Examen especial a las políticas de control interno a la cuenta inventarios en la zapatería Toxic en el periodo 2017.

Abstract

The audits are of vital importance in the companies, nowadays they are considered as a functional tool for the same, in the present work it was decided to carry out the special examination of the inventories account and the control policies that are employed in the Shoe Store "Toxic" "In the 2017 period, it must be carried out by a professional who has the knowledge and experience necessary to carry out the responsible work in a responsible manner, giving security to the owners of the businesses or entrepreneurs when receiving the results of the audit, they will have the confidence to make timely decisions according to the recommendations issued by the auditor. The qualitative methodology will be the most appropriate for the development of the work, so it answers questions such as why? What? How? And for what?, starting the interpretation of the information provided by the techniques applied, to use will be the questionnaire, research that will obtain and collect evidence of control of the inputs and outputs of the goods. Know the procedures for the execution of the financial audit, through information obtained from standards established as International Standards Audit 200 and 400, Generally Accepted Auditing Standards. Establish policies that allow the correct accounting control and the physical merchandise that enters and leaves the company. The method of the questionnaire will be applied to evaluate the internal control that allows obtaining and collecting evidences of the control of the entrances and exits of the merchandise.