Planificación de la auditaría a los elementos de propiedad planta y equipo de la empresa agrícola Churringo S.A año 2018.

Abstract

The purpose of carrying out an audit is to make a work plan of the most significant accounts that the company has, which will help us find solutions to the existing problems due to undue internal control. The present case study aims to prepare an audit plan for the inventory account of the company la Controladora S.A. due to control problems throughout the merchandise cycle, from the purchase process, through the maintenance in the warehouse, to 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 regulations. 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.