Diagnostico para identificar las características pedagógicas en la metodología de auditoria orientada a a riesgos en la asignatura auditoria informática del programa de Contaduría Pública en la Universidad de Ibagué
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This research paper presents the diagnosis of the pedagogical practices in the risk-oriented audit methodology in the subject Informatic Auditing, of the Public Accounting Program of the University of Ibagué, in order to identify the main contributions for public accounting students and the way such contributions affect training. The work explores the risk-oriented audit methodology framed in the internal control standards, showing those aspects that provide clues for the analysis of the pedagogical practices of the Computer Audit course. It continues with the presentation of the results that the investigation throws with regard to the data obtained with the research instruments on relevance of the subject. At the end of the paper, the results and conclusions to be taken into account on the relevance of the subject are presented.