{"id":866,"date":"2024-10-09T22:21:49","date_gmt":"2024-10-09T22:21:49","guid":{"rendered":"https:\/\/ics.cr\/?post_type=servicio&#038;p=866"},"modified":"2026-10-13T22:27:17","modified_gmt":"2026-10-13T22:27:17","slug":"financial-audit-services-internal-audit-and-risk-consulting-services","status":"publish","type":"servicio","link":"https:\/\/ics.cr\/en\/servicios-legales\/servicios-de-auditoria-financiera-auditoria-interna-y-consultoria-en-riesgo\/","title":{"rendered":"Financial Audit"},"content":{"rendered":"<style>\r\n.lwrp.link-whisper-related-posts{\r\n            \r\n            margin-top: 40px;\nmargin-bottom: 30px;\r\n        }\r\n        .lwrp .lwrp-title{\r\n            \r\n            \r\n        }.lwrp .lwrp-description{\r\n            \r\n            \r\n\r\n        }\r\n        .lwrp .lwrp-list-container{\r\n        }\r\n        .lwrp .lwrp-list-multi-container{\r\n            display: flex;\r\n        }\r\n        .lwrp .lwrp-list-double{\r\n            width: 48%;\r\n        }\r\n        .lwrp .lwrp-list-triple{\r\n            width: 32%;\r\n        }\r\n        .lwrp .lwrp-list-row-container{\r\n            display: flex;\r\n            justify-content: space-between;\r\n        }\r\n        .lwrp .lwrp-list-row-container .lwrp-list-item{\r\n            width: calc(25% - 20px);\r\n        }\r\n        .lwrp .lwrp-list-item:not(.lwrp-no-posts-message-item){\r\n            \r\n            \r\n        }\r\n        .lwrp .lwrp-list-item img{\r\n            max-width: 100%;\r\n            height: auto;\r\n            object-fit: cover;\r\n            aspect-ratio: 1 \/ 1;\r\n        }\r\n        .lwrp .lwrp-list-item.lwrp-empty-list-item{\r\n            background: initial !important;\r\n        }\r\n        .lwrp .lwrp-list-item .lwrp-list-link .lwrp-list-link-title-text,\r\n        .lwrp .lwrp-list-item .lwrp-list-no-posts-message{\r\n            \r\n            \r\n            \r\n            \r\n        }@media screen and (max-width: 480px) {\r\n            .lwrp.link-whisper-related-posts{\r\n                \r\n                \r\n            }\r\n            .lwrp .lwrp-title{\r\n                \r\n                \r\n            }.lwrp .lwrp-description{\r\n                \r\n                \r\n            }\r\n            .lwrp .lwrp-list-multi-container{\r\n                flex-direction: column;\r\n            }\r\n            .lwrp .lwrp-list-multi-container ul.lwrp-list{\r\n                margin-top: 0px;\r\n                margin-bottom: 0px;\r\n                padding-top: 0px;\r\n                padding-bottom: 0px;\r\n            }\r\n            .lwrp .lwrp-list-double,\r\n            .lwrp .lwrp-list-triple{\r\n                width: 100%;\r\n            }\r\n            .lwrp .lwrp-list-row-container{\r\n                justify-content: initial;\r\n                flex-direction: column;\r\n            }\r\n            .lwrp .lwrp-list-row-container .lwrp-list-item{\r\n                width: 100%;\r\n            }\r\n            .lwrp .lwrp-list-item:not(.lwrp-no-posts-message-item){\r\n                \r\n                \r\n            }\r\n            .lwrp .lwrp-list-item .lwrp-list-link .lwrp-list-link-title-text,\r\n            .lwrp .lwrp-list-item .lwrp-list-no-posts-message{\r\n                \r\n                \r\n                \r\n                \r\n            };\r\n        }<\/style>\r\n<div id=\"link-whisper-related-posts-widget\" class=\"link-whisper-related-posts lwrp\">\r\n            <h2 class=\"lwrp-title\">Related Posts<\/h2>    \r\n        <div class=\"lwrp-list-container\">\r\n                                            <div class=\"lwrp-list-multi-container\">\r\n                    <ul class=\"lwrp-list lwrp-list-double lwrp-list-left\">\r\n                        <li class=\"lwrp-list-item\"><a href=\"https:\/\/ics.cr\/en\/study-by-the-central-bank-of-costa-rica-determines-that-women-contribute-twice-as-much-unpaid-domestic-work-as-men\/\" class=\"lwrp-list-link\"><span class=\"lwrp-list-link-title-text\">Central Bank of Costa Rica study finds that women contribute twice as much unpaid domestic work as men<\/span><\/a><\/li><li class=\"lwrp-list-item\"><a href=\"https:\/\/ics.cr\/en\/3-years-after-law-9635\/\" class=\"lwrp-list-link\"><span class=\"lwrp-list-link-title-text\">3 years after Law 9635<\/span><\/a><\/li><li class=\"lwrp-list-item\"><a href=\"https:\/\/ics.cr\/en\/the-prohibition-on-the-share-capital-structure-of-limited-liability-companies-is-eliminated\/\" class=\"lwrp-list-link\"><span class=\"lwrp-list-link-title-text\">The prohibition on the capital structure of Limited Liability Companies is eliminated.<\/span><\/a><\/li><li class=\"lwrp-list-item\"><a href=\"https:\/\/ics.cr\/en\/the-ministry-of-finances-electronic-voucher-validation-platform-will-be-undergoing-preventive-maintenance-this-coming-weekend\/\" class=\"lwrp-list-link\"><span class=\"lwrp-list-link-title-text\">The Ministry of Finance's electronic voucher validation platform will be undergoing preventive maintenance this coming weekend.<\/span><\/a><\/li>                    <\/ul>\r\n                    <ul class=\"lwrp-list lwrp-list-double lwrp-list-right\">\r\n                        <li class=\"lwrp-list-item\"><a href=\"https:\/\/ics.cr\/en\/government-to-deposit-school-salaries-to-civil-servants-on-january-22-2024\/\" class=\"lwrp-list-link\"><span class=\"lwrp-list-link-title-text\">Government to deposit School Salary to civil servants on January 22, 2024<\/span><\/a><\/li><li class=\"lwrp-list-item\"><a href=\"https:\/\/ics.cr\/en\/news\/\" class=\"lwrp-list-link\"><span class=\"lwrp-list-link-title-text\">News<\/span><\/a><\/li><li class=\"lwrp-list-item\"><a href=\"https:\/\/ics.cr\/en\/solidarity-with-respect-to-tax-debts-notes-on-the-proposed-reform\/\" class=\"lwrp-list-link\"><span class=\"lwrp-list-link-title-text\">Solidarity with respect to tax debts. Notes on the proposed reform<\/span><\/a><\/li><li class=\"lwrp-list-item\"><a href=\"https:\/\/ics.cr\/en\/new-interest-rate-published-for-tax-and-customs-obligations-of-the-ministry-of-finance\/\" class=\"lwrp-list-link\"><span class=\"lwrp-list-link-title-text\">New interest rate for tax and customs obligations of the Ministry of Finance published<\/span><\/a><\/li>                    <\/ul>\r\n                <\/div>\r\n                        <\/div>\r\n<\/div>","protected":false},"excerpt":{"rendered":"<p>External audit, internal audit, certifications and special audits under the International Standards of Auditing, with registration in the Register of External Auditors for entities supervised by SUGEF, SUGESE, SUGEVAL and SUPEN.<\/p>","protected":false},"featured_media":711,"menu_order":10,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[13],"tags":[],"class_list":["post-866","servicio","type-servicio","status-publish","format-standard","has-post-thumbnail","hentry","category-auditoria-financiera"],"acf":{"faq":{"faq_heading":"Lo que m\u00e1s nos consultan sobre auditor\u00eda","faq_intro":"","q-a":[{"question":"\u00bfCu\u00e1nto tarda una auditor\u00eda financiera?","answer":"<p>Para una empresa mediana, entre 3 y 6 semanas desde la planificaci\u00f3n hasta el informe. Las m\u00e1s peque\u00f1as pueden completarse en 2 a 3 semanas; las m\u00e1s complejas, en 8 a 12.<\/p>"},{"question":"\u00bfCon cu\u00e1nta anticipaci\u00f3n debo contratarla?","answer":"<p>Recomendamos contactarnos al menos 2 a 3 meses antes de la fecha l\u00edmite de entrega de los estados auditados.<\/p>"},{"question":"\u00bfQu\u00e9 normativa siguen?","answer":"<p>Las Normas Internacionales de Auditor\u00eda adoptadas por el Colegio de Contadores P\u00fablicos de Costa Rica y los requerimientos de los reguladores locales cuando aplican.<\/p>"},{"question":"\u00bfPueden auditar entidades supervisadas por SUGEF?","answer":"<p>S\u00ed. Estamos inscritos en el Registro de Auditores Externos, requisito para auditar entidades supervisadas por SUGEF, SUGESE, SUGEVAL y SUPEN.<\/p>"},{"question":"\u00bfCu\u00e1nto cuesta una auditor\u00eda?","answer":"<p>Depende del tama\u00f1o de la empresa, la complejidad de sus operaciones y el alcance. Le enviamos una cotizaci\u00f3n despu\u00e9s de una evaluaci\u00f3n inicial sin costo.<\/p>"}]},"service_subtitle":"Servicios de auditor\u00eda","service_intro":"Del estado financiero auditado a la gesti\u00f3n de riesgos, con el mismo equipo.","service_bullets":[{"service_name":"Auditor\u00eda externa de estados financieros","service_description":"<p><strong>Una opini\u00f3n independiente que da credibilidad a sus cifras frente a bancos, inversionistas y reguladores.<\/strong><\/p><p>Verificamos la razonabilidad de sus estados financieros conforme a las NIIF y la normativa costarricense. Incluye planificaci\u00f3n basada en riesgo, evaluaci\u00f3n de control interno, pruebas sustantivas, informe con opini\u00f3n independiente y carta a la gerencia.<\/p>","service_icon":null},{"service_name":"Auditor\u00eda interna (outsourcing)","service_description":"<p><strong>Un departamento de auditor\u00eda interna profesional, sin los costos fijos.<\/strong><\/p><p>Evaluaci\u00f3n de riesgos, plan anual, revisiones programadas, informes peri\u00f3dicos a la direcci\u00f3n y seguimiento de recomendaciones. Ideal para empresas medianas y organizaciones que fortalecen su gobierno corporativo.<\/p>","service_icon":null},{"service_name":"Certificaci\u00f3n de estados financieros","service_description":"<p><strong>Validaci\u00f3n profesional para prop\u00f3sitos espec\u00edficos, sin una auditor\u00eda completa.<\/strong><\/p><p>Revisi\u00f3n anal\u00edtica, procedimientos acordados y certificaci\u00f3n emitida por contador p\u00fablico autorizado. \u00datil para pymes y requisitos de entidades financieras.<\/p>","service_icon":null},{"service_name":"Auditor\u00eda para entidades financieras","service_description":"<p><strong>Cumplimiento con la normativa especializada del sector financiero.<\/strong><\/p><p>Estamos inscritos en el Registro de Auditores Externos del Registro Nacional de Valores e Intermediarios, lo que nos permite auditar entidades supervisadas por SUGEF, SUGESE, SUGEVAL y SUPEN: bancos, cooperativas de ahorro y cr\u00e9dito, aseguradoras e intermediarios burs\u00e1tiles.<\/p>","service_icon":null},{"service_name":"Auditor\u00edas especiales y forenses","service_description":"<p><strong>Evidencia financiera rigurosa cuando hay una disputa o una sospecha.<\/strong><\/p><p>Procedimientos a medida, an\u00e1lisis forense y documentaci\u00f3n de hallazgos para investigaci\u00f3n de irregularidades, disputas societarias, procesos legales y debida diligencia en adquisiciones.<\/p>","service_icon":null},{"service_name":"Riesgos y control interno","service_description":"<p><strong>Usted se dedica al negocio; nosotros monitoreamos los riesgos y controles relevantes.<\/strong><\/p><p>Valoraci\u00f3n de riesgos, actividades de control, sistemas de informaci\u00f3n y monitoreo, con nuestro principio de hacerlo a tiempo y bien hecho.<\/p>","service_icon":null}],"service_models":{"model_heading":"","models_intro":"","models":null},"usps":{"usps_heading":"Una auditor\u00eda que aporta m\u00e1s que una opini\u00f3n","usp_intro":"Adem\u00e1s del informe, cada auditor\u00eda deja recomendaciones pr\u00e1cticas para fortalecer los controles y la informaci\u00f3n financiera de su empresa.","usp":[{"usp_title":"Basada en riesgo","usp_lede":"Entendemos su negocio y concentramos el trabajo donde est\u00e1 el riesgo, con un cronograma claro que no interrumpe su operaci\u00f3n.","usp_bullet":null},{"usp_title":"Sin sorpresas","usp_lede":"Discutimos los hallazgos preliminares con usted antes de emitir el informe.","usp_bullet":null},{"usp_title":"M\u00e1s all\u00e1 del informe","usp_lede":"Carta a la gerencia con recomendaciones y acompa\u00f1amiento para implementarlas.","usp_bullet":null}]},"processo":{"process_heading":"Nuestro proceso de auditor\u00eda","phases":[{"phase_title":"Evaluaci\u00f3n inicial","phase_duration":"","phase_lede":"Un diagn\u00f3stico preliminar para entender su negocio, sus necesidades y dise\u00f1ar un enfoque de auditor\u00eda a medida.","phase_bullet":null},{"phase_title":"Planificaci\u00f3n basada en riesgo","phase_duration":"","phase_lede":"Un plan detallado con cronograma claro, que concentra el trabajo donde est\u00e1 el riesgo y minimiza las interrupciones a su operaci\u00f3n.","phase_bullet":null},{"phase_title":"Ejecuci\u00f3n","phase_duration":"","phase_lede":"Procedimientos rigurosos apoyados en tecnolog\u00eda para analizar sus datos financieros con precisi\u00f3n y eficiencia.","phase_bullet":null},{"phase_title":"Comunicaci\u00f3n continua","phase_duration":"","phase_lede":"Discutimos los hallazgos preliminares con usted antes de emitir el informe.","phase_bullet":null},{"phase_title":"Informe y recomendaciones","phase_duration":"","phase_lede":"Opini\u00f3n profesional y carta a la gerencia con recomendaciones pr\u00e1cticas.","phase_bullet":null},{"phase_title":"Seguimiento","phase_duration":"","phase_lede":"Le acompa\u00f1amos en la implementaci\u00f3n de las recomendaciones.","phase_bullet":null}]},"service_metodology":{"methodology_heading":"","methodology_intro":"","phases":null},"how_it_works":{"how_it_works_heading":"\u00bfReconoce alguna de estas situaciones?","how_it_works_intro":"","how_it_works_repeater":[{"how_it_works_title":"El banco o un inversionista pide estados auditados","how_it_works_lede":"Necesita una opini\u00f3n independiente y cre\u00edble sobre sus estados financieros, y pronto.","how_it_works_bullet":null},{"how_it_works_title":"Su entidad es supervisada","how_it_works_lede":"Debe cumplir los requisitos de auditor\u00eda externa de SUGEF, SUGESE, SUGEVAL o SUPEN.","how_it_works_bullet":null},{"how_it_works_title":"No tiene funci\u00f3n de auditor\u00eda interna","how_it_works_lede":"La empresa creci\u00f3 y necesita controles y gobierno corporativo, sin el costo fijo de un departamento propio.","how_it_works_bullet":null},{"how_it_works_title":"Hay indicios de irregularidades","how_it_works_lede":"Necesita una investigaci\u00f3n financiera con evidencia documentada que pueda usarse en un proceso legal.","how_it_works_bullet":null}]},"coverage":{"coverage_title":"","coverage_eyebrow":"","coverage_lede":"","coverage_bullets":null}},"_links":{"self":[{"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/servicio\/866","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/servicio"}],"about":[{"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/types\/servicio"}],"version-history":[{"count":14,"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/servicio\/866\/revisions"}],"predecessor-version":[{"id":2247,"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/servicio\/866\/revisions\/2247"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/media\/711"}],"wp:attachment":[{"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/media?parent=866"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/categories?post=866"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/tags?post=866"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}