Evaluación del riesgo del componente cuentas y documentos por pagar de un período contable.

Abstract

The present work exposes a practical case about the evaluation of the risks of the accounts and documents payable component of an accounting period in the company ABC S.A. It is of vital importance that the company has a mechanism that guarantees the correct evaluation of the risks, since it helps to evaluate the effectiveness of the financial systems and the internal control of the entity. Its objective is to evaluate the risks of the accounts and documents payable component through analytics and matrices in order to determine the objectives and procedures tailored to the item to be examined within an accounting period, in the methodology the descriptive-explanatory study was applied. Based on scientific articles and current regulations, analytics and evaluation matrices were carried out, through the internal control questionnaire to qualify the control risk and inherent risk of the component to be evaluated, which will help us establish audit tests to the application of tailored procedures. Through this evaluation it was determined that the company does not correctly execute its activities, since its level of trust is low and its control risk is high, verifying in turn a high inherent risk, leading to internal control deficiencies and affecting to decision making.