Publicación:

Auditoría al proceso administrativo y financiero, bajo NIAS y NIIF para pymes a la compañía de transportes colectivos del oriente s.a de Caqueza-Cundinamarca.

Resumen

The present work of degrees is about an administrative and financial audit applied to the administrative and financial processes with cut to December 31, 2016 of the Company Cotranscolor SA, company that is dedicated to ground transportation of passengers in the municipality of Cáqueza -Cundinamarca, with a total of 9 employees; This audit was based on internal control through the development of the objectives proposed in the work. Firstly, recognition of the current regulations was carried out to audit said processes under the IFRS and NIA, recording important concepts for the understanding of said process, as a second the phases of the Audit were carried out, such as planning and execution, allowing the internal and external knowledge of the company to be obtained in terms of risk analysis and identifying possible deficiencies in internal control through testing, data collection and analysis of the information acquired, to finish with the preparation of the report of the results of the audit, capturing the observations, strengths, opportunities for improvement and found findings.