Examen especial al componente documentos por cobrar de la empresa ESTUDIOS S.A. de enero 01 a diciembre 31 del 2017.

Abstract

The emergence of financial audit occurs in the industrial revolution, designed especially for the detection of fraud becoming a primary tool within organizations as it allows to detect errors, fraudulent movements and compliance with the processes under current regulations in companies, which helps to examine the correct financial operation and the policies implemented. The audit goes hand in hand with internal control as they are strategic plans within the entities to safeguard their resources and give accuracy to the information that is reflected in the financial statements because the companies are exposed to a constant risk. According to what has been said, the objective of this paper is to carry out a special examination of the documents receivable component of the company ESTUDIOS S.A. corresponding to the period from January 1 to December 31, 2017, specifically focuses on evaluating internal control, determine the level of risk and confidence and finally determine the sample size, applying the methodology of literary review of papers and books giving a qualitative, quantitative and descriptive approach. In such a way, when carrying out the work, it was found that the control risk is high and the confidence level is low, which indicates that the company does not fully comply with the key controls as determined by the internal control evaluation, so that corrective measures must be established for an adequate management of the account.