Evaluación al control interno del componente bancos y nómina trabajadores para toma de decisiones de la Compañía La Tablita S.A.

Abstract

The present investigation is to carry out an internal control evaluation of the banking component, which is considered important within the company, where the processes that the company is using will be made known, and the audit program will be planned beforehand. Describe the objective and procedures that should be applied. Which will solve the problem, that is, an area that does not adequately apply the procedures, can have as effect irregularities in operations. From there arises the need to analyze the different anomalies that arise in companies due to the incorrect use of their procedures. The purpose of the audit is to prepare an objective examination, expressed by an opinion of an independent professional. In addition, the application of international auditing standards (NIAA) The applied analytical methodology is a cognitive process, which consists in decomposing an object of study by separating each of the parts of the whole to study them individually that will be corrective for the Company La Tablita S.A. In order to carry out an internal control evaluation of the banks component, in which the veracity, integrity and reasoning thereof are determined, by means of an adequate planning and execution of the audit. In short, it was identified that the company does not have adequate internal control in the banking component, non-compliance with rules and procedures in issuance, payment and registration in bank books and bank reconciliation, which could affect decision-making.