Publicación:

Diseño del proceso de auditoría interna para el proceso contable de empresas de servicio de transporte terrestre de pasajeros

Resumen

This document's main objective is making the process of internal audit for the accounting process utilities passenger land transport service companies, an entity that presented difficulties at the time of data entry, which causes confusion, returns of accounts, loss of time, inadequate organizational climate due to constant calls for attention, which revealed the need for an internal audit process for the accounting area in accordance with the regulations; For which a descriptive-analytical study of a documentary type was carried out, within the tools and techniques it was based on the documentary review, direct observation, the checklist, DOFA matrix, vulnerability matrix; which information was collected regarding the internal and external factors, positive and negative that afflicted the entity; For later, it allowed to reduce threats an weaknesses, enhance their opportunities and strengths, obtaining a design of an internal audit process for the accounting process of the company under study.