Contable

DICIEMBRE DE 2012 INTERNALAUDITORONLINE.ORG

Riesgos de cumplimiento
por parte de terceros
Adaptación de las técnicas
Lean a las prácticas y
principios de auditoría
Concientización sobre
seguridad: El papel del
empleado
La vida después de
auditoría interna

INTRIGA
COORPORATIVA
Los auditores pueden correr ciertos
riesgos si indican en su evaluación que
determinados ejecutivos muypoderosos
se han apartado del código de ética.

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Auditoría de TI
BY DORINA HAMZO

EDITADO PORSTEVE MAR

LOGRE CONTROLAR LA TERCERIZACIÓN
La participación
de auditoría
interna durante
todo el proceso
puede ayudar a
la organización
a evitar un error
costoso.

P

ara muchos
departamentos de TI,
la tercerización se ha
transformado en un
negocio habitual. Sin embargo,
la reciente decisión de General
Motors de retomar el manejo
del 90% de sus servicios de TI
tercerizados es unrecordatorio
de los altos costos que deben
enfrentar las organizaciones si
deciden que la tercerización no
funciona para ellos.
Con frecuencia, los
departamentos de TI tercerizan
servicios que no son parte de
su competencia central, como
centros de datos y mesas de
ayuda. Sin importar lo que están
tercerizando, las organizaciones
pueden enfrentarse a numerosos
riesgos asociados con...