Auditoría financiera al componente inventario y su evaluación del control interno de la empresa Ferrearmijos S.A.

Abstract

The financial audit has long been the tool par excellence of the resource managers of an organization, because it makes it possible for an independent auditing firm to make sure that the accounting figures that are stated and presented in the financial statements are reasonable, that is, they have complied with their processing in accordance with the International Accounting Standards and International Financial Reporting Standards IFRS, in this sense the present investigation makes an evaluation to the inventory component that is one of the most important within the commercial enterprise by virtue of to what is the resource from which it is expected to obtain profitability and liquidity in the short term; The structure of the work consists of an introduction in it describing the problem, the objective that is to issue a financial audit opinion and evaluate the internal control in the inventories component, as well as the methodology that I use to comply with it, then observe the development that a theoretical and a practical part is broken down into two parts to finally issue the respective conclusions that will serve for new investigations in the field of accounting and auditing.