Publicación: Análisis y evaluación del sistema de control interno en el proceso de inventario de la compañía Empresar S.A.
Portada
Citas bibliográficas
Código QR
Director
Autor corporativo
Recolector de datos
Otros/Desconocido
Director audiovisual
Editor/Compilador
Editores
Tipo de Material
Fecha
Cita bibliográfica
Título de serie/ reporte/ volumen/ colección
Es Parte de
Resumen
The main objectives of the work presented below are to carry out an analysis of the reasonableness of the balances of the financial statements corresponding to the balance of the inventory account and to carry out an evaluation of the effectiveness of compliance with the internal control processes established by the company; To execute these objectives, a physical inventory will be taken to validate 100% of the stock and for the evaluation of controls, an understanding of the processes will be carried out and evidence will be requested of each of the activities carried out that intervene within the process of inventories, from the order request to the dispatch of merchandise to the customer; The control that the company has in the execution of the physical inventory taking procedure will also be validated. The audit procedures carried out will be carried out taking into account the international auditing standards, which serve as a guide when executing this type of external audits, it is recommended to carry out an adequate planning of the work that will be executed, this will be a step effective in the audit since it allows establishing the extension and scope of the tests, as well as the human resource that will be needed.