FUNDACIÓN UNIVERSITARIA CATÓLICA DEL NORTE

AUDITORIA ADMINISTRATIVA

ACTIVIDAD SEGUNDA LENGUA 10%

AUTOR

KATHERINE DANIELA RUIZ TAMAYO

DOCENTE

LUZ YECENIA GONZALEZ

FUNDACION UNIVERSITARIA CATOLICA DEL NORTE

FACULTAD DE CIENCIAS ECONOMICAS, ADMINISTRATIVAS Y
CONTABLES
SANTA ROSA DE OSOS, 10 DE AGOSTO DE 2021
  Termino en español
1 Auditoría
2 Alcance de la auditoría
3 Auditor
4 Auditoría Interna
5 Competencia
Termino en ingles Definición en ingles
Audit Process of verification and
validation of the fulfillment of
an activity as planned and the
stipulated guidelines.
Scope of the Audit It is the examination and
evaluation of the adequacy and
effectiveness of the internal
control system of the
organizations.
Auditor “Trained and experienced
person who is designated by a
competent authority, to review,
examine and evaluate the results
of the administrative and
financial management of a
department or entity, with the
purpose of informing or ruling
on them, making the pertinent
observations and
recommendations to improve
their effectiveness and
efficiency in their performance.”
Internal audit “Internal control system of the
company and consists of the set
of measures, policies and
procedures established in a
specific organization to protect
its assets, minimize risks,
increase the efficiency of
operating processes and
optimize and ultimately make
the business profitable.”
Competence  Aptitude that a person has,
formed by capacities, abilities
and skills that they have to carry
 out an activity or fulfill a goal

within the work, academic or

interpersonal environment.
Audit Conclusions Determine an overall audit

rating, document additional

Conclusiones de la
6
auditoría
comments or recommendations

to management.
Audit criteria  Policies, standards, procedures,

or requirements used as a

7 Criterios de la auditoría reference in the audit and

against which the auditor

compares the evidence.

Auditor team One or more auditors

conducting an audit. One of the

team auditors is commonly

8 Equipo auditor designated as the leader. The

audit team may include auditors-

in-training and, when required,

technical experts.
Audit evidence Information or documentation

used by the auditor to reach the

9 Evidencia de la auditoría
conclusions on which he bases

his opinion.
10 Hallazgos de la auditoría Audit findings It is all information that in the

auditor's judgment allows the

auditor to identify important

 facts or circumstances that affect

the management of an entity or

program under review and that

deserve to be communicated in

the report.
Audit Report “It is the expression of a
professional opinion, in which
the result of the audit exercise is
materialized and contains, in
addition to the opinion, the
11
evaluation of internal control,
compliance with standards and
procedures, and other aspects
related to management and the
Informe de auditoria period under review.”
Check list A work aid tool designed to

reduce errors caused by the

potential limits of memory and

12 Lista de verificación attention in humans. Helps

ensure consistency and

completeness in performing a

task.
Audit plan Action plan that documents

what procedures an auditor will

13 Plan de auditoría follow to validate that an

organization is in compliance

with compliance regulations.

Processes Sequence of actions that are

14 Procesos carried out to achieve a specific

purpose.
 Audit program  Action plan that documents

what procedures will be

followed in an audit to verify

15 Programa de auditoria
that an organization complies

with internal and external

regulations.