Evaluación del sistema de control interno al componente cuentas por cobrar (remesas de efectivo) de la compañía la Curita S.A.

Abstract

The present work is related to the internal control that is applied in the companies, the same one that allows us to fulfill the organizational objectives through the verification and the evaluation of the key controls, the objective of the administration of the same ones. and methods to have efficiency and effectiveness in operations. For the development of the case, the analytical method was applied where the case study was described for its resolution and conclusion, and it was necessary to apply matrices from where the answer to the questions was obtained and it was determined that the study component has a level low confidence, therefore the level of risk is high therefore it is recommended to comply and increase controls and follow up to mitigate internal weaknesses. The general objective of the investigation is to evaluate the internal control system of the accounts receivable components through the risk of control for the determination of custom audit procedures.