Publicación:

Desarrollo de una auditoria financiera en los inventarios del hotel Zeus - Cerete, Córdoba en el año 2019

Resumen

This document is the final report of the degree work in the workshop seminar modality, a requirement to obtain the title of public accountants from the Universidad Cooperativa de Colombia, Montería headquarters and has led to the development of a financial audit for the improvement and control of inventories at the Zeus de Cereté hotel - Córdoba in 2019. This report concludes the degree work and serves as input to the investigative process in the fieldwork phase. The objective of this audit is to carry out a diagnosis of the elements of the management of the company through a Swot to identify the obstacles that do not allow the organization to achieve the objectives of the service. The audit is limited to the period of the year 2019, with this audit the aim is to contribute to the proposal of obtaining reliable and correct financial information with a competent and effective administration that achieves the achievement of the Hotel's objectives with the protection of its inventories. The main reason why it was decided to carry out an inventory audit is due to the fact that the company does not have formal internal controls that allow the correct completion of the activities within the company, obtain accurate and complete information on the economic activities that does the company and for this you must be professional, impartial and honest. The development of this work includes several moments: 1) Familiarization, 2) preliminary findings, 3) global audit plan, 4) analytical review, 5) issuance of the report. With these moments we fulfill the objective of the work that is to review, verify and verify. Familiarization is the knowledge of the company, review of the documentary background of the audited entity: its organization chart, its financial statements, the results of audits carried out previously, the regulatory framework related to the concept that is being audited, among others. In the preliminary findings we know the weaknesses, strengths, opportunities and threats of the company. The overall plan is the application of the audit programs and the interviews through the questionnaires. In analytical review we use audit techniques that are the minimum quality requirements. Issuance of the report is the financial impact of each of the procedures.