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Titolo:
Second-order auditing practices
Autore:
Reyes, A;
Indirizzi:
Univ Los Andes, Dept Ind Engn, Bogota, Colombia Univ Los Andes Bogota Colombia s Andes, Dept Ind Engn, Bogota, Colombia
Titolo Testata:
SYSTEMIC PRACTICE AND ACTION RESEARCH
fascicolo: 2, volume: 14, anno: 2001,
pagine: 157 - 180
SICI:
1094-429X(200104)14:2<157:SAP>2.0.ZU;2-E
Fonte:
ISI
Lingua:
ENG
Keywords:
second-order auditing; second-order control; unfolding of complexity; organizational learning;
Tipo documento:
Article
Natura:
Periodico
Settore Disciplinare:
Social & Behavioral Sciences
Citazioni:
14
Recensione:
Indirizzi per estratti:
Indirizzo: Reyes, A Univ Los Andes, Dept Ind Engn, Bogota, Colombia Univ Los Andes Bogota Colombia Dept Ind Engn, Bogota, Colombia
Citazione:
A. Reyes, "Second-order auditing practices", SYST PR ACT, 14(2), 2001, pp. 157-180

Abstract

This paper describes the process that was followed at the Colombian National Audit Office, during 3.5 years, to develop new auditing practices, called second-order auditing. The purpose of the second-order control is to detect possible faults in the internal control mechanisms of the audited entities. General and particular models for second-order audit are presented, along with a method to carry out this type of auditing. Finally, a particular application of second-order auditing carried out in a Colombian national institution is presented.

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Documento generato il 23/01/20 alle ore 03:40:52