Publicación:

Desarrollo de una auditoría financiera aplicada al rubro especifico de nómina de la empresa inversiones Gera S.A.S para el año 2019

Resumen

The purpose of this audit arose from the need to establish controls in the preparation of payroll in the company INVERSIONES GERA SAS, in order to identify shortcomings that may be incurring at the time of accrual and settlement of this, thus optimizing the operations in the payroll area in order to increase the reliability of your operations. The main objective of this degree work is to develop a financial audit applied to the specific payroll item of the company INVERSIONES GERA SAS for the year 2019, thus providing effective and efficient information in order to relate it in the application and review of what is established in the payroll account of the financial statements of the company, which includes aspects such as the recognition of the items, causation, accounting and payment of the same, identifying that the company is implementing it properly, thus obtaining real, timely accounting and financial information and with quality, creating a climate of trust for decision making. The method used in this work is inductive; since it can be used as an effective learning strategy, because it is based on experience, objects, facts or phenomena as they appear in reality. The instruments used to collect information was the application of questionnaires to identify weaknesses in relation to the application of internal policies and current legal regulations, as well as knowing the degree of control that the company and the workers who have a direct relationship with payroll, implemented techniques such as comparison, observation, selective review and analysis. The data obtained, analyzed and interpreted is intended to identify the shortcomings in which the company may be incurring and the way in which they are carrying out the Human Talent Management process specifically in the payroll area and in this way prevent possible failures, thus reviewing the absenteeism records to identify anomalies in the absences, verifying that there are no anomalies in the liquidation process, verifying the cause of the company's PILA, among others, and evaluating that each process is being carried out effectively, efficiently and on all demonstrating professional ethics.