Planificación de auditoría en el departamento de bodega y producción de la camaronera la Castigadora S.A durante el periodo 2018.

Abstract

Audit planning are procedures where the auditor implements key controls matrix, audit plan and audit program to know in a timely manner the administration of resources in relation to what is dictated to the internal control parameters in order to Present transparent information of the company's operations. The main objective corresponds to evaluate the process of the warehouse and production department to make effective decisions and correct the irregularities found, while achieving the objectives with obtaining an internal control that presents in your financial information, truthfulness, trust and solids through audit planning processes at Camaronera La Castigadora SA in 2018. The company is dedicated to the production and sale of shrimp, within which there were deviations in the warehouse and production department, where the control risk is low and the level of trust is high, since there are irregularities in the Kardex merchandise registry, purchase records without invoices are not in the accounting system, Kardex merchandise exits without registration in the accounting system, the company does not have security guard surveillance, purchases requested are not available. Order orders, inventory records are not compliant without specifications, and there are no storage and dispatch policies and procedures. The methodology implemented is descriptive based on the review of various bibliographic documents.