Programa de auditoría en la evaluación del control interno del componente ingresos en la empresa Opsep S.A año 2018.

Abstract

The audit gives rise to its procedures by assessing economic facts through controls and tests that can generate user confidence by measuring the reasonableness of its financial statements over a period of time, tmeans that auditors, through working procedures and tactics, can obtain results that allow decisions to be taken and avoid negative materialisation as a result of the misuse of accounting policies and standards. Having said this, the present work is constituted with the preparation of an audit program to the component revenues of the company OPSEP SA, during audit planning it was found that there is an inherent risk index as moderate control. Implementing this program has shown that there are controls that are not strengthened on the basis of new needs that require urgent change; also served to be able to translate through documents the scope of this one besides to control the record of the fulfillment of the work of the auditor establishing the dates and references pertinent in the working papers also the proper observations that have been arising over the course of time. Prior to the program, previous matrices were used to evaluate internal control in order to determine the specific tests to be used, it is very important to emphasize that the sole purpose of drawing up audit programmes is to be able to support the auditor’s views on the reasonable presentation of balances in a company.