Examen especial al proceso de control interno de la cuenta inventarios de la empresa Exfru S.A. en junio del 2019.

Abstract

The execution of a Special Audit Examination entails a great deal of responsibility and commitment on the part of the audit team and an infallible commitment on the part of the company throughout its organisational structure. The audit is indispensable, as it allows us to prevent or face problems and possible significant risk patterns; its stages are very explicit and lead us to know from the real problems of the company to its possible solutions. Here we use the descriptive-explanatory methodology for the efficient and truthful investigation that is supported by the scientific articles presented. This case study is aimed at the exhaustive review and analysis of the internal control process over the merchandise inventories carried out by the company EXFRU S.A. in the period of June 2019. Based on techniques and procedures applied during the audit process, it has been possible to obtain relevant and decisive information for the company, such as the verification of the fatal breach of existing policies, irresponsibility and lack of commitment of the staff in charge of the area, insufficient supervision of compliance with the work entrusted and poor communication and cross-checking of information between the areas related to the control of the goods; This shows the inappropriate management of the company's inventories and the existence of irregularities that must be corrected in time to give the company the opportunity to recover and make the right decisions that will lead it to solvency and adequate profitability, typical of a competent and efficient company.