Programa de auditaría al componente inventarios de mercadería de la empresa la SOBRINA S.A periodo 2018.

Abstract

The development of this case study focuses on carrying out the audit planning work to the merchandise inventories component of the company La Sobrina S.A. due to irregularities that have been detected in the 2018 period. Through the previous visit made to the establishment, information was collected, then the respective internal control evaluation was carried out in order to verify if all the established policies are being executed correctly, finally the program of audit for the inventories component of the company La Sobrina SA. The objective of the present work is to carry out the planning through the evaluation of the internal control with the purpose of developing the audit program to the inventories account. The methodology used is analytical since for the development of the first phase it is necessary to carry out the respective analyzes of the information collected which is based on scientific articles, which will support the veracity of the stated statements and also the corresponding analysis for the development of the present case. The results obtained when carrying out the audit program were that in the evaluation of the internal control of the inventories component, the company's regulations are not properly applied, so there is an exit of merchandise that is not registered, it was also possible to show that there are products that are not handled with due caution, and the corresponding merchandise is not made.