: 30 de enero de 2022
La auditoría y la evaluación son las dos ideas utilizadas para evaluar elementos y la ejecución y son igualmente imprescindibles para una asociación. No obstante, fundamentalmente no son lo mismo que el otro. Aunque las capacidades de auditoría y evaluación dentro de una asociación son comparables en ciertos aspectos, existen contrastes esenciales en razón y enfoque.
Auditoría y evaluación
La principal diferencia entre Auditoría y Evaluación 2 es que Auditoría alude a los datos o pruebas que se identifican con la calidad inquebrantable y la rectitud del estado monetario de una organización mientras La evaluación 2 alude a las técnicas o ciclos que deben utilizarse para lograr ciertos objetivos.
La auditoría es recopilar datos o pruebas que se identifiquen con la confiabilidad y confiabilidad del estado monetario de una organización o de vez en cuando recopilen datos sobre las actividades de la organización. El anuncio que se realiza a raíz de la inspección de las perspectivas monetarias y las partes funcionales de una empresa se llama examen.
La evaluación es una interacción deliberada en la que la legitimidad, importancia, valor y valor de una persona o cosa se evalúan en un montón de pautas específicas. La expresión «Evaluación» se utiliza generalmente para esfuerzos humanos como servicios médicos, establecimientos, equidad criminal, expresiones, etc. Es además una técnica productiva utilizada para evaluar el estado monetario de una empresa.
Tabla de comparación entre auditoría y evaluación
Parámetros de comparaciónAuditoríaDefinición de evaluación La investigación, evaluación o confirmación de un individuo, asociación, marco, medida, esfuerzo, empresa o elemento. Para evaluar, evaluar o decidir legitimidad, valor e importancia, contra un montón de principios. Motivo Evaluar o desarrollar aún más la idoneidad, el bienestar y, además, la productividad; para descubrir la legitimidad y la calidad inquebrantable de los datos; para evaluar un marco dentro del control. Para evaluar cualquier punto, idea o propuesta; para ayudar en dinámica; para determinar el logro o el valor. Tipos Una auditoría es de varios tipos, calidad e incorporada o separada en individual, interior, exterior, legal, social, ejecución y último. Las evaluaciones son principalmente de dos tipos, formativas y sumativas. Métodos Los pasos principales que se dedican al examen son la recopilación de datos, arrastrado por la evaluación y aprobación del control interno. Existen cuatro técnicas principales utilizadas como modelo de prueba lógica, los ejecutivos organizaron modelos de marcos subjetivos / antropológicos y modelos situados por miembros. Objetivo Ofrecer un punto de vista del individuo, asociación, o marco dependiente del trabajo realizado en una premisa de prueba. Para decidir la naturaleza de un programa.
¿Qué es la auditoría?
Una auditoría es la evaluación del informe de afiliación relacionado con el dinero – tal como se presenta en el informe anual – por alguien liberado de esa afiliación. El informe financiero fusiona un informe de recursos, un decreto de compensación, una afirmación de los cambios en la estima, una verbalización salarial y notas que incluyen un marco de planes de juego contables básicos y otras notas instructivas.
Mientras observan el informe monetario, los revisores deben seguir examinando las normas establecidas por un organismo de administración. Cada vez que los evaluadores han terminado su trabajo, componen un informe de revisión, aclarando lo que han hecho y ofreciendo un punto de vista extraído de su trabajo.
Hay cuatro líneas primarias en el sistema de revisión. El primero es caracterizar el trabajo del evaluador y los términos de compromiso que es típico como una carta que el cliente aprueba adecuadamente. El avance posterior es diseñar la revisión que incorporaría sutilezas de tiempos límite y las oficinas que cubriría el revisor.
El siguiente avance significativo es recopilar los datos de la revisión. En el momento en que un revisor revisa los registros o examina los resúmenes fiscales clave de una organización, los descubrimientos generalmente se publican en un informe u ordenan de manera eficiente. El último y más significativo componente de una revisión es revelar el resultado. Los resultados se archivan en el informe del revisor.
¿Qué es la evaluación?
La evaluación es una garantía eficiente de la legitimidad, el valor y la importancia de un sujeto, utilizando modelos representados por un montón de pautas. Puede ayudar a una asociación, programa, plan, proyecto o alguna otra intercesión o conducir a examinar cualquier punto, idea / propuesta factible o cualquier otra opción, para ayudar en dinámica; o para descubrir el nivel de logro o valor con respecto al punto y objetivos y efectos secundarios de cualquier actividad que se haya terminado. El papel principal de la evaluación, así como la adquisición de conocimiento en unidades anteriores o existentes, es potenciar la reflexión y ayudar a la identificación del cambio futuro.
El motivo de la evaluación en un entorno instructivo es emitir un juicio sobre el grado de habilidades o información, evaluar la mejora después de un tiempo, evaluar las cualidades y deficiencias, clasificar a los suplentes para determinación o prohibición, o para persuadir. El ciclo sigue reglas caracterizadas y generalmente incorpora un esfuerzo de estimación.
La evaluación debe ser tan imparcial y reproducible como realmente podría esperarse. Una prueba sólida debe crear puntajes similares o comparables en al menos dos eventos o, por otro lado, siempre que lo den al menos dos evaluadores. La legitimidad de una prueba está controlada por el grado en que distribuye lo que sea que establezca para medir.
Diferencias principales entre auditoría y evaluación
- Una auditoría es la evaluación de un individuo, asociación o elemento para decidir su credibilidad y legitimidad o para confirmar el cumplimiento de un montón de medidas predefinidas, La evaluación está vinculada a comprender la interacción y luego implementar mejoras razonables en el proceso para obtener un resultado desarrollado adicional.
- Además, se completa una auditoría para evaluar las posibilidades de seguridad, exposición del marco natural y de otro tipo, mientras que la evaluación se puede realizar en cualquier asociación, ya sea monetaria o relacionada con algún otro círculo de movimiento para emitir un juicio sobre la efectividad del marco.
- Una auditoría es un aparato para garantizar que las actividades y los ciclos de una asociación se transmitan de acuerdo con estrategias estándar predefinidas y en caso de que haya anomalías monetarias. Por otro lado, el objetivo principal detrás de una evaluación es comprender una interacción de una manera superior y aprender haciendo. Básicamente implica que puede mejorar un marco o un ciclo justo cuando lo comprende por completo.
- Una auditoría llega después del ciclo de la junta y está libre de ella. Por otro lado, la evaluación es una interacción interior continua y una parte del ciclo de administración.
- Audit plantea inconsistencias monetarias mientras la Evaluación discute cómo hacer las cosas de manera superior para trabajar en la efectividad del marco.
Síntesis
El contraste de auditoría y evaluación en las habilidades y estrategias utilizadas y ensayadas, también hay algunas similitudes esenciales entre los dos. Las dos técnicas desglosan la información desapasionadamente y dentro de principios y convenciones caracterizados. Ambos están dirigidos por expertos y se encuentran debajo de los paneles. Estos son comúnmente estables y con autoridad cercana. Las consecuencias de ambos deben ser publicadas y efectivamente abiertas. La motivación fundamental detrás de la auditoría es examinar o mejorar la idoneidad, el bienestar o la capacidad potencial; descubrir la autenticidad y la naturaleza inamovible de los datos; para evaluar el control interior del marco. Una auditoría se usa regularmente como una pieza de contabilidad. La auditoría también ofrece confirmación de publicidad de responsabilidad a los socios. La razón fundamental para la evaluación es examinar cualquier punto, sin embargo, o propuesta; para ayudar a la dinámica; para descubrir logros o valor; para comprender los ejercicios anteriores o existentes, para permitir la reflexión, y ayuda con la verificación visible del cambio futuro.
- https://www.gao.gov/products/113596
- https://journals.sagepub.com/doi/10.1177/1356389019889079
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