Examen especial al componente documentos por cobrar de la empresa ESTUDIOS S.A, del 1 al 31 de diciembre del 2021.

Abstract

Financial auditing appeared during the industrial revolution. Fraud detection is important for organizations, since it reveals errors and fraudulent movements, as well as compliance with the procedures established in the laws and regulations applicable to a company. This makes it possible to regulate operations and establish appropriate financial policies. The information reflected in the financial statements is essential for the company, since it feels constantly exposed to risk. According to the information received, the objective of this work is to evaluate the internal control of expired documents of ESTUDIOS S.A. that refer to the period between January 1 and December 31, 2021, as well as determining the level of risk and confidence. Finally, it was decided that the sample would have a certain size, that quantitative and qualitative methods would be used in the literature review, and that articles and books offering qualitative and quantitative methods would be used. When carrying out the work, it has been verified that the control risk is high and the confidence level is low, which indicates that the company is not adequately complying with the key controls identified in the evaluation of internal control. Therefore, you have to do a proper follow-up of the accounts.