Auditoría

Nicol Hernández Muñoz

SG-
Angel David Ciro Salazar
Ximena Salgado Tabares
Maria Alejandra Leaño
Cano
SST
Sara Nicolle Buitrago
Callejas
 Conceptos de la Auditoría
Lo
conforman:
• Auditor A
• Auditado Ejecutado
por:
B La competencia
Como
resultado:
El hallazgo C
No
conformidad:
D El incumplimiento de un
requisito
¿En qué se soporta una Auditoría?

Criterios Programa

Informe Evidencia
 Etapas de una Auditoría

1º Es muy importante diseñar

un plan de auditoría, siendo
Planeación el 60% del proceso

2º Se llevará a cabo la
evaluación y registro de todo
lo que sea imprescindible
Preparación recolectar

3º Aquí es donde se lleva a la

acción todo lo definido en las
Ejecución etapas anteriores

4º finalización o Cuando se toman decisiones a

cerca de las acciones que se
seguimiento mejorarán
 Principios de la Auditoría

Enfoque basado en
1º
Conducta ética
evidencia
5º
Sistema de Gestión
de Seguridad y Presentación
2º
Salud en el Trabajo
ecuánime
4º

Independencia 3º Debido cuidado

profesional
 Tipos de auditoría
Auditoría de Auditoría de
Auditoría financiera
cumplimiento desempeño
 Perfil de un Auditor

Habilidad Conocimient
es os
Experienci
Atributos
as
 Clasificación desde la Auditoría
1 2 3 4 5
Por su Por su Por su Por su
General
tipo ámbito contexto aplicación

• Fiscal • Interna • A unidades

• Financiera • Integral
• De estados • Externa • Por programas
• Operacional • parcial
financieros • Mixta • Sustantivas
• Administrativa
• Interna
Errores que se pueden evidenciar en una
Auditoría

Establecer documentos
Mala planificación
innecesarios
Asumir una responsabilidad Adoptar una misma actitud
que no nos corresponde de competencia con el
Una dirección que se encuentre auditor
poco involucrada en el
Hablar de más
funcionamiento del sistema de
gestión
Control de revisión
Ventajas encontradas en una Auditoría

Fija la responsabilidad por cada Sirve como un historial de trabajo

procedimiento establecido
Establece una rutina de
trabajo económico y
eficiente
Ayuda a evitar la omisión
de procedimientos
innecesarios
efectuado y como guía para luego
Facilita la revisión del
trabajo por un superior o
Asegura una adherenciasocio
a los
principios y normas de
auditoría

Control de chequeo
 Responsabilidades de los participantes en la
auditoría
• Cumplir con los requisitos • Planificar los trabajos de
de auditóría aplicables auditoría
• Elaborar los informes Auditor • Preparar los documentos de
Auditor
necesarios Jefe trabajo
• Cooperar con el resto del • Dar instrucciones al equipo
equipo y con el Jefe Auditor Sistema de auditor
Gestión de
Seguridad y
Salud en el
•
Trabajo • Brindar toda la
Ser el receptor del informe
colaboración a los auditores
final
• Asegurar el proceso
• Determinar quién llevará a Cliente Auditado
efectivo y eficiente de la
cabo la auditoría
auditoría
• Determinar que acciones
• Comuniar la auditoria a los
deben llearse a cabo
miembros superiores
 Risk Management Infographics

REVIEW
IDENTIFY RISK ASSESS RISK CONTROL RISK
CONTROL
Jupiter is a gas Neptune is the Saturn is the ringed Mercury is the
giant and the farthest planet planet and also a innermost planet of
biggest planet from the Sun gas giant them all
 Risk Management Infographics

REVIEW
IDENTIF ASSESS CONTR
CONTR
Y RISK RISK OL RISK
OL

It's the closest planet Despite being red, It's a gas giant and Venus is the second
to the Sun Mars is a cold place the biggest planet planet to the Sun
 Risk Management Infographics

IDENTIFY RISK ASSESS RISK

Venus has a beautiful Despite being red, Mars
name and is the second is a very cold place full
planet from the Sun of iron oxide dust

REVIEW CONTROL
CONTROLS RISK
Mercury is the closest Jupiter is a gas giant
planet to the Sun and the and the biggest one in
smallest one the Solar System
Risk Management Infographics

IDENTIFY RISK
Venus has a beautiful name and is the
second one from the Sun

ASSES RISK
Mercury is the closest planet to the
Sun and the smallest one

REVIEW CONTROL
Despite being red, Mars is a cold place
full of iron oxide dust

CONTROL RISK
Jupiter is a gas giant and the biggest
planet in the Solar System
 Risk Management Infographics
RISK ASSESSMENT
MATRIX
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 Risk Management Infographics
MEDIUM RISK
Despite being red, Mars
is a very cold place full
of iron oxide dust

LOW RISK RIS HIGH RISK

Mercury is the closest K Jupiter is a gas giant
planet to the Sun and and the biggest planet in
also the smallest one the Solar System
 Risk Management Infographics

Saturn is the only planet

Identify risk with rings of them all

Despite being red,

AsseSs risk Mars is a cold place

Review The Sun is the star at the

center of the Solar System
control
Jupiter is the biggest
Control risk planet of them all
 Risk Management Infographics
RISK
CONSEQUENCE
FIRST RISKS Low Medium High

Mercury is the closest planet to the

Sun and the smallest planet

High
LIKELIHOOD
SECOND RISKS

Medium
RISK
Saturn is composed of hydrogen and
helium and is the ringed one

THIRD RISKS
Low
Venus has a beautiful name and is
the second planet from the Sun

Risk Level: Low Medium High

 Risk Management Infographics

1º IDENTIFY RISK ASSESS RISK 2º

Jupiter is a gas giant and Neptune is the farthest
the biggest planet in the planet from the Sun and
Solar System the fourth-largest

REVIEW CONTROL CONTROL RISK

Saturn, the ringed planet, Mercury is the closest
is composed mostly of planet to the Sun and the
hydrogen and helium smallest one of them all
3º 4º
 Risk Management Infographics

A
57% RISK
MANAGEM
ENT
Venus has a
beautiful name and
is the second planet
from the Sun

B 43%
 Risk Management Infographics

Requires
Close monitoring Intensive

HIG
monitoring and

H
required management
management

Risk may be
MEDIU
IMPAC

accepted, but Management Management

M
T

requires recommended required

monitoring

Risk acceptable,
LO
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Acceptable risk Managed

requires regulation

LO MEDIU HIG
W M
LIKELIH H
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 Risk Management Infographics

IDENTIFY REVIEW CONTROL

ASSESS RISK
RISK CONTROL RISK
Mercury is the Jupiter is the It's composed of Neptune is the
smallest in the biggest planet in hydrogen and also farthest planet
Solar System the Solar System of helium from the Sun
 Risk Management Infographics

RISK MANAGEMENT
EVALUATION
REVIEW
IDENTIF ASSESS CONTR
CONTR
Y RISK RISK OL RISK
OL
Mercury is the closest Despite being red, Saturn is composed of It’s the farthest one
planet to the Sun Mars is a cold place hydrogen and helium from the Sun
 Risk Management Infographics
15% 25%
Venus has a beautiful Despite being red, Mars
name and is the is a very cold place full
second planet IDENTIF of iron oxide dust
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RISK

RISK
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REVIEW ENT ASSESS
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45% 75%
Mercury is the closest Jupiter is a gas giant
CONTROL
planet to the Sun and the RISK
and the biggest planet in
smallest one the Solar System
 Risk Management Infographics

60%

75%

70%

IDENTIFY RISK ASSESS RISK CONTROL RISK

Despite being red, Neptune is the farthest Mercury is the closest
Mars is a cold place planet from the Sun planet to the Sun
 Risk Management Infographics

IDENTIFY
RISK
ASSESS
RISK
PAST RISK

MERCU SATUR
MARS
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Mercury is the closest Despite being red,
N
Saturn is a gas giant and
planet to the Sun Mars is a cold place has several rings
 Risk Management Infographics

60% 50% 40% 30%

IDENTIFY REVIEW CONTROL
ASSESS RISK
RISK CONTROL RISK
Mercury is the closest Venus is the second Jupiter is the biggest Neptune is the
planet to the Sun planet from the Sun planet of them all farthest from the Sun
 Risk Management Infographics

25% 85% 40% 50%

It's the closest It's the one only Mars is actually Jupiter is the
one to the Sun with rings a cold place biggest planet
Review
Identify risk Assess risk Control risk
control
 Risk Management Infographics

50% 30%
REVIEW
IDENTIFY RISK
Mercury is the smallest
CONTROL
Neptune is the eighth
planet of them all and farthest-known one

40% 20%
ASSESS RISK CONTROL RISK
Despite being red, Mars Jupiter is a gas giant
is actually a cold place and the biggest one
 Risk Management Infographics
IDENTIFY
RISK
Despite being red, Mars is a
very cold place
20%
ASSESS RISK
Neptune is the farthest planet
from the Sun
30%
REVIEW
CONTROL
Mercury is the smallest planet
in the Solar System
40%
CONTROL
RISK
It’s composed of hydrogen and
also of helium
50%
 Risk Management Infographics

REVIEW
IDENTIFY RISK ASSESS RISK CONTROL RISK
Mercury is the smallest Despite being red, Mars
CONTROL
Jupiter is a gas giant Neptune is the eighth
planet of them all is actually a cold place and the biggest one and farthest-known one
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