{"id":151947,"date":"2024-07-19T11:07:42","date_gmt":"2024-07-19T11:07:42","guid":{"rendered":"https:\/\/raed.academy\/?p=151947"},"modified":"2024-07-19T11:07:42","modified_gmt":"2024-07-19T11:07:42","slug":"formar-els-auditors-que-hauran-dauditar-la-sostenibilitat","status":"publish","type":"post","link":"https:\/\/raed.academy\/ca\/formar-els-auditors-que-hauran-dauditar-la-sostenibilitat\/","title":{"rendered":"Formar els auditors que hauran d’auditar la sostenibilitat"},"content":{"rendered":"
\"Dr.

Dr. Jordi Mart\u00ed<\/p><\/div>\n

Jordi Mart\u00ed<\/strong><\/em><\/a>, professor d’Economia i Comptabilitat de la Universitat de Barcelona<\/strong>, \u200b\u200bdirector del M\u00e0ster en Verificaci\u00f3 d’Informaci\u00f3 no Financera<\/strong> del mateix centre i acad\u00e8mic de n\u00famero i membre de la Junta de Govern<\/strong> de la Reial Acad\u00e8mia Europea de Doctors-Barcelona 1914<\/strong> (RAED) , va participar entre els passats 4 i 5 de juliol a la 34a edici\u00f3 del F\u00f2rum d’Auditoria<\/strong> que organitza el Col\u00b7legi de Censors Jurats de Comptes de Catalunya<\/strong>, i que enguany es va celebrar a Sitges en format h\u00edbrid. Mart\u00ed va moderar la taula rodona “Auditoria i doc\u00e8ncia universit\u00e0ria”<\/strong> i va participar en un altre que va portar per t\u00edtol “Verificaci\u00f3 i sostenibilitat”<\/strong>. Per la seva banda, Alfredo Rocafort<\/strong><\/em><\/a>, catedr\u00e0tic de Comptabilitat de la Universitat de Barcelona i acad\u00e8mic de n\u00famero i president de la Junta de Govern<\/strong> de la RAED, va formar part del Comit\u00e8 Organitzador<\/strong>.<\/p>\n

A la taula moderada per Mart\u00ed van participar \u00c1ngel Cervantes<\/strong>, director de Formaci\u00f3 de l’Institut de Censors Jurats de Comptes<\/strong>; Ana Baro<\/strong>, responsable del departament t\u00e8cnic del Col\u00b7legi de Censors Jurats de Comptes de Catalunya; Carme Montserrat<\/strong>, professora de la Universitat de Barcelona i s\u00f2cia de Mart\u00ednez Com\u00edn Auditores<\/strong>, i Luz Parrondo<\/strong>, professora de la Universitat Pompeu Fabra<\/strong>. Tots ells van reflexionar sobre la preocupaci\u00f3 que hi ha entre els professionals de l’auditoria per la manca d’estudiants que cursin mat\u00e8ries relacionades amb l’auditoria, ja que des de fa cinc anys, s’observa una disminuci\u00f3 de les matriculacions en assignatures d’auditoria a totes les universitats espanyoles.<\/p>\n

L’auditoria \u00e9s una de les poques professions regulades per l’administraci\u00f3 p\u00fablica entorn de les ci\u00e8ncies socials. Entorn de l’economia i l’empresa nom\u00e9s hi ha dues professions regulades, l’actuari d’assegurances i l’auditor de comptes. Per accedir a la professi\u00f3 d’auditor de comptes cal superar un examen molt selectiu que organitza l’Institut de Comptabilitat i Auditoria de Comptes<\/strong> del Ministeri d’Economia<\/strong>. Les universitats ofereixen formaci\u00f3 per superar les proves te\u00f2riques des dels graus d’Administraci\u00f3 i Direcci\u00f3 d’Empreses. Per\u00f2 per superar les proves pr\u00e0ctiques calen m\u00e9s coneixements que els propis de grau. Amb aquest objectiu es desenvolupa un M\u00e0ster en Auditoria<\/strong> a moltes universitats, per\u00f2 la matr\u00edcula no \u00e9s tan alta com la demanda de professionals que requereix una societat del Primer M\u00f3n com la nostra.<\/p>\n

En aquest sentit, Parrondo va exposar la necessitat de renovar els estudis que l’Ester Oliveras<\/strong> havia fet fa vuit anys sobre el nombre d’hores i assignatures que s’oferien a les universitats catalanes en mat\u00e8ries relacionades amb la comptabilitat i l’auditoria. Cervantes va exposar les iniciatives que l’Institut de Censors Jurats de Comptes desenvolupa generant una gran base de dades de professors universitaris d’auditoria i va anunciar que el pr\u00f2xim 12 de setembre es reuniran a Madrid m\u00e9s de quaranta docents d’auditoria per programar activitats que millorin l’atracci\u00f3 de talent cap a la professi\u00f3. Baro va explicar com han desenvolupat activitats formatives per avaluar continguts sense rec\u00f3rrer al tradicional examen. Com Montserrat, que tamb\u00e9 va presentar una plataforma amb activitats de gamificaci\u00f3 per fer m\u00e9s interessant la doc\u00e8ncia universit\u00e0ria.<\/p>\n

\"\"Mart\u00ed va proposar als assistents que col\u00b7laborin amb les universitats catalanes a fi de compartir aquestes experi\u00e8ncies i propostes docents. Per a l’acad\u00e8mic, l’oferta d’innovacions pot ajudar a atraure el talent. En aquest sentit, va explicar que al M\u00e0ster d’Auditoria i Comptabilitat<\/strong> de la Universitat Abat Oliba<\/strong> en col\u00b7laboraci\u00f3 amb el Col\u00b7legi de Censors Jurats de Comptes de Catalunya, ja s’havia fet el primer examen amb intel\u00b7lig\u00e8ncia artificial. Amb tota aquesta varietat de propostes es va establir un di\u00e0leg amb els assistents molt enriquidor en qu\u00e8 professionals i professors van expressar les seves opinions i diagnosi sobre la problem\u00e0tica del relleu generacional a les firmes auditores.<\/p>\n

A l’altra taula rodona, moderada per Miguel \u00c1ngel Catal\u00e1n<\/strong>, soci de la firma Auren<\/strong>, va participar juntament amb Mart\u00ed Marga de Rosell\u00f3 Carril<\/strong>, s\u00f2cia de Sostenibilitat i Canvi Clim\u00e0tic a PwC<\/strong>. De Rossell\u00f3 va explicar detalladament que la nova normativa europea no parla d’auditar, parla de verificar la informaci\u00f3 en sostenibilitat. Aquesta funci\u00f3 verificadora obliga l’Institut de Comptabilitat i Auditoria de Comptes<\/strong> a desenvolupar un estatut professional del verificador en sostenibilitat. En aquests moments els auditors estan emetent un informe d’abast limitat ia partir de la nova regulaci\u00f3 haurien d’emetre un informe raonat en la mat\u00e8ria. En aquesta segona tessitura ser\u00e0 imprescindible una formaci\u00f3 espec\u00edfica.<\/p>\n

Mart\u00ed, en aquest sentit, va explicar que el Col\u00b7legi de Censors Jurats de Comptes de Catalunya havia desenvolupat un m\u00e0ster amb la Universitat Abat Oliba sobre Auditoria en Sostenibilitat que s’iniciar\u00e0 l’octubre del 2024. Aix\u00ed mateix, ha treballat en el disseny acad\u00e8mic del m\u00e0ster en qu\u00e8 hi haur\u00e0 un postgrau en Medi Ambient, un postgrau en Temes Socials i un postgrau en Bon Govern. Aix\u00ed es podr\u00e0 cobrir tota la necessitat formativa ESG (Environment, Social, Governance), que s\u00f3n les inicials amb qu\u00e8 s’identifiquen els \u00e0mbits en qu\u00e8 s’ha de redactar l’informe en sostenibilitat empresarial. En aquest m\u00e0ster hi estan convidats a participar com a professors diversos membres de la RAED, que gr\u00e0cies a la seva estructura multidisciplinar i transversal pot oferir un conjunt de coneixements imprescindibles per als auditors financers.<\/p>\n

L’auditor en sostenibilitat signar\u00e0 un informe comparable al que tradicionalment s’ha anat fent a l’\u00e0mbit de la comptabilitat financera. Un informe que ha de ser garantia per als socis de la continu\u00eftat de l’empresa. Tota la professi\u00f3 auditora est\u00e0 conscienciada de la import\u00e0ncia de les bones pr\u00e0ctiques a ESG perqu\u00e8 el nostre benestar i el de les generacions futures estiguin garantits. “Sense una auditoria correcta d’aquestes activitats empresarials no hi haur\u00e0 bona gesti\u00f3 ni hi haur\u00e0 futur per als humans”, va concloure Mart\u00ed.<\/p>\n","protected":false},"excerpt":{"rendered":"

Jordi Mart\u00ed participa a la 34a edici\u00f3 del F\u00f2rum d’Auditoria del Col\u00b7legi de Censors Jurats de Comptes de Catalunya. Va moderar la taula rodona “Auditor\u00eda y docencia universitaria” i va participar en la que va portar per t\u00edtol “Verificaci\u00f3n y sostenibilidad”<\/p>\n","protected":false},"author":12,"featured_media":100273,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[316,233],"tags":[],"class_list":["post-151947","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-docencia-ca","category-economiques-i-empresarials","et-has-post-format-content","et_post_format-et-post-format-standard"],"yoast_head":"\nFormar els auditors que hauran d'auditar la sostenibilitat - Reial Acad\u00e8mia Europea de Doctors<\/title>\n<meta name=\"description\" content=\"Jordi Mart\u00ed modera la taula rodona "Auditoria i doc\u00e8ncia universit\u00e0ria", durant la 34a edici\u00f3 del F\u00f2rum d'Auditoria del Col\u00b7legi de Censors Jurats de Comptes de Catalunya\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/raed.academy\/ca\/formar-els-auditors-que-hauran-dauditar-la-sostenibilitat\/\" \/>\n<meta property=\"og:locale\" content=\"ca_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Formar els auditors que hauran d'auditar la sostenibilitat - 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