Examen especial a los inventarios para determinar la efectividad de las políticas en comercial Crédifacilito Cia. Ltda., periodo 2022.

Abstract

The importance of auditing in companies today is considered as a practical tool for them, this case study work was chosen to carry out a special examination to the inventory component determining the effectiveness of the company's policies in order to obtain an optimal level of reasonableness of the information to issue a professional opinion according to the needs of the entity. For this reason, the objective of this case study is to plan the merchandise inventory account of Comercial Credifacilito Cía. Ltda., period 2022, in order to implement an audit program through the evaluation of the internal control based on the verification and analysis of the operations carried out in the inventory component. The analytical methodology is used based on the analysis of the information researched in different scientific articles that constitute the basis for the planning of the audit. In conclusion, the company can benefit from the application of the internal control questionnaire and the risk assessment matrices, since they are fundamental for the development of the audit program, correcting the inconsistencies found in a timely manner.