Necesidad Legal Y Social De La Auditoria
It should be noted that confusion often arises as to refer to a legal audit as a financial reporting compliance (TIN) audit, but a legal review, as the name suggests, focuses more on the company that complies with all the legal requirements that apply to it. How is that going to happen? By lawyers or law graduates, externally and independently of the audited entity, since the statutory auditor cannot be judge and party. For its part at the international level and conducted from there at the national level, we have official rules that govern this legal institution. The international standard ISSAI 4000 of the Guidelines for Compliance Audit defines compliance audits as the function assigned to monitoring the compliance of the activities of public institutions with the laws, regulations and standards that regulate them. In this sense, the compliance audit is a reference and justifies a legal examination in legal systems. The quality, both individual and collective, of managers (functional management audit) Thus, it is necessary to delimit and question the functioning of a company through a legal examination that provides the essential elements from its creation to its consolidation, it should be noted that this issue includes a number of factors that must be taken into account and in order to carry out the work, All aspects of a business must be considered. Since the existence of this number is used to verify compliance with all legal standards that apply to a corporation that is to be incorporated or incorporated. In the last two decades there have been huge advances in information technology, during this decade it seems very likely that there will be a great need for information about the performance of social organizations. In the past, traditional (financial) auditing dealt with compliance with regulatory and retention requirements, particularly in financial control. This service has been and continues to be of great importance and value to our industrial, commercial and service communities by limiting financial information.
With the development of information systems technology, the need to review and assess the relevance and accuracy of administrative information has increased. At present, there is a growing need on the part of officials for someone who is able to study and evaluate the following: What is really interesting to point out is that it is really necessary to study and evaluate the external and internal factors of the company, and this must be done systematically. cover the totality. At present, constant learning is a necessity in each particular area of knowledge and also interdisciplinary between two or more other branches of knowledge, so that in companies it is necessary to form the basics with all the necessary elements to know the legal examination, which consists in the examination of all related documents of a field of legal and administrative activity from the date, to which a company It was constituted until the time it was requested, in general terms. The purpose of the legal review is to obtain information to give an opinion on the situation, the legal form of a company, and thus to accurately inform the partners or shareholders by indicating the strengths and weaknesses of the company using company law. We must bear in mind that today there are generally three types of audits: information technology (systems); accounting and finance; and legal, so that it should be determined that all are applicable to the audited entity, so that they should be known and integrated into a broader knowledge of the organization, if necessary by an audit committee. Finally, it can be said that the creation of a basis for legal control in companies is necessary not only to carry it out in the best possible way, but also to know how it is carried out, to know beyond all the points to be taken into account when carrying it out, and not only from a legal point of view, because it is necessary to take into account other areas and issues, to realize them as fully as possible. The quality of the processes by which an agency operates (analytical audit). There are several reasons why an organization requires a legal audit, for example for a particular event, alleged misconduct, regulatory or procedural requirements, or generally as a preventive means of assessing the company`s performance. It can therefore be seen that when we talk about legal audit, we are not only talking about the study itself of the company or company, but go beyond the simple audit procedure, every aspect that concerns the creation to the detailed operation of the company must be taken into account. In addition, we must take into account that the corporate audit is an excellent tool so that the company knows where to stop and define what it needs to work in accordance with the regulations in force. Organizations have a commitment to society, are one of the pillars of society and support social welfare, especially the well-being of the people who work in it, so it is necessary to ensure their proper functioning through these numbers of monitoring and evaluation.
In accordance with the provisions of Article 172 of the Mexican General Law on Commercial Companies, it is the duty of each company, under the responsibility of its directors, to submit to the general meeting of shareholders an annual report containing: a report by the directors on the progress of the company during the year, as well as on the policies followed by the directors and, where appropriate, on existing major projects; Financial reports explaining and explaining key accounting policies and criteria, year-end financial statements, changes in social justice items and explanatory notes.