La planificación del examen especial de auditaría al componente cuentas por pagar para la empresa SENTILVER en el periodo 2017.

Abstract

Audit planning are procedures and techniques that the auditor uses to identify in a timely manner the use of human, material and technological resources based on the entity's internal control guidelines that will serve to collect truthful information so that the auditor can issue their professional opinions. It is for this reason, that the present work has as objective to elaborate the planning of the special examination in the component of accounts and documents to pay applying the technique of general study based on the matrices of risks and financial statements, investigation by means of interviews and inspection to determine key controls that minimize the risks found in the audit. The methodology used is the analytical carried out a previous analysis; in addition, it includes the planning stage with its respective internal control and risk assessment matrices to verify the reasonableness of the audited component; and finally the audit program that leads to the controls that will be given to the alleged errors that are running in the company SENTILVER S.A. The results of the investigation allowed to determine that the confidence level is high and its risk low; where they found that there are debts without backup of documents, value higher than the cost of the property, acquisition of personal property without authorization with lower amounts requested to the loan; therefore, planning is the main coordination tool for effective, efficient and reliable execution of the financial statements disclosed.