Planificación de la auditoría financiera al rubro inventario de mercadería para la empresa Amazonas S.A. del periodo 2018.

Abstract

The audit is a control process carried out on an entity to evaluate the quality of financial information, the product of subsequent events in an economic period. Its main objective is to determine the reasonableness of the financial statements, therefore it is very important that adequate work planning is carried out. Next, this case is presented, whose purpose was to determine which are the financial audit planning processes that are applied to the merchandise inventory component of an electrical appliance trading company, the applied method was the analytical-synthetic one, based on materials of bibliographic sources of authors who base their research on the financial audit and in the first phase, with regard to the case study, the deductive method of a descriptive type was applied using the closed survey technique, aimed at the head of administration to discover if inventory control is being adequately managed. The results obtained in the evaluation of the internal control of five key controls give us a confidence level of 56%, qualitatively it is considered medium, which is why a moderate control risk was identified. It is concluded that policies should be established for the various processes that are developed in the warehouse area in terms of the administration of the merchandise and the preparation of a procedures manual for the human resources involved.