Análisis del control interno de los registros de la cuenta bancos mediante procedimientos de auditoría.

Abstract

In the development of this research work it was found that internal control is a fundamental part of the effectiveness and efficiency of organizations and plays an important role in making decisions that improve the productivity of the same, in this case we will observe the account banks, the procedures of their review, the findings that can be found and the incidence or effects thereof. The main objective of the study is to analyze the internal control in the records of the bank account in the Company DIANIMAC SA by means of the elaboration of bank reconciliations to obtain efficient, correct and truthful information that the administration of the entity can verify, since the management of money requires a thorough evaluation, in case there is any inconsistency in this account the effects will be negative, economic, financial and administrative. The research had a theoretical and practical analysis approach, since the study support was contextual with the key and fundamental words that support the development of the same, and practical for the development of the case when preparing a bank reconciliation and evidencing if there are or no shortcomings, this is how audit procedures will be applied from their planning, communication of results to the follow-up of respective recommendations, in this way the control of the administrative and operative components of the account will be evidenced.