deficiència en el control intern

Auditoria

• ca
  deficiència en el control intern
• es
  deficiencia en el control interno
• en
  deficiency in internal control
• fr
  faiblesse du contrôle interne
• norma ISA 265
• This exists when:
  (a) A control is designed, implemented or operated in such a way that it is unable to prevent, or detect and correct, misstatements in the financial statements on a timely basis; or
  (b) A control necessary to prevent, or detect and correct, misstatements in the financial statements on a timely basis is missing.