Publicación: Desarrollo de auditoría financiera aplicada en la empresa almacén Coralcosta norte a las cuentas relacionadas con el proceso de nómina de los meses de octubre, noviembre y diciembre del año 2019
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This work consists of developing a financial audit of the company ALMACEN CORALCOSTA NORTE in the accounts related to the payroll process based on its international auditing standards in relation to the importance of IFRS for SMEs with control and efficiency in the development of the accounting process focused on the financial impact it would have on the entity. The audit was carried out at the facility and evaluated in the financial fiscal period from October 1, 2019 to December 31, 2019. According to section 28 of IFRS (Employee Benefits) corresponding to Regulatory Decree 3022 of 2013 and Regulatory Decree 2496 of 2015. Once the society gave me the supporting documents corresponding to the exercise to be audited, I compiled my conclusions and issued a detailed report on the result of our action, in particular our technical opinion on the following points: - If the payroll process is being effective in its performance. - If you are complying with the policies established by the company according to the payroll process. - If the payroll process is meeting compliance standards. - If the payroll process is complying with the regulations expressed in the internal function manuals. - If the payroll process is complying with the accrual principle. Once the results were obtained, we drew conclusions that were issued in a final report regarding the financial reality of the entity in the accounts related to the payroll process, in order to improve efficiency indicators and avoid possible sanctions that could have a negative financial impact.