Evaluación del control interno de la cuenta bancos de la empresa COFEGO S.A al 31 de diciembre del 2017.

Abstract

The presented research aims to conceptualize and perform the internal control evaluation of the company COFEGO SA, to develop a financial audit, different types of procedures were performed in the execution phase, during which the auditor must be able to meet with the standards, knowledge and domain of the audit manual of the company that is being audited. In the case presented, the International Standards on Auditing (NIA) 402 apply, which states that the auditor must present the evidence obtained in a responsible manner, for this it is necessary to have sufficient and appropriate documentation, techniques are also applied, evidence is corroborated necessary and necessary cedulas are used. Other current regulations applied in the framework of the audit are the Generally Accepted Auditing Standards (NAGAS), which endorse the information obtained and issued by the auditor, which must be concrete and true. In the case of the research document developed, the methodology applied is analytical, based on the collection of information, on the analysis of scientific articles, rules and regulations, which helped to investigate reasonable and clear results. It should be noted that any type of business of a commercial nature must know how important and necessary it is to carry out an internal control, because through it it can avoid or minimize possible liquidity risks in the accounts of the entity. It is recommended to perform an internal control audit to reduce risks that affect the entity.