{"id":35912,"date":"2025-09-15T14:47:55","date_gmt":"2025-09-15T14:47:55","guid":{"rendered":"https:\/\/idi.no\/our-work\/initiative\/auditoria-de-cumplimiento-pesa\/"},"modified":"2026-05-22T12:00:16","modified_gmt":"2026-05-22T12:00:16","slug":"auditoria-de-cumplimiento-pesa","status":"publish","type":"our-work","link":"https:\/\/idi.no\/es\/our-work\/initiative\/pesa-formacion-profesional-para-auditores-de-efs\/auditoria-de-cumplimiento-pesa\/","title":{"rendered":"Auditor\u00eda de cumplimiento PESA"},"content":{"rendered":"\r\n<div  class=\"our-work-single-hero-block\" style=\"background-image:linear-gradient(180.00deg, rgba(0, 84, 142, 0) 76.41%,rgba(0, 84, 142, 0.8) 114.274%), url(https:\/\/idi.no\/wp-content\/uploads\/2025\/09\/PESA-NEW-HERO.jpg);\">\r\n\t<div class=\"our-work-single-hero-block__container container\">\r\n\t\t<div class=\"our-work-single-hero-block__content\">\r\n\t\t\t\t\t\t\t\r\n\t\t\t\t<div class=\"our-work-single-hero-block__breadcrumbs breadcrumbs\">\r\n\t\t\t\t\t<span><span><a href=\"https:\/\/idi.no\/es\/\">Home<\/a><\/span><\/span>\t\t\t\t<\/div>\r\n\r\n\t\t\t\t\r\n\t\t\t\t\r\n\t\t\t\t\t\t<h1 class=\"our-work-single-hero-block__title\">\r\n\t\t\t\tAuditor\u00eda de cumplimiento PESA\r\n\t\t\t\t\r\n\r\n\t\t\t<\/h1>\r\n\t\t<\/div>\r\n\t<\/div>\r\n\r\n\t    <div class=\"our-work-single-hero-block__subnavigation\" data-active-index=\"0\">\r\n        <div class=\"our-work-single-hero-block__subnavigation-container container\">\r\n            <span class=\"our-work-single-hero-block__subnavigation-trigger-label\">\r\n                SECTIONS            <\/span>\r\n            <div class=\"our-work-single-hero-block__subnavigation-mobile-trigger\" tabindex=\"0\">\r\n                <span class=\"our-work-single-hero-block__subnavigation-trigger-active\">\r\n                    HOME                <\/span>\r\n                <span class=\"icon-chevron\"><img decoding=\"async\" src=\"https:\/\/idi.no\/wp-content\/themes\/idi\/assets\/images\/icons\/shevron_down.svg\" alt=\"\"><\/span>\r\n            <\/div>\r\n            <div class=\"our-work-single-hero-block__subnavigation-dropdown\">\r\n                \t\t\t\t\t                    <div class=\"our-work-single-hero-block__subnavigation-item is-active\" data-index=\"0\" data-url=\"\/our-work\/initiative\/pesa\">\r\n                        <a href=\"\/our-work\/initiative\/pesa\" class=\"our-work-single-hero-block__subnavigation-link\">\r\n                            HOME                        <\/a>\r\n                    <\/div>\r\n                \t\t\t\t\t                    <div class=\"our-work-single-hero-block__subnavigation-item\" data-index=\"1\" data-url=\"https:\/\/idi.no\/our-work\/initiative\/what-is-pesa\/\">\r\n                        <a href=\"https:\/\/idi.no\/our-work\/initiative\/what-is-pesa\/\" class=\"our-work-single-hero-block__subnavigation-link\">\r\n                            WHAT IS PESA?                        <\/a>\r\n                    <\/div>\r\n                \t\t\t\t\t                    <div class=\"our-work-single-hero-block__subnavigation-item\" data-index=\"2\" data-url=\"https:\/\/idi.no\/our-work\/initiative\/pesa\/who-are-the-role-players-in-pesa\/\">\r\n                        <a href=\"https:\/\/idi.no\/our-work\/initiative\/pesa\/who-are-the-role-players-in-pesa\/\" class=\"our-work-single-hero-block__subnavigation-link\">\r\n                            ROLE PLAYERS                        <\/a>\r\n                    <\/div>\r\n                \t\t\t\t\t                    <div class=\"our-work-single-hero-block__subnavigation-item\" data-index=\"3\" data-url=\"https:\/\/idi.no\/our-work\/initiative\/pesa\/pesa-cross-cutting\/\">\r\n                        <a href=\"https:\/\/idi.no\/our-work\/initiative\/pesa\/pesa-cross-cutting\/\" class=\"our-work-single-hero-block__subnavigation-link\">\r\n                            CROSS-CUTTING                        <\/a>\r\n                    <\/div>\r\n                \t\t\t\t\t                    <div class=\"our-work-single-hero-block__subnavigation-item\" data-index=\"4\" data-url=\"https:\/\/idi.no\/our-work\/initiative\/pesa\/compliance-audit-learning-outcomes\/\">\r\n                        <a href=\"https:\/\/idi.no\/our-work\/initiative\/pesa\/compliance-audit-learning-outcomes\/\" class=\"our-work-single-hero-block__subnavigation-link\">\r\n                            COMPLIANCE AUDIT                        <\/a>\r\n                    <\/div>\r\n                \t\t\t\t\t                    <div class=\"our-work-single-hero-block__subnavigation-item\" data-index=\"5\" data-url=\"https:\/\/idi.no\/our-work\/initiative\/pesa\/financial-audit-learning-outcomes\/\">\r\n                        <a href=\"https:\/\/idi.no\/our-work\/initiative\/pesa\/financial-audit-learning-outcomes\/\" class=\"our-work-single-hero-block__subnavigation-link\">\r\n                            FINANCIAL AUDIT                        <\/a>\r\n                    <\/div>\r\n                \t\t\t\t\t                    <div class=\"our-work-single-hero-block__subnavigation-item\" data-index=\"6\" data-url=\"https:\/\/idi.no\/our-work\/initiative\/pesa\/performance-audit-learning-outcomes\/\">\r\n                        <a href=\"https:\/\/idi.no\/our-work\/initiative\/pesa\/performance-audit-learning-outcomes\/\" class=\"our-work-single-hero-block__subnavigation-link\">\r\n                            PERFORMANCE AUDIT                        <\/a>\r\n                    <\/div>\r\n                \t\t\t\t\t                    <div class=\"our-work-single-hero-block__subnavigation-item\" data-index=\"7\" data-url=\"https:\/\/idi.no\/our-work\/initiative\/pesa-certifiation\/\">\r\n                        <a href=\"https:\/\/idi.no\/our-work\/initiative\/pesa-certifiation\/\" class=\"our-work-single-hero-block__subnavigation-link\">\r\n                            TESTIMONIALS                        <\/a>\r\n                    <\/div>\r\n                \t\t\t\t\t                    <div class=\"our-work-single-hero-block__subnavigation-item\" data-index=\"8\" data-url=\"https:\/\/idi.no\/our-work\/initiative\/assessment-policy\/\">\r\n                        <a href=\"https:\/\/idi.no\/our-work\/initiative\/assessment-policy\/\" class=\"our-work-single-hero-block__subnavigation-link\">\r\n                            ASSESSMENT                        <\/a>\r\n                    <\/div>\r\n                \t\t\t\t\t                    <div class=\"our-work-single-hero-block__subnavigation-item\" data-index=\"9\" data-url=\"https:\/\/idi.no\/our-work\/initiative\/pesa\/pesa-news-and-events\/\">\r\n                        <a href=\"https:\/\/idi.no\/our-work\/initiative\/pesa\/pesa-news-and-events\/\" class=\"our-work-single-hero-block__subnavigation-link\">\r\n                            NEWS AND EVENTS                        <\/a>\r\n                    <\/div>\r\n                            <\/div>\r\n        <\/div>\r\n\t<\/div>\r\n<\/div>\r\n\n\n\n<div  class=\"text-and-media-block  block-image-align--left block-background-color--white with-circles\" >\n\t<div class=\"text-and-media-block__container container\">\n\t\t<div class=\"text-and-media-block__col\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t<h2 class=\"text-and-media-block__title\">\n\t\t\t\t\tResultados del aprendizaje de la auditor\u00eda de cumplimiento\t\t\t\t<\/h2>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"text-and-media-block__description\">\n\t\t\t\t\t<p>Los resultados de aprendizaje de la auditor\u00eda de cumplimiento comienzan con reflexiones sobre el valor y los beneficios ofrecidos por este tipo de auditor\u00eda. Por medio del estudio de los cinco bloques, se espera que la Persona auditora de EFS adquiera conocimientos y desarrolle habilidades relacionados con los principios de la auditor\u00eda de cumplimiento y con el proceso de realizaci\u00f3n de auditor\u00edas de cumplimiento de alta calidad, seg\u00fan las ISSAI.<\/p>\n<h6>\u2500\u2500Teresa<br \/>\nMentora de Auditor\u00eda de Cumplimiento<\/h6>\n\t\t\t\t<\/div>\n\t\t\t\n\t\t\t<div class=\"text-and-media-block__button-list\">\n\t\t\t\n\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t    <div class=\"text-and-media-block__col\">\n\t\t\t\t<div class=\"text-and-media-block__image\">\n\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/idi.no\/wp-content\/uploads\/2025\/09\/Asset-29-1-scaled.png\" alt=\"\">\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\t\t<\/div>\n<\/div>\n\n\n\n<div  class=\"accordion-block \" >\n\t<div class=\"accordion-block__container container\">\n\t\t\t\t\t\t\t\t\t<div class=\"accordion-block__accordion\">\n\t\t\t\t\t\t\t\t\t<div class=\"accordion-block__accordion-item\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<h3 class=\"accordion-block__accordion-item-title\">\n\t\t\t\t\t\t\t\tBLOQUE 1: Introducci\u00f3n, conceptos y principios de la auditor\u00eda de cumplimiento\t\t\t\t\t\t\t<\/h3>\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"accordion-block__accordion-item-wrapper\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"accordion-block__accordion-item-content\">\n\t\t\t\t\t\t\t\t\t<p>Al concluir este bloque, la Persona auditora de EFS lograr\u00e1 los siguientes resultados de aprendizaje:<\/p>\n<ul>\n<li><strong>Describir<\/strong>\u00a0la auditor\u00eda de cumplimiento y los\u00a0<strong>valores<\/strong> y <strong>beneficios<\/strong>\u00a0de este tipo de auditor\u00eda.<\/li>\n<li><strong>Identificar<\/strong>\u00a0los <strong>elementos<\/strong> de la auditor\u00eda de cumplimiento.\u00a0<strong>Describir<\/strong>\u00a0la <strong>materia auditada<\/strong>, las <strong>fuentes normativas<\/strong> y los <strong>criterios<\/strong>, y las\u00a0<strong>tres partes<\/strong>\u00a0de la auditor\u00eda de cumplimiento.<\/li>\n<li><strong>Explicar<\/strong>\u00a0el concepto de <strong>aseguramiento<\/strong> en la auditor\u00eda de cumplimiento.<\/li>\n<li><strong>Describir<\/strong>\u00a0los\u00a0<strong>principios<\/strong>\u00a0generales de la auditor\u00eda de cumplimiento y los\u00a0principios\u00a0relacionados con el\u00a0<strong>proceso de auditor\u00eda<\/strong> de\u00a0cumplimiento.<\/li>\n<\/ul>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"accordion-block__accordion-item\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<h3 class=\"accordion-block__accordion-item-title\">\n\t\t\t\t\t\t\t\tBLOQUE 2: Selecci\u00f3n de temas y consideraciones previas al encargo\t\t\t\t\t\t\t<\/h3>\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"accordion-block__accordion-item-wrapper\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"accordion-block__accordion-item-content\">\n\t\t\t\t\t\t\t\t\t<p>Al concluir este bloque, la Persona auditora de EFS lograr\u00e1 los siguientes resultados de aprendizaje:<\/p>\n<ul>\n<li><strong>Describir<\/strong>\u00a0el\u00a0<strong>marco de cumplimiento<\/strong>\u00a0en las entidades del sector p\u00fablico.<\/li>\n<li><strong>Formular<\/strong>\u00a0el plan de trabajo anual para auditor\u00eda de cumplimiento a nivel de la EFS,\u00a0<strong>identificar<\/strong>\u00a0los requisitos de <strong>documentaci\u00f3n<\/strong> y\u00a0<strong>control de calidad<\/strong>\u00a0en la auditor\u00eda de cumplimiento y\u00a0<strong>describir<\/strong> la <strong>comunicaci\u00f3n<\/strong>\u00a0en este tipo de auditor\u00eda.<\/li>\n<li><strong>Identificar<\/strong>\u00a0los requisitos\u00a0<strong>\u00e9ticos<\/strong>\u00a0relativos a la auditor\u00eda de cumplimiento.<\/li>\n<\/ul>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"accordion-block__accordion-item\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<h3 class=\"accordion-block__accordion-item-title\">\n\t\t\t\t\t\t\t\tBLOQUE 3: Planificaci\u00f3n de la auditor\u00eda de cumplimiento\t\t\t\t\t\t\t<\/h3>\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"accordion-block__accordion-item-wrapper\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"accordion-block__accordion-item-content\">\n\t\t\t\t\t\t\t\t\t<p>Al concluir este bloque, la Persona auditora de EFS lograr\u00e1 los siguientes resultados de aprendizaje:<\/p>\n<ul>\n<li><strong>Esbozar<\/strong>\u00a0el proceso de planificaci\u00f3n de una auditor\u00eda de cumplimiento.<\/li>\n<li><strong>Determinar<\/strong>\u00a0la materia auditada, el alcance de la auditor\u00eda y\u00a0<strong>describir<\/strong>\u00a0las operaciones de\u00a0la materia auditada,\u00a0<strong>identificar<\/strong>\u00a0las fuentes normativas y los\u00a0<strong>criterios<\/strong>\u00a0de una auditor\u00eda de cumplimiento.<\/li>\n<li><strong>Describir<\/strong>\u00a0el sistema de control interno,\u00a0<strong>comparar<\/strong>\u00a0aspectos relacionados con los marcos de\u00a0<strong>control interno<\/strong>\u00a0y\u00a0<strong>evaluar<\/strong>\u00a0el sistema de control interno de la entidad.<\/li>\n<li><strong>Identificar<\/strong>\u00a0el riesgo inherente, el riesgo de control y el riesgo de fraude, y\u00a0<strong>evaluar<\/strong>\u00a0los\u00a0riesgos\u00a0identificados, adem\u00e1s de\u00a0<strong>calcular la<\/strong> <strong>materialidad<\/strong>\u00a0en la fase de planificaci\u00f3n.<\/li>\n<li><strong>Dise\u00f1ar<\/strong>\u00a0procedimientos de auditor\u00eda y\u00a0<strong>gestionar<\/strong>\u00a0los riesgos en la auditor\u00eda de cumplimiento,\u00a0<strong>elaborar<\/strong>\u00a0el plan de auditor\u00eda y\u00a0<strong>efectuar una revisi\u00f3n de calidad<\/strong>\u00a0en la fase de planificaci\u00f3n.<\/li>\n<\/ul>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"accordion-block__accordion-item\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<h3 class=\"accordion-block__accordion-item-title\">\n\t\t\t\t\t\t\t\tBLOQUE 4: Recopilaci\u00f3n y evaluaci\u00f3n de la evidencia de auditor\u00eda\t\t\t\t\t\t\t<\/h3>\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"accordion-block__accordion-item-wrapper\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"accordion-block__accordion-item-content\">\n\t\t\t\t\t\t\t\t\t<p>Al concluir este bloque, la Persona auditora de EFS lograr\u00e1 los siguientes resultados de aprendizaje:<\/p>\n<ul>\n<li><strong>Seleccionar<\/strong>\u00a0una muestra para una auditor\u00eda de cumplimiento en el contexto de una EFS.<\/li>\n<li><strong>Recopilar<\/strong> evidencia suficiente y apropiada,\u00a0<strong>identificar<\/strong>\u00a0los\u00a0<strong>m\u00e9todos de recopilaci\u00f3n de evidencia<\/strong>,\u00a0<strong>esbozar<\/strong>\u00a0el proceso de documentaci\u00f3n de la evidencia de auditor\u00eda.<\/li>\n<li><strong>Documentar<\/strong>\u00a0los resultados de una observaci\u00f3n y una verificaci\u00f3n f\u00edsica,\u00a0<strong>esbozar<\/strong>\u00a0los\u00a0<strong>pasos al uso de la observaci\u00f3n<\/strong> y de la <strong>verificaci\u00f3n f\u00edsica<\/strong>.<\/li>\n<li><strong>Documentar<\/strong>\u00a0los <strong>hallazgos<\/strong> y las <strong>conclusiones generales<\/strong> de\u00a0la auditor\u00eda\u00a0basados en la <strong>evaluaci\u00f3n de la evidencia<\/strong>.<\/li>\n<\/ul>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"accordion-block__accordion-item\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<h3 class=\"accordion-block__accordion-item-title\">\n\t\t\t\t\t\t\t\tBLOQUE 5: Elaboraci\u00f3n de informes y seguimiento\t\t\t\t\t\t\t<\/h3>\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"accordion-block__accordion-item-wrapper\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"accordion-block__accordion-item-content\">\n\t\t\t\t\t\t\t\t\t<p>Al concluir este bloque, la Persona auditora de EFS lograr\u00e1 los siguientes resultados de aprendizaje:<\/p>\n<ul>\n<li><strong>Describir<\/strong>\u00a0los principios de la elaboraci\u00f3n de informes de auditor\u00eda de cumplimiento y los elementos de un informe para dos tipos de encargo de auditor\u00eda de cumplimiento.<\/li>\n<li><strong>Formular<\/strong>\u00a0conclusiones, opiniones y recomendaciones para encargos de informe directos y de atestiguamiento.<\/li>\n<li><strong>Determinar<\/strong>\u00a0las\u00a0<strong>consideraciones<\/strong> y <strong>partes interesadas clave<\/strong> en la comunicaci\u00f3n del informe y realizar\u00a0una <strong>revisi\u00f3n de calidad<\/strong>\u00a0del informe de auditor\u00eda.<\/li>\n<li><strong>Efectuar una revisi\u00f3n de calidad<\/strong> del informe de auditor\u00eda.<\/li>\n<li><strong>Determinar<\/strong>\u00a0las consideraciones clave en la\u00a0<strong>comunicaci\u00f3n<\/strong>\u00a0del informe y las\u00a0<strong>partes interesadas<\/strong> clave\u00a0a las que debe llegar el informe.<\/li>\n<li><strong>Describir<\/strong>\u00a0el\u00a0<strong>marco de impacto<\/strong>\u00a0de la auditor\u00eda de cumplimiento.<\/li>\n<\/ul>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t<\/div>\n<\/div>\n\n\n\t<div \n\t\t\tclass=\"recent-resources-block  block-style_white\">\n\t\t<div class=\"recent-resources-block__container container resource_type__All\">\n\t\t\t<h2 class=\"recent-resources-block__label \">Esquemas de los cursos PESA<\/h2>\n\t\t\t<div class=\"recent-resources-block__grid  facetwp-template \">\n\t\t\t\t\r\n<div class=\"resource-item content-type__ post-type__resource \">\r\n\r\n            <p class=\"resource-item__image \">\r\n            <img decoding=\"async\" src=\"https:\/\/idi.no\/wp-content\/uploads\/2026\/02\/SPA-Cross-cutting-cover.jpg\"\r\n                 alt=\"Nombres y objetivos de los m\u00f3dulos PESA: Transversal en espa\u00f1ol\" \r\n                 class=\"resource-item__image\">\r\n        <\/p>\r\n    \r\n    <div class=\"resource-item__content \">\r\n        \r\n                    <p class=\"resource-item__title \">\r\n                <a href=\"https:\/\/idi.no\/wp-content\/uploads\/2026\/02\/PESA-CT-Esquema-del-curso.pdf\"  target=\"_blank\" rel=\"noopener noreferrer\">\r\n                    Nombres y objetivos de los m\u00f3dulos PESA: Transversal en espa\u00f1ol                <\/a>\r\n            <\/p>\r\n        \r\n        \r\n        <div class=\"resource-item__link \">\r\n              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