{"id":35927,"date":"2025-09-15T14:49:40","date_gmt":"2025-09-15T14:49:40","guid":{"rendered":"https:\/\/idi.no\/our-work\/initiative\/auditoria-financiera-de-pesa\/"},"modified":"2026-05-22T11:57:59","modified_gmt":"2026-05-22T11:57:59","slug":"auditoria-financiera-de-pesa","status":"publish","type":"our-work","link":"https:\/\/idi.no\/es\/our-work\/initiative\/pesa-formacion-profesional-para-auditores-de-efs\/auditoria-financiera-de-pesa\/","title":{"rendered":"Auditor\u00eda financiera de 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 financiera de 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 financiera\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 financiera comienzan con reflexiones sobre el valor y los beneficios de este tipo de auditor\u00eda. Por medio del estudio de los cinco bloques, se espera que la Persona auditora de la EFS adquiera conocimientos y desarrolle habilidades relacionados con los principios de la auditor\u00eda financiera y con el proceso de llevar a cabo una auditor\u00eda financiera de alta calidad, seg\u00fan las ISSAI.<\/p>\n<h6>&#8211; Santiago<\/h6>\n<h6>Mentor de Auditor\u00eda Financiera<\/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-31-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 financiera\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 naturaleza, el prop\u00f3sito y los objetivos de la auditor\u00eda financiera en el contexto del sector p\u00fablico.<\/li>\n<li><strong>Describir<\/strong> c\u00f3mo las auditor\u00edas financieras\u00a0aportan <strong>valor<\/strong> y <strong>beneficios<\/strong> a la ciudadan\u00eda.<\/li>\n<li><strong>Identificar<\/strong>\u00a0elementos de la auditor\u00eda financiera, como\u00a0las <strong>tres partes<\/strong>, los <strong>criterios<\/strong> <strong>apropiados<\/strong>, la materia auditada y la informaci\u00f3n\u00a0sobre la materia.<\/li>\n<li><strong>Describir<\/strong>\u00a0los principios relacionados con los conceptos b\u00e1sicos y el proceso de auditor\u00eda relativos a la auditor\u00eda financiera en el contexto del sector p\u00fablico.<\/li>\n<li><strong>Determinar<\/strong>\u00a0con qui\u00e9n comunicarse en una entidad,\u00a0<strong>explicar<\/strong>\u00a0los asuntos que hay que comunicar y\u00a0<strong>esbozar<\/strong>\u00a0el proceso de comunicaci\u00f3n a seguir en una auditor\u00eda.<\/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: Etapa previa 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>\u00a0las actividades previas al encargo para las auditor\u00edas realizadas por la EFS.<\/li>\n<li><strong>Determinar<\/strong>\u00a0si el Marco de Informaci\u00f3n Financiera utilizado para la preparaci\u00f3n de los estados financieros es aceptable y\u00a0<strong>evaluar<\/strong>\u00a0la comprensi\u00f3n por parte de la direcci\u00f3n de sus responsabilidades respeto a una auditor\u00eda de estados financieros.<\/li>\n<li><strong>Seleccionar<\/strong>\u00a0un equipo de encargo de auditor\u00eda que tenga las competencias adecuadas para ese encargo<\/li>\n<li><strong>Describir<\/strong>\u00a0la declaraci\u00f3n de \u00e9tica exigida al equipo auditor en la etapa previa al encargo de una auditor\u00eda,\u00a0<strong>evaluar<\/strong>\u00a0las amenazas relacionadas con la \u00e9tica y\u00a0<strong>sugerir<\/strong>\u00a0salvaguardias para el encargo de auditor\u00eda dado<\/li>\n<li><strong>Redactar<\/strong>\u00a0una carta de encargo de auditor\u00eda para una auditor\u00eda financiera<\/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 y evaluaci\u00f3n de riesgos\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>\u00a0las actividades y el proceso de planificaci\u00f3n y evaluaci\u00f3n de riesgos.<\/li>\n<li><strong>Describir<\/strong>\u00a0el proceso de comprensi\u00f3n de la entidad y su entorno, incluido su sistema de control interno, y\u00a0<strong>realizar<\/strong>\u00a0procedimientos anal\u00edticos en la\u00a0<strong>planificaci\u00f3n de la auditor\u00eda<\/strong>.<\/li>\n<li><strong>Determinar<\/strong>\u00a0la materialidad de los estados financieros en su conjunto y a ciertas clases de transacciones, saldos de cuentas o revelaciones.<\/li>\n<li><strong>Identificar<\/strong>\u00a0procedimientos para evaluar el riesgo de incorrecciones materiales,\u00a0<strong>identificar<\/strong>\u00a0las afirmaciones de los estados financieros y su rol en el proceso de auditor\u00eda, e\u00a0<strong>identificar<\/strong>\u00a0y\u00a0<strong>evaluar<\/strong>\u00a0los riesgos de incorrecciones materiales a nivel de estados financieros y afirmaciones.<\/li>\n<li><strong>Identificar<\/strong>\u00a0las actividades de control relevantes para los riesgos de incorrecciones materiales y\u00a0<strong>evaluar<\/strong>\u00a0el dise\u00f1o e implementaci\u00f3n de esas actividades de control.<\/li>\n<li><strong>Identificar<\/strong>\u00a0respuestas a los riesgos evaluados de incorrecciones materiales a <strong>nivel de\u00a0estados financieros<\/strong>\u00a0y\u00a0<strong>dise\u00f1ar<\/strong> respuestas a los riesgos evaluados de incorrecciones materiales a <strong>nivel de afirmaci\u00f3n<\/strong>\u00a0(<strong>pruebas de controles<\/strong> y <strong>procedimientos sustantivos de auditor\u00eda<\/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 4: Ejecuci\u00f3n de una auditor\u00eda financiera\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>el proceso correspondiente a la <strong>etapa de ejecuci\u00f3n <\/strong>de la auditor\u00eda.<\/li>\n<li><strong>Instrumentar <\/strong>acciones de respuesta a riesgos a<strong> nivel de estados financieros.<\/strong><\/li>\n<li><strong>Instrumentar <\/strong>acciones de respuesta a <strong>nivel de afirmaci\u00f3n \u2013 pruebas de controles y procedimientos sustantivos de auditor\u00eda \u2013 <\/strong>mediante la selecci\u00f3n de muestras apropiadas y documentar las conclusiones de los procedimientos que se llevan a cabo.<\/li>\n<li><strong>Aplicar <\/strong>diferentes <strong>t\u00e9cnicas de muestreo <\/strong>a la selecci\u00f3n de muestras.<\/li>\n<li><strong>Identificar <\/strong>las dificultades comunes para la realizaci\u00f3n de pruebas de controles y procedimientos sustantivos de auditor\u00eda.<\/li>\n<li><strong>Evaluar <\/strong>si se ha obtenido evidencia de auditor\u00eda <strong>suficiente <\/strong>y<strong> apropiada.<\/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: Finalizaci\u00f3n, elaboraci\u00f3n de informe y seguimiento en la auditor\u00eda financiera\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 las fases de finalizaci\u00f3n, elaboraci\u00f3n de informe y seguimiento de la auditor\u00eda.<\/li>\n<li><strong>Evaluar<\/strong>\u00a0el efecto de las incorrecciones no corregidas en los estados financieros y su impacto en la opini\u00f3n de la persona auditora.<\/li>\n<li><strong>Realizar<\/strong>\u00a0una revisi\u00f3n general del encargo de auditor\u00eda para garantizar la calidad de la auditor\u00eda.<\/li>\n<li><strong>Esbozar<\/strong>\u00a0el proceso de elaboraci\u00f3n del informe de auditor\u00eda,\u00a0<strong>describir<\/strong>\u00a0los elementos b\u00e1sicos del informe, <strong>definir<\/strong> los distintos tipos de opini\u00f3n de auditor\u00eda,\u00a0<strong>comparar<\/strong>\u00a0modificaciones del informe del auditor y\u00a0<strong>formular<\/strong>\u00a0p\u00e1rrafos sobre cuestiones clave de auditor\u00eda, p\u00e1rrafos de \u00e9nfasis y p\u00e1rrafos sobre otras cuestiones contenidas en el informe.<\/li>\n<li><strong>Crear<\/strong>\u00a0un expediente de auditor\u00eda recopilando papeles de trabajo y otros documentos de respaldo.<\/li>\n<li><strong>Esbozar<\/strong>\u00a0la cronolog\u00eda y el proceso de seguimiento de informes de auditor\u00eda previos y m\u00e1s antiguos.<\/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\n\n\r\n<div  class=\"text-only-block text-only-block__white-background text-only-block__columns-rows-repeated\"> <!-- Removed undefined $style (before: echoed $style) -->\r\n    <div class=\"text-only-block__container container\">\r\n        \r\n        \r\n        \r\n                                    <h2 class=\"text-only-block__title\">Descargas<\/h2>\r\n                                                    <div class=\"text-only-block__content\">\r\n                                    <div class=\"text-only-block__column\">\r\n                                                                                    <div class=\"text-only-block__column-row\">\r\n                                                                            <a href=\"https:\/\/idi.no\/wp-content\/uploads\/2026\/02\/PESA-CT-Esquema-del-curso.pdf\" class=\"text-only-block__column-row-link\" >\r\n                                            DESCARGAR EN ESPA\u00d1OL                                        <\/a>\r\n                                                                                                                <div class=\"text-only-block__column-row-description\">\r\n                                            ESQUEMA DEL CURSO CONTENIDOS TRANSVERSAL EN ESPA\u00d1OL                                        <\/div>\r\n                                                                    <\/div>\r\n                                                                        <\/div>\r\n                                    <div class=\"text-only-block__column\">\r\n                                                                                    <div class=\"text-only-block__column-row\">\r\n                                                                            <a href=\"https:\/\/idi.no\/wp-content\/uploads\/2026\/02\/PESA-AF-Esquema-del-curso.pdf\" class=\"text-only-block__column-row-link\" >\r\n                                            DESCARGAR EN ESPA\u00d1OL                                        <\/a>\r\n                                                                                                                <div class=\"text-only-block__column-row-description\">\r\n                                            ESQUEMA DEL CURSO DE AUDITOR\u00cdA FINANCIERA EN ESPA\u00d1OL                                        <\/div>\r\n                                                                    <\/div>\r\n                                        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