AUD - Auditoría de cajas menores

Individual Matrix  |  Excel Version

Process Risk Control Objective Control Name PCAOB Assertions
C
 EO
 V
 RO
 PD
Financial Statement COBiT Assertions
C
 A
 V
 R
Key Control? Frequency Preventative / Detective Manual / Automated / Spreadsheet Ownership Linked Resources Test Plan
AUD - Auditoría de cajas menores
Se llevará a cabo al menos una auditoría semanal, escogiendo la caja menor de forma aleatoria.
La auditoría siempre se hará a primera hora del día.
This process does not have any associated risks.

  

AUD - Auditoría de compras

Individual Matrix  |  Excel Version

Process Risk Control Objective Control Name PCAOB Assertions
C
 EO
 V
 RO
 PD
Financial Statement COBiT Assertions
C
 A
 V
 R
Key Control? Frequency Preventative / Detective Manual / Automated / Spreadsheet Ownership Linked Resources Test Plan
AUD - Auditoría de compras
This process does not have any associated risks.

  

AUD - Auditoría de contratos laborales

Individual Matrix  |  Excel Version

Process Risk Control Objective Control Name PCAOB Assertions
C
 EO
 V
 RO
 PD
Financial Statement COBiT Assertions
C
 A
 V
 R
Key Control? Frequency Preventative / Detective Manual / Automated / Spreadsheet Ownership Linked Resources Test Plan
AUD - Auditoría de contratos laborales
This process does not have any associated risks.

  

AUD - Auditoría de contratos civiles de obra

Individual Matrix  |  Excel Version

Process Risk Control Objective Control Name PCAOB Assertions
C
 EO
 V
 RO
 PD
Financial Statement COBiT Assertions
C
 A
 V
 R
Key Control? Frequency Preventative / Detective Manual / Automated / Spreadsheet Ownership Linked Resources Test Plan
AUD - Auditoría de contratos civiles de obra
This process does not have any associated risks.

  

AUD - Auditoría de contratos de promesa de venta

Individual Matrix  |  Excel Version

Process Risk Control Objective Control Name PCAOB Assertions
C
 EO
 V
 RO
 PD
Financial Statement COBiT Assertions
C
 A
 V
 R
Key Control? Frequency Preventative / Detective Manual / Automated / Spreadsheet Ownership Linked Resources Test Plan
AUD - Auditoría de contratos de promesa de venta
This process does not have any associated risks.

  

AUD - Auditoría de cuentas por cobrar

Individual Matrix  |  Excel Version

Process Risk Control Objective Control Name PCAOB Assertions
C
 EO
 V
 RO
 PD
Financial Statement COBiT Assertions
C
 A
 V
 R
Key Control? Frequency Preventative / Detective Manual / Automated / Spreadsheet Ownership Linked Resources Test Plan
AUD - Auditoría de cuentas por cobrar
This process does not have any associated risks.

  

AUD - Auditoría de escrituras de venta

Individual Matrix  |  Excel Version

Process Risk Control Objective Control Name PCAOB Assertions
C
 EO
 V
 RO
 PD
Financial Statement COBiT Assertions
C
 A
 V
 R
Key Control? Frequency Preventative / Detective Manual / Automated / Spreadsheet Ownership Linked Resources Test Plan
AUD - Auditoría de escrituras de venta
This process does not have any associated risks.

  

AUD - Auditoría de inventarios

Individual Matrix  |  Excel Version

Process Risk Control Objective Control Name PCAOB Assertions
C
 EO
 V
 RO
 PD
Financial Statement COBiT Assertions
C
 A
 V
 R
Key Control? Frequency Preventative / Detective Manual / Automated / Spreadsheet Ownership Linked Resources Test Plan
AUD - Auditoría de inventarios
This process does not have any associated risks.

  

AUD - Auditoría de pagos

Individual Matrix  |  Excel Version

Process Risk Control Objective Control Name PCAOB Assertions
C
 EO
 V
 RO
 PD
Financial Statement COBiT Assertions
C
 A
 V
 R
Key Control? Frequency Preventative / Detective Manual / Automated / Spreadsheet Ownership Linked Resources Test Plan
AUD - Auditoría de pagos
This process does not have any associated risks.

  

CON - Cierre de período

Individual Matrix  |  Excel Version

Process Risk Control Objective Control Name PCAOB Assertions
C
 EO
 V
 RO
 PD
Financial Statement COBiT Assertions
C
 A
 V
 R
Key Control? Frequency Preventative / Detective Manual / Automated / Spreadsheet Ownership Linked Resources Test Plan
CON - Cierre de período
This process does not have any associated risks.

  

CON - Provisiones

Individual Matrix  |  Excel Version

Process Risk Control Objective Control Name PCAOB Assertions
C
 EO
 V
 RO
 PD
Financial Statement COBiT Assertions
C
 A
 V
 R
Key Control? Frequency Preventative / Detective Manual / Automated / Spreadsheet Ownership Linked Resources Test Plan
CON - Provisiones
Causación y pago de impuesto de renta, prestaciones sociales y aportes parafiscales
This process does not have any associated risks.

  

FIN - Control presupuestal de proyecto inmobiliario

Individual Matrix  |  Excel Version

Process Risk Control Objective Control Name PCAOB Assertions
C
 EO
 V
 RO
 PD
Financial Statement COBiT Assertions
C
 A
 V
 R
Key Control? Frequency Preventative / Detective Manual / Automated / Spreadsheet Ownership Linked Resources Test Plan
FIN - Control presupuestal de proyecto inmobiliario
This process does not have any associated risks.

  

FIN - Presupuesto de proyecto inmobiliario

Individual Matrix  |  Excel Version

Process Risk Control Objective Control Name PCAOB Assertions
C
 EO
 V
 RO
 PD
Financial Statement COBiT Assertions
C
 A
 V
 R
Key Control? Frequency Preventative / Detective Manual / Automated / Spreadsheet Ownership Linked Resources Test Plan
FIN - Presupuesto de proyecto inmobiliario
This process does not have any associated risks.

  

RHU - Liquidación empleado

Individual Matrix  |  Excel Version

Process Risk Control Objective Control Name PCAOB Assertions
C
 EO
 V
 RO
 PD
Financial Statement COBiT Assertions
C
 A
 V
 R
Key Control? Frequency Preventative / Detective Manual / Automated / Spreadsheet Ownership Linked Resources Test Plan
RHU - Liquidación empleado
This process does not have any associated risks.

  

RHU - Nómina

Individual Matrix  |  Excel Version

Process Risk Control Objective Control Name PCAOB Assertions
C
 EO
 V
 RO
 PD
Financial Statement COBiT Assertions
C
 A
 V
 R
Key Control? Frequency Preventative / Detective Manual / Automated / Spreadsheet Ownership Linked Resources Test Plan
RHU - Nómina
Procedimiento para la elaboración y pago de la nómina
This process does not have any associated risks.

  

RHU - Proceso laboral

Individual Matrix  |  Excel Version

Process Risk Control Objective Control Name PCAOB Assertions
C
 EO
 V
 RO
 PD
Financial Statement COBiT Assertions
C
 A
 V
 R
Key Control? Frequency Preventative / Detective Manual / Automated / Spreadsheet Ownership Linked Resources Test Plan
RHU - Proceso laboral
This process does not have any associated risks.

  

TES - Arqueo de cajas menores

Individual Matrix  |  Excel Version

Process Risk Control Objective Control Name PCAOB Assertions
C
 EO
 V
 RO
 PD
Financial Statement COBiT Assertions
C
 A
 V
 R
Key Control? Frequency Preventative / Detective Manual / Automated / Spreadsheet Ownership Linked Resources Test Plan
TES - Arqueo de cajas menores
This process does not have any associated risks.

  

TES - Conciliación Bancaria

Individual Matrix  |  Excel Version

Process Risk Control Objective Control Name PCAOB Assertions
C
 EO
 V
 RO
 PD
Financial Statement COBiT Assertions
C
 A
 V
 R
Key Control? Frequency Preventative / Detective Manual / Automated / Spreadsheet Ownership Linked Resources Test Plan
TES - Conciliación Bancaria
This process does not have any associated risks.

  

TES - Pago factura con banco

Individual Matrix  |  Excel Version

Process Risk Control Objective Control Name PCAOB Assertions
C
 EO
 V
 RO
 PD
Financial Statement COBiT Assertions
C
 A
 V
 R
Key Control? Frequency Preventative / Detective Manual / Automated / Spreadsheet Ownership Linked Resources Test Plan
TES - Pago factura con banco
This process does not have any associated risks.

  

TES - Pago factura con caja

Individual Matrix  |  Excel Version

Process Risk Control Objective Control Name PCAOB Assertions
C
 EO
 V
 RO
 PD
Financial Statement COBiT Assertions
C
 A
 V
 R
Key Control? Frequency Preventative / Detective Manual / Automated / Spreadsheet Ownership Linked Resources Test Plan
TES - Pago factura con caja
This process does not have any associated risks.

  

TES - Pagos mediante desembolso directo por fiduciaria o banco

Individual Matrix  |  Excel Version

Process Risk Control Objective Control Name PCAOB Assertions
C
 EO
 V
 RO
 PD
Financial Statement COBiT Assertions
C
 A
 V
 R
Key Control? Frequency Preventative / Detective Manual / Automated / Spreadsheet Ownership Linked Resources Test Plan
TES - Pagos mediante desembolso directo por fiduciaria o banco
This process does not have any associated risks.

  

TES - Préstamos

Individual Matrix  |  Excel Version

Process Risk Control Objective Control Name PCAOB Assertions
C
 EO
 V
 RO
 PD
Financial Statement COBiT Assertions
C
 A
 V
 R