Mexico: Comité de Auditoría

Last Updated: 26 August 2019
Article by Mazars  

Un aspecto vital dentro de un sistema eficaz y eficiente de Gobierno Corporativo es la diligencia y el constante monitoreo a los procesos, a las actividades y al desempeño de las áreas y colaboradores en el cumplimiento de los objetivos y estrategias de las Instituciones de Seguros y Fianzas, así como en cumplimiento a las normativas internas y/o externas aplicables.

Por lo anterior, se comprende la importancia que tienen las funciones y responsabilidades del Comité de Auditoría, para el Consejo de Administración, siendo estas esenciales para evaluar el cumplimiento de su responsabilidad para gestionar de forma sana y eficiente.

Artículo 72 de la Ley de Instituciones de Seguros y Fianzas (LISF) – Comité de Auditoría

La Ley de Instituciones de Seguros y Fianzas en su artículo 69 señala que las Instituciones deberán disponer de un Sistema eficaz de Gobierno Corporativo que garantice una gestión sana y prudente de su actividad, cuya instrumentación y seguimiento será responsabilidad de su Consejo de Administración.

Dentro del Sistema de Gobierno Corporativo que adopte una entidad se deberán considerar varios Comités de apoyo al Consejo de Administración, siendo uno de ellos el Comité de Auditoría, el cual está contemplado en la referida Ley en su artículo 72 que señala que las Instituciones deberán contar con un Comité de Auditoría, con carácter consultivo, que será el órgano responsable de vigilar el apego de la Institución a la normatividad interna definida por el Consejo de Administración, así como el cumplimiento de las disposiciones legales y administrativas aplicables.

Funciones y responsabilidades

El Comité de Auditoría tendrá que darle seguimiento al cumplimiento a las políticas y normas generales en materia de gobierno corporativo adoptadas por el Consejo de Administración, en cuanto a:

  • Las áreas de auditoría interna y externa, contraloría interna, administración de riesgos, función actuarial y servicios con terceros.
  • La aplicación de las políticas y normas en materia de suscripción, diseño de productos y transferencia de riesgos.
  • Normas para evitar conflictos de interés.
  • Política de inversión de activos

El comité de auditoría deberá proponer para aprobación del consejo de administración:

  • El sistema de contraloría interna.
  • Designación del auditor interno y externo de la Institución, así como el auditor actuarial.
  • Al actuario encargado de realizar solvencia dinámica.
  • Al experto independiente encargado de opinar sobre la eficacia del modelo interno.
  • Planes de regularización, código de conducta y políticas contables.

Como parte de sus funciones, tendrá la responsabilidad de:

  • Aprobar el programa anual de auditoría interna.
  • Evaluar la calidad de los informes emitidos por auditoría interna y externa.
  • Vigilar la independencia de auditoría interna.
  • Revisar la aplicación del sistema de contraloría interna con apoyo de la auditoría interna o externa.
  • Informar al consejo de administración sobre la situación que guarda el sistema de gobierno corporativo, reportando deficiencias y desviaciones en materia de riesgos, actuaria y control interno, así como las valoraciones de desempeño a las funciones de contraloría interna y auditoría interna y externa, principalmente.
  • Informar sobre irregularidades detectadas.
  • Evaluar el cumplimiento de los objetivos y metas de la Institución.
  • Revisar planes de regularización y autocorrección.

Nuestra Reflexión

De acuerdo con las funciones y responsabilidades descritas en los párrafos anteriores, el Comité de Auditoría se convertirá en un Comité Clave para el desempeño del Gobierno Corporativo y para el mismo Consejo de Administración y deberá estructurarse para responder en tiempo y en forma en cuanto a dar certeza del adecuado desempeño de las áreas, cuidando de cualquier contingencia que pueda repercutir en la Institución y finalmente en los asegurados.

Por tanto, la actuación de toda la Institución con una cultura de riesgo y de autoevaluación será esencial para reducir el riesgo de que el Comité de Auditoría no detecte riesgos no cubiertos o no considerados en el desempeño de sus funciones y responsabilidades.

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.

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