Publicación:

Desarrollo de una auditoría financiera en la fundación nuevos horizontes “el sol” en la ciudad de Montería – Córdoba en su cuenta de nómina para el año 2018

Resumen

The present study was conducted using the inductive method since it seeks to give conclusions corcerning the reasons behind the malfunction in the processes of the payroll account during the months evaluated, the necessary stages and processes were carried out in its evaluation. The main purpose of carrying out this financial audit in the payroll account was to identify the flaws and deficiencies in the execution of the work, which generate reduction of economic and human benefits In order to increase productivity, and performance rates of the department. To make this possible, the corresponding autid phases were carried out. They are: design of the SWOT matrix, develop the global plan and identify the accounting policies and discounts applied. In order to achieve compliance with the audit in the evaluated processes where several shortcomings were obtained in its work methodology, due to the fact that it does not carry out the adequate process of payment of social security in job terminations, which do not exist in its accounting policies, it does not have the adequate suitability to carry out said actions, as well as a staff fully trained in the previosuly mentioned actions and someone who verifies that this is fulfilled.