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mso-fareast-language:ES;} span.Corpodetexto3Char {mso-style-name:"Corpo de texto 3 Char"; mso-style-noshow:yes; mso-style-unhide:no; mso-style-locked:yes; mso-style-link:"Corpo de texto 3"; mso-ansi-font-size:12.0pt; mso-ansi-language:ES-TRAD; mso-fareast-language:ES;} .MsoChpDefault {mso-style-type:export-only; mso-default-props:yes; font-size:10.0pt; mso-ansi-font-size:10.0pt; mso-bidi-font-size:10.0pt;} @page Section1 {size:612.0pt 792.0pt; margin:70.85pt 3.0cm 70.85pt 3.0cm; mso-header-margin:36.0pt; mso-footer-margin:36.0pt; mso-paper-source:0;} div.Section1 {page:Section1;} --> <!--[if gte mso 10]> <mce:style><! /* Style Definitions */ table.MsoNormalTable {mso-style-name:"Tabela normal"; mso-tstyle-rowband-size:0; mso-tstyle-colband-size:0; mso-style-noshow:yes; mso-style-priority:99; mso-style-qformat:yes; mso-style-parent:""; mso-padding-alt:0cm 5.4pt 0cm 5.4pt; mso-para-margin:0cm; mso-para-margin-bottom:.0001pt; mso-pagination:widow-orphan; font-size:11.0pt; font-family:"Calibri","sans-serif"; mso-ascii-font-family:Calibri; mso-ascii-theme-font:minor-latin; mso-fareast-font-family:"Times New Roman"; mso-fareast-theme-font:minor-fareast; mso-hansi-font-family:Calibri; mso-hansi-theme-font:minor-latin; mso-bidi-font-family:"Times New Roman"; mso-bidi-theme-font:minor-bidi;} --> <!--[endif] --> <p class="MsoBodyText3" style="line-height: normal;"><strong><span style="font-size: 10pt; font-family: " lang="ES-TRAD">RESUMEN</span></strong></p> <p class="MsoBodyText3"><span style="font-size: 10pt; line-height: 150%; font-family: " lang="ES-TRAD">La aparición en los últimos años de diversos escándalos financieros ha incrementado la preocupación por fomentar una mayor transparencia en el mundo empresarial. En este sentido, un adecuado control del funcionamiento de las empresas desde un punto de vista interno contribuirá a obtener una mayor transparencia en las mismas y a reducir los posibles fraudes, tomando cada vez mayor relevancia la implantación y desarrollo de una función de auditoría interna Independiente. El objetivo de este trabajo se centra en estudiar la Independencia de la auditoría interna desde un punto de vista conceptual y normativo, profundizando nuestro análisis en el marco para el control de las amenazas a la objetividad del auditor interno publicado desde el Institute of Internal Auditors.</span></p> <p class="MsoBodyText3"><strong><span style="font-size: 10pt; line-height: 150%; font-family: " lang="EN-US">Palabras clave</span></strong><span style="font-size: 10pt; line-height: 150%; font-family: " lang="EN-US">: auditor interno, independência, objetividade, marco</span></p> <p class="MsoBodyText3"><span style="font-size: 10pt; line-height: 150%; font-family: " lang="EN-US"> </span></p> <p class="MsoBodyText3" style="text-align: center; line-height: normal;" align="center"><strong><span style="font-size: 10pt; font-family: " lang="EN-GB"> </span></strong></p> <p class="MsoBodyText3" style="line-height: normal;"><strong><span style="font-size: 10pt; font-family: " lang="EN-US">ABSTRACT</span></strong></p> <p class="MsoBodyText3"><span style="font-size: 10pt; line-height: 150%; font-family: " lang="EN-GB">The appearance of diverse financial scandals has increased the preoccupation for fomenting a greater transparency on the accounting systems in the business world in the last years. In this sense, a suitable operation control of the companies from an internal point of view will contribute to obtain it, reducing to the possible frauds at the same time, taking every time greater relevance the implantation and development from an Independent Internal Audit function. The objective of this paper is to study internal audit independence from a conceptual and normative point of view, deepening our analysis within the framework for the control of the threats to the objectivity of the internal auditor, published from the Institute of Internal Auditors.</span></p> <p class="MsoBodyText3"><strong><span style="font-size: 10pt; line-height: 150%; font-family: " lang="EN-GB">Keywords</span></strong><span style="font-size: 10pt; line-height: 150%; font-family: " lang="EN-GB">: Internal Auditing; Independence; Objectivity; Framework</span></p>
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