Creación e implementación del departamento de auditoría interna en la empresa EKRON CONSTRUCCIONES S.A.

Abstract

The industrial revolution took place in the second half of the century XVIII, new directions printed accounting techniques, especially audit, going to meet the needs created by the emergence of large companies (where the nature of the service is a must). However, the background to the audit, are found in the nineteenth century, by the year 1862 where it first appears the audit profession or development of audit under the supervision of British company law anonymous.