Auditoría externa durante la pandemia de la COVID-19, experiencia de las firmas auditoras en Medellín (Colombia)

DOI:  https://doi.org/10.12804/revistas.urosario.edu.co/empresa/a.14200

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Publicado: ago. 8, 2024
Número: Vol. 26 Núm. 47 (2024)
Sección Artículo de investigación científica y tecnológica


Palabras clave: Auditoría externa prácticas de auditoría COVID-19 auditoría remota

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Autores/as

  Jonathan David Armijo-Perea
Universidad EAFIT
  Diego Armando Jurado-Zambrano
Escuela Superior de Administración Pública-Territorial Antioquia

Resumen

La auditoría externa se ha consolidado como una herramienta de control para la toma de decisiones organizacionales, máxime en momentos críticos como la expansión global de la COVID-19, que ocasionó la adopción de nuevas prácticas por las restricciones. Objetivo: esta investigación identificó los cambios en las prácticas de auditoría externa por las restricciones de la pandemia en firmas de auditoría de Medellín y sus implicaciones en la calidad de los servicios de auditoría externa desde la visión de los auditores. Metodología: se empleó un enfoque cualitativo de alcance descriptivo en el que se aplicó un protocolo de entrevista semiestructurada a un grupo de auditores séniores, socios o líderes que coordinaron auditorías externas en sus firmas a organizaciones situadas en Medellín, Colombia. Resultados principales: se encontró que la realización de auditorías remotas, mediadas por tecnología, la analítica de datos, la evaluación continua de los riesgos y la materialidad cambiante resaltan como los cambios más importantes durante ese periodo crítico. Conclusiones: hubo modificaciones en la carga laboral de los auditores y los honorarios; a futuro se vislumbran cambios completos en las auditorías externas incluso ante la ausencia de restricciones como las pandémicas.

Cómo citar
Armijo-Perea, J. D., & Jurado-Zambrano, D. A. (2024). Auditoría externa durante la pandemia de la COVID-19, experiencia de las firmas auditoras en Medellín (Colombia). Revista Universidad Y Empresa, 26(47), 1–25. https://doi.org/10.12804/revistas.urosario.edu.co/empresa/a.14200
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