risks prioritized by impact for business alignment.

Audit Reporting and Follow-Up

This segment delves into reporting findings post-audit completion along with subsequent follow-up actions.

Report Preparation and Recommendations

• After validating discoveries, a report is compiled detailing findings alongside residual risks ranked by business priority. Report structure may be adjusted as needed to align with audit objectives while providing recommendations for each finding.

Report Finalization and Presentation

• Following initial report drafting in team settings for feedback incorporation from colleagues or superiors across relevant departments ensures comprehensive coverage. The final report aims for clarity alongside completeness before scheduling a presentation date.

Client Interaction and Resolution

• Presenting the finalized report involves delivering both detailed reports and summaries to clients while addressing any queries they may have comprehensively.

Recommendation Follow-Up

• Post-report submission entails monitoring recommendation implementation progress internally if an internal auditor or concluding responsibilities if an external auditor unless contract extensions dictate otherwise.

Essential Auditor Skills

Here the speaker outlines fundamental skills necessary for auditors to excel in their roles effectively.

Business Understanding

• Auditors require a deep comprehension of business operations within specific industries to grasp associated risks adequately.

Risk Evaluation Proficiency

• Understanding risk relationships between business functions aids auditors in evaluating risks effectively while aligning them with organizational goals.

IT Environment Familiarity

• A solid grasp of IT environments is vital even without being an IT expert; understanding technological components within businesses enhances auditing capabilities significantly.

Control Assessment Techniques

• Auditors must understand various techniques for assessing IT controls efficiently through methods like interviews, reports analysis, database scrutiny among others.

Auditoría Informática

The speaker expresses gratitude for the viewer's time, wishes them a great day and week ahead, and concludes the video.

Closing Remarks