Programa de auditoría al componente inventarios en la bananera la Carmela ubicada en Machala en el periodo 2018.

Abstract

The present study is based on conceptualizing and preparing an audit program for the inventories component in the La Carmela banana plantation in the city of Machala in the 2018 period. It is essential to mention that at present a great importance has been given to everything related to aspects tributary, environmental and legal in terms of banana activity, without giving an importance to the internal control of the processes and activities carried out in it. For this reason, the research intends to determine the procedures to be executed in an audit program to the inventories component, through the planning of the audit work, which allows the evaluation of the reasonableness and veracity of the balances of the component. In this context, it is essential to consider those regulations in force that govern the audit framework, such as the International Standards on Auditing (NIA), the Generally Accepted Auditing Standards (NAGAS). The methodology used to prepare the study is analytical and is based on the study of scientific articles by different authors and their analysis. The results show the lack of importance on the part of the banana companies in the hiring of technical professionals who execute audit programs to relevant components to determine the breaches of the company's internal controls.