Examen especial a la cuenta efectivo y equivalentes al efectivo en la empresa Exfru S.A. en el primer trimestre 2019.

Abstract

This investigative work deals with a special examination of the cash account and cash equivalents in the company EXFRU S.A. in the first quarter of 2019, a component that is vulnerable to irregularities that make it the subject of fraud in the business environment. Therefore, the solid basis of this case goes through the accounting regulations and policies of the auditee, which together led to give notions regarding the special examination of the account to be treated. Likewise, the internal control established by the audited entity was evaluated, taking as a random sample three key controls: supporting documents, deposits and cash payments, where the level of trust and inherent risk of the company EXFRU S.A. it is moderate; while the level of confidence and control risk regarding accounting policies is high, as a result of the daily bad practice of the regulations for the management of the cash account by the personnel that make it up, for which, adjustments were made and necessary reclassifications of the four deviations found, in order for that to be modified and said information to be used for the correct preparation of the cash flow statement.