Planificación de auditoria a la cuenta inventario de mercadería de la Empresa La Controladora S.A. durante el periodo 2018.

Abstract

The purpose of conducting an audit is to create a work plan of the most significant accounts that the company has, which will help us find solutions to existing problems due to improper internal control. The purpose of this case study is to prepare an audit plan for the inventory account of the company, Controller S.A. due to the problems of control in the whole cycle of the merchandise, from the purchase process, through the maintenance in the cellar, until the exit of the same. The applied methodology is analytical since an investigation of scientific articles is carried out that will give the definitions of different authors and help the interpretation of case to be solved. The results after having carried out the audit program were that there is a mishandling of the internal control regulation. The conclusive causes are the failure to comply with the periodic physical counts, evading compliance with receiving reception reports, access to the warehouse not It is controlled, registration of derecognition is omitted and merchandise organization is inadequate.