INTEGRATED AUDITS: CURRENT SITUATION IN NICARAGUA

Authors

  • Davis A. Porras Rodríguez Instituto de Auditores Internos de Nicaragua (IAIN) Edificio Conapro, Rotonda El Gueguense 4c al Norte, 1c al Oeste
  • Instituto de Auditores Internos de Nicar Instituto de Auditores Internos de Nicaragua (IAIN) Edificio Conapro, Rotonda El Gueguense 4c al Norte, 1c al Oeste

DOI:

https://doi.org/10.5377/nexo.v27i01.1440

Keywords:

Integrated Audit, Risks, Controls, Methodologies, State of the Art

Abstract

Integrated audits have quickly emerged in the different audit’s units because of the benefits it provides to organizations. Institutions that regulate the profession of auditing and senior management of different organizations began recommending integrated approach in order to evaluate with holistic approach all business processes’ risks and controls. The estate of the art of integrated audits was known through a structured survey, which was based on the theory established by the Information Systems Audit and Control Association (ISACA). Some activities were categorized under an integral approach, not integrated as expected, however, the research provides information in order to clarify both terms; Based on this clarification, many audit’s professionals can make adjustments to their internal processes and maintain the integrated approach. A new integrated audit concept was proposed in order to act as a reference to achieve the integrated approach.

DOI: http://dx.doi.org/10.5377/nexo.v27i01.1440

Downloads

Download data is not yet available.
Abstract
1667
PDF (Español (España)) 2859

Author Biographies

Davis A. Porras Rodríguez, Instituto de Auditores Internos de Nicaragua (IAIN) Edificio Conapro, Rotonda El Gueguense 4c al Norte, 1c al Oeste

Davis A. Porras Rodríguez, CISA, CISM, es Ingeniero en Sistemas y Especialista en Administración TIC docente de la Facultad de Ingeniería de la Universidad Americana (UAM) y el Oficial de Riesgos de Seguridad de la Información de Accedo Technologies, una empresa de externalización de servicios BPO/ITES en Nicaragua. En los últimos 5 años, fue el auditor de sistemas de información de una empresa privada del sector financiero de Nicaragua. Actualmente, se encuentra culminando sus estudios de master en gestión de tecnologías de información y comunicación con énfasis en tecnologías de información en la Universidad Nacional de Ingeniería (UNI).

Instituto de Auditores Internos de Nicar, Instituto de Auditores Internos de Nicaragua (IAIN) Edificio Conapro, Rotonda El Gueguense 4c al Norte, 1c al Oeste

Instituto de Auditores Internos de Nicaragua (IAIN) - Capitulo 256 del Instituto de Auditores Internos a nivel Global -, organización profesional dedicada a la promoción y desarrollo de la práctica de auditoria interna en Nicaragua que promueve la asistencia y participación de sus miembros a las conferencias y debates sobre el desarrollo profesional tanto a nivel nacional como internacional

Downloads

Published

2014-06-30

How to Cite

Porras Rodríguez, D. A., & Internos de Nicar, I. de A. (2014). INTEGRATED AUDITS: CURRENT SITUATION IN NICARAGUA. Nexo Scientific Journal, 27(01), 17–33. https://doi.org/10.5377/nexo.v27i01.1440

Issue

Vol. 27 No. 01 (2014)

Section

Articles

License

The authors who publish in Nexo Scientific Journal agree to the following terms:

  • Authors retain the copyright and grant the journal the right of the first publication under the license Creative Commons Attribution License, which allows others to share the work with a recognition of the authorship of the work and the initial publication in Nexo Scientific Journal.
  • Authors may separately establish additional agreements for the non-exclusive distribution of the version of the work published in the journal (for example, in an institutional repository or a book), with the recognition of the initial publication in Nexo Scientific Journal.
  • Authors are allowed and encouraged to disseminate their works electronically (for example, in institutional repositories or in their own website) before and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published works.