Resumen

RODRIGUEZ CABRERA, Karina; BAUJIN PEREZ, Pilarín  y  LOPEZ GARCIA, Laureano de Jesús. Development of base internal auditors with efficiency and effectiveness. Cofin [online]. 2022, vol.16, n.2  Epub 01-Jul-2022. ISSN 2073-6061.

From the emergence of the figure of the internal auditor and its functions and taking into account the regulations that came into force as of January 1st, 2020, a comparative analysis was carried out between the methodologies used in the exercise of the audit and the typology that the auditor could use for the benefit of the audited entity, so that it can propose recommendations that allow the development of internal audits on the basis that work efficiently and effectively. In this sense, this work brings together new experiences and ideas, in line with current policies and in order to improve the actions of this type of activity.

Palabras clave : combined audits; systems; standards.

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