{"id":237118,"date":"2022-01-04T20:39:08","date_gmt":"2022-01-05T02:39:08","guid":{"rendered":"https:\/\/runahr.com\/?p=237118"},"modified":"2026-01-28T21:50:57","modified_gmt":"2026-01-29T03:50:57","slug":"como-prepararse-para-una-auditoria","status":"publish","type":"post","link":"https:\/\/runahr.com\/mx\/recursos\/aspectos-legales\/como-prepararse-para-una-auditoria\/","title":{"rendered":"Auditor\u00eda: \u00bfQu\u00e9 es? \u00bfC\u00f3mo prepararse?"},"content":{"rendered":"

Cuando <\/span>se <\/span>escucha <\/span>la <\/span>palabra <\/span>auditor\u00eda<\/span>, <\/span>lo <\/span>primero <\/span>que <\/span>pasa <\/span>por <\/span>la <\/span>cabeza <\/span>suele <\/span>ser <\/span>estr\u00e9s, <\/span>papeles <\/span>por <\/span>todos <\/span>lados, <\/span>visitas <\/span>inesperadas <\/span>y <\/span>nervios. <\/span>Pero <\/span>la <\/span>realidad <\/span>es <\/span>que, <\/span>con <\/span>un <\/span>poco <\/span>de <\/span>preparaci\u00f3n <\/span>y <\/span>orden, <\/span>una <\/span>auditor\u00eda <\/span>no <\/span>tiene <\/span>por <\/span>qu\u00e9 <\/span>convertirse <\/span>en <\/span>tormenta.<\/span><\/p>\n

S\u00ed, <\/span>puede <\/span>poner <\/span>a <\/span>prueba <\/span>los <\/span>procesos <\/span>de <\/span>la <\/span>empresa. <\/span>Pero <\/span>tambi\u00e9n <\/span>puede <\/span>ser <\/span>un <\/span>buen <\/span>momento <\/span>para <\/span>afinar <\/span>detalles <\/span>y <\/span>detectar <\/span>errores <\/span>antes <\/span>de <\/span>que <\/span>se <\/span>hagan <\/span>m\u00e1s <\/span>grandes.<\/span><\/p>\n

\u00bf<\/span>Qu\u00e9 <\/span>es <\/span>exactamente <\/span>una <\/span>auditor\u00eda?<\/span><\/span><\/h2>\n

Una <\/span>auditor\u00eda<\/span> no <\/span>es <\/span>otra <\/span>cosa <\/span>que <\/span>una <\/span>revisi\u00f3n <\/span>formal <\/span>de <\/span>los <\/span>temas <\/span>contables, <\/span>fiscales <\/span>o <\/span>de <\/span>seguridad <\/span>social <\/span><\/a>de <\/span>una <\/span>empresa. <\/span>La <\/span>puede <\/span>hacer <\/span>una <\/span>autoridad, <\/span>como <\/span>el <\/span>SAT <\/span>o <\/span>el <\/span>IMSS, <\/span>o <\/span>la <\/span>puede <\/span>realizar <\/span>la <\/span>propia <\/span>organizaci\u00f3n <\/span>de <\/span>manera <\/span>interna <\/span>o <\/span>con <\/span>ayuda <\/span>de <\/span>un <\/span>tercero.<\/span><\/p>\n

No <\/span>siempre <\/span>llegan <\/span>por <\/span>sorpresa. <\/span>A <\/span>veces <\/span>son <\/span>aleatorias. <\/span>Otras, <\/span>se <\/span>detonan <\/span>porque <\/span>algo <\/span>no <\/span>cuadra: <\/span>una <\/span>omisi\u00f3n, <\/span>un <\/span>dato <\/span>que <\/span>no <\/span>coincide, <\/span>o <\/span>simplemente <\/span>porque <\/span>toca. <\/span>En <\/span>todo <\/span>caso, <\/span>es <\/span>parte <\/span>del <\/span>d\u00eda <\/span>a <\/span>d\u00eda <\/span>de <\/span>cualquier <\/span>negocio <\/span>que <\/span>opera <\/span>formalmente.<\/span><\/p>\n

\"Descargar<\/a><\/p>\n

\u00bf<\/span>Por <\/span>qu\u00e9 <\/span>se <\/span>hacen <\/span>las <\/span>auditor\u00edas?<\/span><\/span><\/h2>\n

En <\/span>el <\/span>fondo, <\/span>el <\/span>objetivo <\/span>de <\/span>una <\/span>auditor\u00eda<\/span> es <\/span>revisar <\/span>si <\/span>las <\/span>cosas <\/span>se <\/span>est\u00e1n <\/span>haciendo <\/span>bien. <\/span>En <\/span>especial, <\/span>si <\/span>hay <\/span>alguna <\/span>discrepancia, <\/span>omisi\u00f3n <\/span>o <\/span>error <\/span>que <\/span>pueda <\/span>afectar <\/span>los <\/span>pagos <\/span>de <\/span>impuestos, <\/span>el <\/span>cumplimiento <\/span>de <\/span>obligaciones <\/span>laborales <\/span>o <\/span>el <\/span>correcto <\/span>manejo <\/span>de <\/span>recursos.<\/span><\/p>\n

Tambi\u00e9n <\/span>ayudan <\/span>a <\/span>tener <\/span>claridad <\/span>financiera <\/span>y <\/span>a <\/span>dar <\/span>certeza <\/span>tanto <\/span>a <\/span>socios <\/span>como <\/span>a <\/span>autoridades. <\/span>No <\/span>es <\/span>casualidad <\/span>que <\/span>muchas <\/span>auditor\u00edas <\/span>sean <\/span>la <\/span>\u00faltima <\/span>instancia <\/span>luego <\/span>de <\/span>que <\/span>la <\/span>empresa <\/span>ya <\/span>recibi\u00f3 <\/span>uno <\/span>o <\/span>varios <\/span>avisos <\/span>para <\/span>regularizarse.<\/span><\/p>\n

Tipos <\/span>de <\/span>auditor\u00edas <\/span>que <\/span>s\u00ed <\/span>conviene <\/span>conocer<\/span><\/span><\/h2>\n

No <\/span>todas <\/span>las <\/span>auditor\u00edas <\/span>son <\/span>iguales. <\/span>Hay <\/span>dos <\/span>principales <\/span>formas <\/span>de <\/span>llevarlas <\/span>a <\/span>cabo:<\/span><\/p>\n

Auditor\u00eda <\/span>interna<\/span><\/strong><\/h4>\n

La <\/span>realiza <\/span>personal <\/span>de <\/span>la <\/span>propia <\/span>empresa. <\/span>Sirve <\/span>como <\/span>primer <\/span>filtro <\/span>para <\/span>identificar <\/span>fallas, <\/span>corregir <\/span>procesos <\/span>y <\/span>dejar <\/span>todo <\/span>en <\/span>orden <\/span>antes <\/span>de <\/span>que <\/span>llegue <\/span>alguien <\/span>de <\/span>fuera. <\/span>Puede <\/span>enfocarse <\/span>en <\/span>temas <\/span>financieros, <\/span>fiscales, <\/span>de <\/span>seguridad <\/span>o <\/span>cumplimiento. <\/span>Se <\/span>recomienda <\/span>hacerla <\/span>al <\/span>menos <\/span>una <\/span>o <\/span>dos <\/span>veces <\/span>al <\/span>a\u00f1o.<\/span><\/p>\n

Auditor\u00eda <\/span>externa<\/span><\/strong><\/h4>\n

Es <\/span>contratada <\/span>a <\/span>trav\u00e9s <\/span>de <\/span>una <\/span>firma <\/span>especializada. <\/span>Generalmente <\/span>las <\/span>hacen <\/span>empresas <\/span>medianas <\/span>o <\/span>grandes <\/span>que <\/span>buscan <\/span>una <\/span>revisi\u00f3n <\/span>m\u00e1s <\/span>profunda <\/span>y <\/span>objetiva. <\/span>Las <\/span>externas <\/span>dan <\/span>mayor <\/span>peso <\/span>t\u00e9cnico <\/span>a <\/span>los <\/span>papeles <\/span>de <\/span>trabajo <\/span>y <\/span>suelen <\/span>tener <\/span>mejor <\/span>alineaci\u00f3n <\/span>con <\/span>lo <\/span>que <\/span>pide <\/span>la <\/span>autoridad.<\/span><\/p>\n

\u00bf<\/span>Qu\u00e9 <\/span>enfoques <\/span>puede <\/span>tener <\/span>una <\/span>auditor\u00eda?<\/span><\/span><\/h2>\n

Una <\/span>auditor\u00eda<\/span> puede <\/span>centrarse <\/span>en <\/span>distintos <\/span>aspectos <\/span>del <\/span>negocio, <\/span>dependiendo <\/span>de <\/span>lo <\/span>que <\/span>se <\/span>quiera <\/span>revisar:<\/span><\/p>\n