Programa de auditoría al componente propiedades, planta y equipo a la constructora la Corruptora S.A., periodo 2017.

Abstract

The financial audit is a method to examine and analyze the information presented by the financial statements of a company within a given accounting period, which will detect irregularities within the operational and administrative processes in order for the auditor to issue an opinion. The present investigation consists in examining the procedures in the construction company LA CORRUPTORA S.A. for the purpose of carrying out the audit planning for the component Properties, Plant and Equipment, in which the evaluation of internal controls is carried out through field tests that will determine the level of risk and confidence for the audit work, in addition to define the procedures of the audit program that will serve for future execution and obtain tools that give the auditor sufficient and necessary information to issue an opinion in a future investigation. The methodology used for the development of the case study is descriptive because, in addition to processing information, the researcher must detail the processes and analysis of the case. To complete the development of the case study it was recognized during the evaluation of the internal control that disbursements were made to third parties without the corresponding support, the physical control was checked for the wrong location of the elements, elements without the adequate coding to their classification and There are purchase orders issued without the approval of the corresponding official.