However, with regard to the audit, provided that the proactive oriented, only the changes have been used to enhance itskind.
We should not ignore that the best audit so that we can clearly assess the efficiency and effectiveness of management, while also helping to prevent situations that represent a weakness ofinternal control is operating, by its very peculiar characteristics.
I'll be even tempted to say that the Operational Audit is of things that allow a range that another type of audit has not.
Whenexercised with wisdom and competence, acting across the entire organization, without neglecting the necessary depth and density.
Another advantage of this type of audit is to permit the exercise inpartnership with the External Audit actions, enhancing, in this way, the effectiveness of the results presented by both and thus bringing added benefits to the organization.
For all these reasons andmany others that would be to say, I recommend this book not only to the auditing profession, but also to all who in their different "métiers" have something to do, directly or indirectly, with theevaluation of internal control in organizations.
I know the Author of the book many years ago now and for more than a decade we have worked together. This is also why I speak of the natural alliancebetween theoretical knowledge, up to date, and "endurance" of their everyday practice, with professional challenges.
President Manuel Marques Barreiro IPAI
El presente trabajo es como su nombre loindica, una guía práctica de la auditoría interna, con un atributo muy especial: al estar orientada a la Auditoría Operacional con un enfoque proactivo.
Los tiempos, como en todo en la vida, y...