Programa de auditoria al componente propiedades planta y equipo de la empresa La Constructora s a periodo 2017.

Abstract

The development of auditing in companies has become a key tool to safeguard the resources of the entities; It is considered an indispensable instrument for efficient business management; because, in audit procedures regardless of the nature of the same, its objective is to evaluate the financial information and measure the reasonableness of the balances presented. The objective of this investigation is to carry out an audit program of the Properties, Plant and Equipment component of the company Constructora S.A., period 2017; through the development of a specific planning, to determine a diagnosis of the internal control. Its development applies the documentary descriptive methodology with a qualitative approach, which consists of a deep bibliographic review of primary sources, taking advantage of the contributions of the scientific community, and thus, generating its own investigative arguments. It should be noted that the company Constructora S.A. In the period 2017, it has presented inconsistencies in the behavior of the examined account; As a result, the company does not carry out the proper physical control of the PPyE elements, does not carry out the acquisitions with the respective authorizations, does not verify the validity of the asset purchase invoices with representative values ​​in the SRI online system and neither the elements have codes or seals that allow them to be identified. Therefore, the audit program is carried out where it is detailed how to intervene in the flaws found in the component through procedures that help to develop a better use and internal control.