Auditoría, or audit in English, refers to an independent examination of financial information of any entity, whether profit-oriented or not, regardless of its size or legal form. The primary objective of an audit is to provide an opinion on the accuracy and fairness of financial statements, ensuring they comply with applicable accounting standards and regulations. Auditors assess the integrity of financial reporting, internal controls, and risk management processes, often evaluating the efficiency and effectiveness of operations as well.
Audits can be conducted internally by employees of the organization (internal audit) or externally by independent firms (external audit). The outcomes of an audit typically result in an audit report, which outlines the findings, conclusions, and recommendations for improvement. The audit process enhances the credibility of financial reports, increases transparency, and helps stakeholders make informed decisions. Additionally, auditing plays a critical role in preventing fraud and ensuring accountability within organizations.
OpenText ha presentado la segunda generación de su avanzada tecnología de auditoría de ciberseguridad llamada Fortify Audit Assistant, con el objetivo de ayudar a los desarrolladores a construir software más…