Planificación de auditoria para el componente inventario de mercadería de la empresa el Desbarajuste S.A. en el período 2018.

Abstract

Inventory control is one of the main issues in the strategic management of companies, since most of them present frequent problems that cause numerous losses, so it is important to prepare a financial audit and to examine the financial statements and operations carried out, with the purpose of issuing a recommendation about the problems, based on its importance the present investigation is prepared with the objective of examining the inventory component of merchandise, through the audit planning to perform a special examination to this account in the company El Desbarajuste SA in the period 2018, in the development of the practical case the analytical methodology is used based on the study of different actors about the problem to interpret and develop it. The investigation begins with the introduction, which presents the case study and the development that contains the analysis of theoretical concepts that constitute the basis for the audit planning procedures, it is concluded that with the audit planning, the development of the Matrices allowed to contrast the key controls and rate the level of confidence of 64% and as a result a moderate control risk, to determine the sample size, statistical sampling was established obtaining a sample of 40% and based on that the audit program, which presents procedures for compliance tests and substantive tests necessary for the evaluation of the inventory component.