Examen especial al control interno del componente caja banco para la toma de decisiones de la empresa Colorea Cia. Ltda.

Abstract

The present work is focused on him, internal control of the bank cash component of the company Colorea Cia. Ltda., As a primary tool for his daily activities during the reception of money he receives constantly; and likewise, offer effective information for decision-making to their managers and managers. For this, in the introductory part, the problematic that the companies tell by not implementing any internal control in their operations and the consequences that would entail is disclosed; In the development part, a descriptive study was carried out that through the search of scientific articles, books and bibliographic documentaries, in relation to our research, a broad contextual criterion was obtained to carry out our special examination in a practical way. In the case study, an initial planning was carried out as the International Auditing Standards emanate to then evidence through source documents and work papers, sufficient evidence to give our opinion on the reasonableness of the Financial Statements to the bank cash component; and finally the conclusions reached in the intervention made to the company are made.