Una mirada a la conciliación bancaria y control interno de la cuenta bancos desde la perspectiva de procedimientos de auditoria.

Abstract

The control of the internal processes constitutes a fundamental piece for the development of the efficacy and efficiency of the economic entities, fundamental for the decision making. Bank reconciliation is an important tool when verifying if there are differences in the accounting books with the bank account statement. For this reason, the objective of this research work is to analyze the internal control applicable to the accounting records of the bank account through the development of a bank reconciliation and audit procedures in order to assess the existing risk in this component. The methodology applied is the descriptive one as from the knowledge described by different authors the importance of the internal control in an entity is highlighted and by applying the explanatory method the results originated by the development of the banking conciliation with audit procedures and the evaluation are demonstrated of the risk that this component has; which indicate noncompliance with the policies of the regulation for the bank account, caused by the lack of experience and capacity of the personnel of the financial area, which leads to poor internal control, with high risk for the entity, because if they are not corrected These shortcomings could cause the balances of this component not to be presented reasonably and to be presented incorrectly in the financial statements of the entity.