Analiticas de audioría de diferencias en almacén del inventario de mercaderías de cinco productos durante el último periodo 2020.

Abstract

The accounting process of a commercial company is identified through its activity in the process of buying and selling goods, fraudulent acts have been directly related to the forensic audit with the inadequate accounting records in labor circumstances in economic differences. The objective of this investigation is to determine the real shortage of merchandise inventory of five different products through analysis of the purchase and sales stocks of the last accounting period. The delimitation of the inventory is the differences of the products, accounting verifies the beginning and end balances, consequently showing a lack of merchandise for sale. The research topic of the practical case is called "Warehouse Difference Audit Analytics of the merchandise inventory of five products during the last period 2020". The present investigation was carried out with an analytical approach of forensic audit through the descriptive method, providing as an object the problem in court for loss of goods in warehouse, it is litigated to determine the real shortage of the goods of five different products within the last of the 2020 period. In the practical case, the economic damage that has been generated in the warehouse area was detected the losses of five different products stored in the warehouse, for which it proceeded to carry out an expert opinion with the respective forensic audit and consequently proceed to the respective complaint, In these events, a rigorous internal control of inventories is suggested, using analytical procedures and techniques in the sales process.