Analítica de diferencias del efectivo en las recaudaciones de patentes municipales de un período contable.

Abstract

The present paper emphasizes the implementation of Forensic Auditing as an internal control tool for the prevention and detection of acts of corruption which are originated in public institutions. In this sense, the objective is to establish the differences in less the municipal patent collections through the initial registry of duly legalized patent issuance, deposit vouchers and bank statements of the entity to determine the real shortage of the cash of the last accounting period. The central aim of this paper is focused on the descriptive problematic analysis methodology that consists of collecting data to be organized and tabulated. Finally, for the resolution of the case, an analytical model was developed that allowed determining a cash shortage of $ 17,6444.80 and, in this way, providing a timely solution to the problem established by finding differences between the initial cadastre versus what was collected and deposits according to the treasury apartment