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Auditoria

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Home > Blog > Princípios que norteiam a auditoria

Princípios que norteiam a auditoria

Posted by admin on April 7, 2011


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A auditoria é caracterizada pela aderência a princípios que visam manter sua confiabilidade e eficácia no apoio de políticas de gestão e controle. Seguindo os mesmos princípios, auditores trabalhando independentemente podem chegar aos mesmos resultados.


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Conduta ética

Fundamento do profissionalismo. Confiança, integridade, confidencialidade e discrição são essenciais para auditar.

Apresentação justa

Obrigação de reportar com veracidade e exatidão. Constatações, conclusões e relatórios refletem com precisão as atividades da auditoria. Obstáculos encontrados durante a auditoria e opiniões divergentes não são relatadas.

Devido cuidado profissional

Aplicação de diligência e julgamento na auditoria. Auditores agem com cuidado, considerando a importância da tarefa que executam e a confiança garantida a eles. Ter competência suficiente é essencial.

Independência

Base para a imparcialidade e objetividade nas conclusões. Auditores são independentes da atividade a ser auditada e são livres de enviesamento e conflito de interesses. Auditores mantêm a mente aberta ao longo do processo para assegurar que as constatações e conclusões sejam baseadas somente nas evidências encontradas.

Abordagem baseada em evidência

Método racional para alcançar conclusões de auditoria confiáveis e reproduzíveis em um processo sistemático de auditoria. A evidência de auditoria é verificável; é baseada em amostras das informações disponíveis, uma vez que uma auditoria é realizada durante um período finito de tempo e com recursos finitos. O uso apropriado de amostragem está intimamente relacionado com a confiança que pode ser colocada nas conclusões de auditoria.


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Strict Standards: Non-static method Cache::getLibrary() should not be called statically in /home/mhauditoria/mhauditoria.com.br/site/updates/concrete5.4.2.2/concrete/libraries/cache.php on line 121

Strict Standards: Non-static method Cache::key() should not be called statically in /home/mhauditoria/mhauditoria.com.br/site/updates/concrete5.4.2.2/concrete/libraries/cache.php on line 137

Strict Standards: Only variables should be passed by reference in /home/mhauditoria/mhauditoria.com.br/site/updates/concrete5.4.2.2/concrete/libraries/block_controller.php on line 149
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