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Sistemas de gestión de la calidad: una herramienta imprescindible en la auditoría financiera

Author

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  • Jorge Estrada Beltrán

Abstract

Los sistemas de gestión de la calidad bajo los elementos de la ética, la incertidumbre y la confianza, permiten asegurar la pertinencia del sistema de control de calidad en la actividad de la auditoría financiera mediante una relación de confianza pública y función social de las organizaciones y de los sujetos que las operan. Por tanto, este artículo tiene como propósito proponer un sistema de gestión de la calidad para la actividad de auditoría financiera, basado en el funcionamiento de un sistema de control de calidad, bajo los parámetros de la ética, la incertidumbre y la confianza.

Suggested Citation

  • Jorge Estrada Beltrán, 2016. "Sistemas de gestión de la calidad: una herramienta imprescindible en la auditoría financiera," En-Contexto, Tecnológico de Antioquia, issue 03, pages 143-160, April.
    • Handle: RePEc:col:000499:014395
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    More about this item

    Keywords

    Sistema de Gestión de la Calidad; calidad; control; ética; incertidumbre; confianza;
    All these keywords.

    JEL classification:

    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing

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