Diseño de un programa de auditoria para examinar el riesgo inherente del componente cuentas por cobrar al desastre periodo 2018.

Abstract

The investigation is directed to examine the inherent risk and control in the company the Disaster SA, which will be applied to the component accounts receivable to clients in the period 2018. Where will be designed a audit program that allows obtaining the most vulnerable points with which the reasonableness, integrity and veracity of the key controls can be determined, in addition the methodology that will be used is the analytical method where the level of risk will be analyzed which will be based on the Field tests. The expected results in the case study is to determine the procedures to be able to give solution to the accounting control of accounts receivable customers. With the data found, the owners will be able to verify the most vulnerable components; In addition to making better decisions to be able to perform their activities more efficiently and recover their liquidity.