Exámen especial a las bodegas de materiales, insumos, repuestos y otros de la empresa Banamach S.A. en el período 2019.

Abstract

The purpose of this work is to make known the importance of internal inventory control, and the effect on the accounting process, has been developed in the company BANAMACH SA, for which it has focused on the area of warehouses of materials, verifying the control that this entity performs on its inventories. The correct management of the inventory account is a factor of vital importance in the calculation of profits and in the setting of sales costs. The internal control examination in the inventory area will help to mitigate the risk in a timely manner for the fair presentation of the financial statements, through the control policies it is possible to safeguard the assets and anticipate the risk. An internal control system design will be carried out in order to minimize weaknesses and timely present information that is useful for decision-making. The purpose of the Audit is to verify the reliability of the applied inventory management policies and evaluate the efficiency of preventive control, determining weak points that warrant corrective actions and if they are sufficient for the company's needs, if the valuation methods used they are indicated and if they are correctly implemented; checking that there is an adequate determination of costs. Weaknesses of the company will be exposed in the control policies and how to correct them.