Internal Regulation

Internal Regulation

B.- INTERNAL REGULATION 

  • B.1– Identification of the people in charge of the elaboration, approval and maintenance of the norms contained in the internal regulation.
  • B.2– Identification of the people in charge of supervising compliance with the rules of the internal regulations.
  • B.3 - The norms and policies of procedures, quality control and audit analysis.
  • B.4 - The rules of confidentiality, handling of privileged or reserved information and the resolution of conflicts of interest.
  • B.5 - Las normas y políticas sobre tratamiento de las irregularidades, anomalías o delitos que la eae detecte en el desarrollo de la auditoría y que afecten a la administración o contabilidad de las sociedades auditadas.
  • B.6 - The standards of independence of judgment and technical suitability of the personnel in charge of the direction and execution of the external audit and the procedures used to monitor compliance with the requirements of independence of judgment and technical suitability of those who participate in the development of the audit. .
  • B.7 - The norms that regulate the control procedures that will be used to verify compliance with the technical suitability requirements, those who are in charge of directing, conducting and executing audits, sign audit reports and all members of the team that participate in them.
  • Norms that regulate the control procedures that will be used to verify compliance with independence of judgment and technical suitability.
  • Standards governing continuing education and professional development programs for audit partners and all team members participating in the financial statement audit processes standards governing the fee collection structure standards and principles that should guide action of all b & c staff, regardless of the contractual relationship with it, together with adequate procedures to train its staff regarding such principles.
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