deficiència en el control intern
Auditoria
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ca
deficiència en el control intern
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es
deficiencia en el control interno
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en
deficiency in internal control
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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.