Desafíos y oportunidades para los auditores en el desarrollo sostenible

Today, sustainable development has become a fundamental pillar for organisations, driven by a growing global awareness of the need to preserve natural resources and ensure an equitable future for generations to come. In this context, auditors play a significant role in assessing and verifying the sustainability practices of companies, In this context, auditors play a significant role in assessing and verifying the sustainability practices of companies, ensuring transparency and accountability in the management of economic, social and environmental resources. This article analyses the challenges and opportunities faced by auditors in integrating sustainable development into their audit processes, and reviews traditional and contemporary audit methodologies, their evolution and projection, as well as their relationship to the SDGs, it then identifies the changes in auditing standards and practices that have emerged to accommodate less complex entities, emphasising the importance of governance and risk management, and the desk review and comparative analysis provide a comprehensive view of the economic, social and environmental dimensions of sustainable development, while also highlighting the impact of emerging technologies in the audit process, Finally, a new audit procedure that includes sustainable development is presented, addressing opportunities as well as challenges facing auditors today. This article not only contributes to academic knowledge, but also offers practical tools to improve the effectiveness of audits in promoting sustainable development.

• المؤلف الرئيسي: Herrera Veliz, Sandra Jacqueline (author)
• التنسيق: bachelorThesis
• اللغة: spa
• منشور في: 2025
• الموضوعات: SOSTENIBILIDAD; NORMAS; OPORTUNIDADES; DESAFÍOS
• الوصول للمادة أونلاين: https://dspace.uniandes.edu.ec/handle/123456789/19144