Resumen -Se expone en este artículo un grupo de CATTs (Computer Assisted Auditing Techniques) aplicadas en instituciones financieras para prevenir y detectar fraude, estas técnicas pueden servir de apoyo a áreas como Auditoría Interna o Riesgos para detectar evidencias de posibles fraudes y constituyen una línea de defensa contra el lavado de dinero y legitimación de ganancias ilícitas. Dentro de los beneficios que brindan las herramientas de análisis de datos, están: poder importar bases de datos de diferentes plataformas, poder trabajar con grandes volúmenes de datos (en muchos casos con la población completa), uso de funciones que permiten detectar evidencias de errores o fraude, realizar los procesos con una inmediatez tal que permite entrar a una etapa de Auditoria Continua en la empresa. Es de destacar que existen varias herramientas de análisis de datos con las que se pueden realizar los procesos que se describirán posteriormente, sin embargo las aplicaciones se han desarrollado con Caseware IDEA versión 9.2, por las facilidades que este brinda para que personas no especialistas en Informática, como los auditores financieros, puedan generar sus propios procesos de Control Interno sin tener que depender de los servicios del área de TI (Tecnologías de la Información) de la Empresa. Palabras Clave -Campo virtual, resumen, extracción directaAbstract -Discussed in this papers a group of CATTs (Computer Assisted Auditing Techniques) applied in financial institutions to prevent and detect fraud, these techniques can support areas such as Internal Audit or Risk for evidence of possible fraud and forming a line of defense against money laundering and laundering of illicit proceeds. Among the benefits that provide tools for data analysis are: to import databases from different platforms to work with large volumes of data (in many cases the entire population), using functions that detect evidence of errors or fraud, making processes with such immediacy that allows entering a stage of Continuous Auditing in the company. It is noteworthy that there are several tools for data analysis that allows you to perform the processes to be described later. However applications have been developed with Caseware IDEA version 9.2, for the facilities that this provides for non-specialists in Computer such as financial audit, they can generate their own internal control processes without having to rely on the services of the IT (Information Technology).
An analysis of the CA (continuous auditing) technique presented in this article to speed up processes oriented Audit review of controls, risk management and detection: fraud, suspicious and unusual transactions, errors, etc. Applications presented are based on the use of CAATs (computer assisted audit techniques), developed cases with the Case ware IDEA software version 10.1.2 are discussed and some processes and the way in which it has developed the corresponding application are illustrated. The solutions are implemented using scripts and the importance they have on the implementation a solution CA stands, it is stressed that to develop simple applications using scripts do not need to be a programmer or specialist in any branch computing, however, it is preferable help prior knowledge of programming, but it is necessary the auditor has access to data, whether because of security reason or another do not have access to data is not possible to implement applications CA.
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