Audit to compensation processes in companies of an emerging economy
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Data de Publicação: | 2017 |
Outros Autores: | , , , |
Tipo de documento: | Artigo |
Idioma: | spa |
Título da fonte: | Revista ENIAC pesquisa |
Texto Completo: | http://ojs.eniac.com.br/index.php/EniacPesquisa/article/view/468 |
Resumo: | The main objective of this paper is to shows the audit results to the compensation process in 29 public and private organizations. The audit program is mainly focused in revising each stage of the compensation process previously identified and consists of the following: twelve attributes for the stage of diagnosis and analysis, thirty-three attributes for the planning and design phase, four attributes for the communication and review stage, eleven attributes to audit the implementation phase, six attributes to the evaluation stage and finally there are three attributes for the reformulation stage. Each one of these attributes have been defined by a number of risks. We have developed a series of procedures that the auditor should perform in order to have sufficient and competent evidence that support his opinion of the compensation process in the entity under analysis. |
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Audit to compensation processes in companies of an emerging economyAuditoría a procesos de compensación en empresas de una economia emergenteAuditcompensation processaudit results.Auditoríaproceso de compensaciónresultados de auditoríaThe main objective of this paper is to shows the audit results to the compensation process in 29 public and private organizations. The audit program is mainly focused in revising each stage of the compensation process previously identified and consists of the following: twelve attributes for the stage of diagnosis and analysis, thirty-three attributes for the planning and design phase, four attributes for the communication and review stage, eleven attributes to audit the implementation phase, six attributes to the evaluation stage and finally there are three attributes for the reformulation stage. Each one of these attributes have been defined by a number of risks. We have developed a series of procedures that the auditor should perform in order to have sufficient and competent evidence that support his opinion of the compensation process in the entity under analysis.El artículo presenta los hallazgos de la realización de auditoría al proceso de compensación en 29 empresas chilenas, tanto de carácter público como privado. El programa de auditoría aplicado se enfocó en revisar en profundidad cada una de las etapas del proceso de compensación, se identificaron un total de 12 atributos para la etapa de diagnóstico y análisis, 33 atributos para la etapa de planificación y diseño, 4 atributos para la etapa de comunicación y revisión, 11 atributos para la etapa de implementación, 6 atributos para la etapa de evaluación y finalmente se presentan 3 atributos para la etapa de reformulación. Para cada uno de los atributos se definieron una serie de riesgos y se desarrollaron procedimientos, que el auditor debe realizar para poder contar con la evidencia suficiente y competente, que soporte su opinión en cuanto a la razonabilidad del proceso de compensaciones, en la entidad bajo análisis.Centro Universitário ENIAC2017-12-23info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttp://ojs.eniac.com.br/index.php/EniacPesquisa/article/view/46810.22567/rep.v6i2.468Revista Eniac Pesquisa; Vol. 6 No. 2 (2017); 247-270REVISTA ENIAC PESQUISA; Vol. 6 Núm. 2 (2017); 247-270REVISTA ENIAC PESQUISA; v. 6 n. 2 (2017); 247-2702316-234110.22567/rep.v6i2reponame:Revista ENIAC pesquisainstname:Centro Universitário Eniacinstacron:ENIACspahttp://ojs.eniac.com.br/index.php/EniacPesquisa/article/view/468/pdfCopyright (c) 2017 REVISTA ENIAC PESQUISAhttps://creativecommons.org/licenses/by-nc-nd/4.0info:eu-repo/semantics/openAccessSanchez Henriquez, Jorge AlejandroPizarro Quezada, IgnacioAlvarez-Marín, AlejandroCastillo-Vergara, MauricioAlfaro-Castillo, Mauricio2021-07-06T17:33:59Zoai:ojs.pkp.sfu.ca:article/468Revistahttps://ojs.eniac.com.br/index.php/EniacPesquisahttp://ojs.eniac.com.br/index.php/EniacPesquisa/oai||revistaeniacpesquisa@fernandoasantos.com.br2316-23412316-2341opendoar:2021-07-06T17:33:59Revista ENIAC pesquisa - Centro Universitário Eniacfalse |
dc.title.none.fl_str_mv |
Audit to compensation processes in companies of an emerging economy Auditoría a procesos de compensación en empresas de una economia emergente |
title |
Audit to compensation processes in companies of an emerging economy |
spellingShingle |
Audit to compensation processes in companies of an emerging economy Sanchez Henriquez, Jorge Alejandro Audit compensation process audit results. Auditoría proceso de compensación resultados de auditoría |
title_short |
Audit to compensation processes in companies of an emerging economy |
title_full |
Audit to compensation processes in companies of an emerging economy |
title_fullStr |
Audit to compensation processes in companies of an emerging economy |
title_full_unstemmed |
Audit to compensation processes in companies of an emerging economy |
title_sort |
Audit to compensation processes in companies of an emerging economy |
author |
Sanchez Henriquez, Jorge Alejandro |
author_facet |
Sanchez Henriquez, Jorge Alejandro Pizarro Quezada, Ignacio Alvarez-Marín, Alejandro Castillo-Vergara, Mauricio Alfaro-Castillo, Mauricio |
author_role |
author |
author2 |
Pizarro Quezada, Ignacio Alvarez-Marín, Alejandro Castillo-Vergara, Mauricio Alfaro-Castillo, Mauricio |
author2_role |
author author author author |
dc.contributor.author.fl_str_mv |
Sanchez Henriquez, Jorge Alejandro Pizarro Quezada, Ignacio Alvarez-Marín, Alejandro Castillo-Vergara, Mauricio Alfaro-Castillo, Mauricio |
dc.subject.por.fl_str_mv |
Audit compensation process audit results. Auditoría proceso de compensación resultados de auditoría |
topic |
Audit compensation process audit results. Auditoría proceso de compensación resultados de auditoría |
description |
The main objective of this paper is to shows the audit results to the compensation process in 29 public and private organizations. The audit program is mainly focused in revising each stage of the compensation process previously identified and consists of the following: twelve attributes for the stage of diagnosis and analysis, thirty-three attributes for the planning and design phase, four attributes for the communication and review stage, eleven attributes to audit the implementation phase, six attributes to the evaluation stage and finally there are three attributes for the reformulation stage. Each one of these attributes have been defined by a number of risks. We have developed a series of procedures that the auditor should perform in order to have sufficient and competent evidence that support his opinion of the compensation process in the entity under analysis. |
publishDate |
2017 |
dc.date.none.fl_str_mv |
2017-12-23 |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
http://ojs.eniac.com.br/index.php/EniacPesquisa/article/view/468 10.22567/rep.v6i2.468 |
url |
http://ojs.eniac.com.br/index.php/EniacPesquisa/article/view/468 |
identifier_str_mv |
10.22567/rep.v6i2.468 |
dc.language.iso.fl_str_mv |
spa |
language |
spa |
dc.relation.none.fl_str_mv |
http://ojs.eniac.com.br/index.php/EniacPesquisa/article/view/468/pdf |
dc.rights.driver.fl_str_mv |
Copyright (c) 2017 REVISTA ENIAC PESQUISA https://creativecommons.org/licenses/by-nc-nd/4.0 info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
Copyright (c) 2017 REVISTA ENIAC PESQUISA https://creativecommons.org/licenses/by-nc-nd/4.0 |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.publisher.none.fl_str_mv |
Centro Universitário ENIAC |
publisher.none.fl_str_mv |
Centro Universitário ENIAC |
dc.source.none.fl_str_mv |
Revista Eniac Pesquisa; Vol. 6 No. 2 (2017); 247-270 REVISTA ENIAC PESQUISA; Vol. 6 Núm. 2 (2017); 247-270 REVISTA ENIAC PESQUISA; v. 6 n. 2 (2017); 247-270 2316-2341 10.22567/rep.v6i2 reponame:Revista ENIAC pesquisa instname:Centro Universitário Eniac instacron:ENIAC |
instname_str |
Centro Universitário Eniac |
instacron_str |
ENIAC |
institution |
ENIAC |
reponame_str |
Revista ENIAC pesquisa |
collection |
Revista ENIAC pesquisa |
repository.name.fl_str_mv |
Revista ENIAC pesquisa - Centro Universitário Eniac |
repository.mail.fl_str_mv |
||revistaeniacpesquisa@fernandoasantos.com.br |
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