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

  • Ester Gras Gil
  • Salvador Marín Hernández
  • Domingo García Pérez de Lema
Palabras clave: Auditoría interna, Banca, Gobierno corporativo, Calidad de la información financiera

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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Biografía del autor/a

Ester Gras Gil

 

Facultad de Economía y Empresa
Campus de Espinardo
Campus de Espinardo
Murcia
30100
Spain

Salvador Marín Hernández

Chairman

Calle Arquitecto Jaime Bort . Número 20 - 3A
Esc.A
Esc.A
murcia
Murcia
30007
SPAIN

Domingo García Pérez de Lema

 

Calle Real 3
30201 Cartagean
30201 Cartagean
España
Cartagena
30201
SPAIN

Citas

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Publicado
01-07-2015
Cómo citar
Gras Gil, E., Marín Hernández, S., & García Pérez de Lema, D. (2015). Auditoría interna y deficiencias de la información financiera en el sector bancario español. Revista De Contabilidad - Spanish Accounting Review, 18(2), 174-181. https://doi.org/10.1016/j.rcsar.2014.06.004
Sección
Artículos