Proceso de auditoría para determinar el grado de liquidez en una empresa comercial.

Abstract

The present investigation refers to the audit process with respect to the control of the cash account. The audit to the cash account allows to determine with a degree of security that the transactions carried out are adequate and valid. The control that is exercised in the cash account is of vital importance, because it promotes an appropriate administration of the available resources, as well as determining the operation, whether administrative and financial, of the companies. The objective of this paper is to: Determine the internal audit process through the analysis of the activities carried out by a commercial company with the purpose of achieving an adequate control of the cash account. There are also two specific objectives, these are: 1) Determine the procedures to be executed in the phase of the execution of the audit; 2) Prepare a special exam to the cash account. The research is carried out based on the descriptive and documentary method because a theoretical review of scientific articles, laws, regulations and consultation of accounting policies will be carried out.