Análisis hallazgos de auditoría financiera obtenidos en el cuestionario de control interno aplicado a la empresa Universitaria S.A.

Abstract

The financial audit is the process of evaluating the financial statements of a company, in order to ensure the integrity and veracity of the accounting accounts, its implementation is essential to know the real economic and financial situation of the organization, in addition to allowing a good performance. In this case study there is evidence of a non-existent internal control and an inadequate organization of the company, which generates deficiencies in the organic and functional structure, since the employees do not have their functions defined. Therefore, the general objective of the research is to analyze the findings obtained during the execution of the financial audit of Empresa Universitaria S.A., through the application of an internal control questionnaire. For the fulfillment of this case study, a bibliographic methodology was implemented, for the use of indispensable theoretical foundations for the analysis of the present investigation, also the descriptive type of investigation was approached, for the compilation of necessary information in the description of the process carried out, with the purpose of providing a better understanding to the users of the financial statements, it was determined that the audit findings obtained through the application of an internal control questionnaire are of utmost importance for the detection of evident irregularities within the organization.