Auditoría interna y deficiencias de la información financiera en el sector bancario español
Quality of internal audit and financial reporting in the Spanish banking industry
Resumen
La auditoría interna (AI) ha cobrado un papel trascendental en la regulación sobre el gobierno corporativo. En este sentido, se le otorga un papel fundamental en la calidad de la información financiera como supervisora de la fiabilidad de la misma. El presente trabajo analiza si la estructura y las características de la AI afectan a las deficiencias de la información contable. Para ello hemos analizado los departamentos de AI de las entidades financieras españolas, utilizando una muestra de 47 entidades, para el periodo 2006-2010. Nuestros resultados muestran que existen unas características de la AI que contribuyen a que la entidad presente menos deficiencias de la información financiera: la formación de los auditores internos y la independencia de la AI.
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