Academic Journal
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Supervisión, auditoría y mejora continua.

Λεπτομέρειες βιβλιογραφικής εγγραφής
Τίτλος: Supervisión, auditoría y mejora continua.
Συγγραφείς: LÓPEZ LEMOS, PALOMA1
Πηγή: Contabilidad y Dirección. 2026, Issue 42, p147-165. 19p.
Θεματικοί όροι: *Auditing, *Continuous improvement process, *Risk management in business, *Compliance auditing, *Stakeholder theory, *Organizational resilience, Legislative oversight, Digital technology
Abstract (English): This article examines the importance of supervision, auditing, and continuous improvement as essential elements to ensure the real effectiveness of compliance programs. Moving beyond a purely formal approach, it emphasizes that the validity of these systems depends on their ability to prevent, detect, and correct misconduct through periodic evaluations, appropriate metrics, and independent internal and external audits. It also highlights the role of the board of directors, senior management, and internal audit in effective oversight. The paper stresses the need to adapt compliance systems to technological disruption by integrating digital tools and continuously updating risk maps. Ultimately, compliance should be understood as a dynamic, evidence-based system focused on continuous improvement to enhance organizational resilience and stakeholder trust. [ABSTRACT FROM AUTHOR]
Abstract (Spanish): El artículo analiza la importancia de la supervisión, la auditoría y la mejora continua como elementos esenciales para garantizar la eficacia real de los programas de compliance. Frente a un enfoque meramente formal, se destaca que la validez de estos sistemas depende de su capacidad para prevenir, detectar y corregir incumplimientos mediante evaluaciones periódicas, métricas adecuadas y auditorías internas y externas independientes. Asimismo, se subraya el papel del órgano de gobierno, la alta dirección y la auditoría interna en la supervisión efectiva del programa. El trabajo pone especial énfasis en la necesidad de adaptar el compliance a la disrupción tecnológica, integrando herramientas digitales y actualizando continuamente los mapas de riesgo. En definitiva, el compliance debe concebirse como un sistema dinámico, basado en la evidencia y orientado a la mejora continua para reforzar la resiliencia organizativa y la confianza de los stakeholders. [ABSTRACT FROM AUTHOR]
Copyright of Contabilidad y Dirección is the property of ACCID and its content may not be copied or emailed to multiple sites without the copyright holder's express written permission. Additionally, content may not be used with any artificial intelligence tools or machine learning technologies. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)
Βάση Δεδομένων: Business Source Index
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DbLabel: Business Source Index
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PubType: Academic Journal
PubTypeId: academicJournal
PreciseRelevancyScore: 1435
IllustrationInfo
Items – Name: Title
  Label: Title
  Group: Ti
  Data: Supervisión, auditoría y mejora continua.
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  Data: <searchLink fieldCode="AR" term="%22LÓPEZ+LEMOS%2C+PALOMA%22">LÓPEZ LEMOS, PALOMA</searchLink><relatesTo>1</relatesTo>
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  Data: <searchLink fieldCode="JN" term="%22Contabilidad+y+Dirección%22">Contabilidad y Dirección</searchLink>. 2026, Issue 42, p147-165. 19p.
– Name: Subject
  Label: Subject Terms
  Group: Su
  Data: *<searchLink fieldCode="DE" term="%22Auditing%22">Auditing</searchLink><br />*<searchLink fieldCode="DE" term="%22Continuous+improvement+process%22">Continuous improvement process</searchLink><br />*<searchLink fieldCode="DE" term="%22Risk+management+in+business%22">Risk management in business</searchLink><br />*<searchLink fieldCode="DE" term="%22Compliance+auditing%22">Compliance auditing</searchLink><br />*<searchLink fieldCode="DE" term="%22Stakeholder+theory%22">Stakeholder theory</searchLink><br />*<searchLink fieldCode="DE" term="%22Organizational+resilience%22">Organizational resilience</searchLink><br /><searchLink fieldCode="DE" term="%22Legislative+oversight%22">Legislative oversight</searchLink><br /><searchLink fieldCode="DE" term="%22Digital+technology%22">Digital technology</searchLink>
– Name: Abstract
  Label: Abstract (English)
  Group: Ab
  Data: This article examines the importance of supervision, auditing, and continuous improvement as essential elements to ensure the real effectiveness of compliance programs. Moving beyond a purely formal approach, it emphasizes that the validity of these systems depends on their ability to prevent, detect, and correct misconduct through periodic evaluations, appropriate metrics, and independent internal and external audits. It also highlights the role of the board of directors, senior management, and internal audit in effective oversight. The paper stresses the need to adapt compliance systems to technological disruption by integrating digital tools and continuously updating risk maps. Ultimately, compliance should be understood as a dynamic, evidence-based system focused on continuous improvement to enhance organizational resilience and stakeholder trust. [ABSTRACT FROM AUTHOR]
– Name: Abstract
  Label: Abstract (Spanish)
  Group: Ab
  Data: El artículo analiza la importancia de la supervisión, la auditoría y la mejora continua como elementos esenciales para garantizar la eficacia real de los programas de compliance. Frente a un enfoque meramente formal, se destaca que la validez de estos sistemas depende de su capacidad para prevenir, detectar y corregir incumplimientos mediante evaluaciones periódicas, métricas adecuadas y auditorías internas y externas independientes. Asimismo, se subraya el papel del órgano de gobierno, la alta dirección y la auditoría interna en la supervisión efectiva del programa. El trabajo pone especial énfasis en la necesidad de adaptar el compliance a la disrupción tecnológica, integrando herramientas digitales y actualizando continuamente los mapas de riesgo. En definitiva, el compliance debe concebirse como un sistema dinámico, basado en la evidencia y orientado a la mejora continua para reforzar la resiliencia organizativa y la confianza de los stakeholders. [ABSTRACT FROM AUTHOR]
– Name: AbstractSuppliedCopyright
  Label:
  Group: Ab
  Data: <i>Copyright of Contabilidad y Dirección is the property of ACCID and its content may not be copied or emailed to multiple sites without the copyright holder's express written permission. Additionally, content may not be used with any artificial intelligence tools or machine learning technologies. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract.</i> (Copyright applies to all Abstracts.)
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    Languages:
      – Code: spa
        Text: Spanish
    PhysicalDescription:
      Pagination:
        PageCount: 19
        StartPage: 147
    Subjects:
      – SubjectFull: Auditing
        Type: general
      – SubjectFull: Continuous improvement process
        Type: general
      – SubjectFull: Risk management in business
        Type: general
      – SubjectFull: Compliance auditing
        Type: general
      – SubjectFull: Stakeholder theory
        Type: general
      – SubjectFull: Organizational resilience
        Type: general
      – SubjectFull: Legislative oversight
        Type: general
      – SubjectFull: Digital technology
        Type: general
    Titles:
      – TitleFull: Supervisión, auditoría y mejora continua.
        Type: main
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          Dates:
            – D: 01
              M: 09
              Text: 2026
              Type: published
              Y: 2026
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              Value: 42
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