Modelos de Auditoría Continua. Una Propuesta Taxonómica

Francisco Javier Valencia Duque, Johnny Alexander Tamayo Arias

Abstract


La Auditoría Continua es considerada por diversos autores como un nuevo paradigma de la Auditoría, y su materialización se logra a través de la incorporación de modelos y metodologías en la actividad diaria de la función Auditora. Este artículo, previa conceptualización de las principales características de la Auditoría Continua, presenta una propuesta taxonómica de los modelos de Auditoría Continua, para lo cual se realizará un análisis estructural de 30 modelos que han sido divulgados en el ámbito profesional y científico entre 1989 y 2014, arrojando como resultado una propuesta taxonómica basada en 3 categorías y 8 tipologías y un análisis de la orientación que han tenido los modelos de Auditoría Continua.

Keywords


Continuous Auditing; Taxonomy, Continuous Auditing Technichs

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DOI: http://dx.doi.org/10.4301/S1807-17752017000300010

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