Auditoría interna y deficiencias de la información financiera en el sector bancario español

  1. Gras Gil, Ester
  2. Marín Hernández, Salvador
  3. García Pérez de Lema, Domingo 1
  1. 1 Universidad Politécnica de Cartagena
    info

    Universidad Politécnica de Cartagena

    Cartagena, España

    ROR https://ror.org/02k5kx966

Revista:
Revista de contabilidad = Spanish accounting review: [RC-SAR]

ISSN: 1138-4891

Año de publicación: 2015

Volumen: 18

Número: 2

Páginas: 174-181

Tipo: Artículo

DOI: 10.1016/J.RCSAR.2014.06.004 DIALNET GOOGLE SCHOLAR lock_openDIGITUM editor

Otras publicaciones en: Revista de contabilidad = Spanish accounting review: [RC-SAR]

Resumen

La auditoría interna (AI) ha cobrado un papeltrascendental en la regulación sobre el gobierno corporativo. En este sentido, se le otorga un papel fundamental en la calidad de la información financiera como supervisora de la fiabilidad de la misma. El presente trabajo analiza si la estructura y las características de la AI afectan a las deficiencias de la información contable. Para ello hemos analizado los departamentos de AI de las entidades financieras espanolas, � utilizando una muestra de 47 entidades, para el periodo 2006-2010. Nuestros resultados muestran que existen unas características de la AI que contribuyen a que la entidad presente menos deficiencias de la información financiera: la formación de los auditores internos y la independencia de la AI.

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