Examen especial a la cuenta efectivo y equivalente de efectivo en la empresa Estudiar S.A. de enero a marzo 2021.

Abstract

The investigation is carried out on the cash and cash equivalent account in the company Estudiar S.A, examining compliance with the internal control tools, through a special examination to determine the findings that are observed in the entity, which is why the This investigation was considered mixed, since the qualitative - quantitative methodology was used, the qualitative methodology was considered since it was used for the induction of the investigation, scientific articles that contributed to the direction of the subject, with the purpose of obtaining results related to them, the quantitative methodology was used since by means of sample size formulas, certificates, risk determination, evaluation of controls, the level of internal control of the entity was determined. Cash and cash equivalent is a main account of the asset that is responsible for an important part so that the company can continue in progress, therefore, the greatest rigor must be exercised when using this account, which is why it is You must have good internal control to avoid future levels of risk and be able to minimize and address the company's objectives.