Theoretical framework of risk based auditing
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Abstract
The objective of this work is to present a theoretical framework on auditing based on risks conceptualization and importance. Within the risk-based audit, the link between corporate gobernante and the three lines of defense model will be discussed. For this purpose, a bibliographic review of publications that cover both national and foreign authors was carried out, using analytical and synthesis, inductive-deductive and documentary review methods. The study allowed us to conclude the theory studied to date on auditing with a risk approach for the current global economic scenario.
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