Auditorías en tiempos de pandemia (Covid-19) – Análisis del impacto generado en los procesos de auditorías remotas. (NIA 500) (ISO 9001)

Abstract

Through this work we seek to develop a guide that allows to compile the procedures within the regulatory system of remote auditing, in order to keep them under the precepts established by the legal and accounting standards. Similarly, it seeks to delve into the application of different techniques and tools that provide information and communication technologies, duly complying with the standards established within the ISO 9001 quality inspection system and the ISA 500, being the regulations that largely regulate remote audits and highlighting the benefits in circumstances that prevent an audit procedure in person.