Análisis de los hallazgos de auditoría encontrados en el componente gastos para el período del segundo semestre del año 2020.

Abstract

The financial audit is a key tool for detecting possible risks that affect the accounting of the company, thus collaterally decreasing profitability, generating a series of events such as poor decision-making by managers, for this reason, we proceeded to to resolve the case presented, the same one that reflects a deficient internal control with regard to the expense component; This problem has led to the absence of the qualitative characteristics set out in the Financial Reporting Conceptual Framework in the balances presented in the financial reports. Thus, it is considered pertinent to study the case, through the present objective, which is to analyze the audit findings found in the expenditure component, through the implementation of the findings sheet. In order to comply with the aforementioned, it was necessary to implement a bibliographic methodology to use and interpret different theoretical bases that support the research, and of a descriptive nature to gradually expose the process that was carried out, thus giving a better stakeholder understanding. Through this implementation, the importance of the correct application of the internal control of the analyzed component was demonstrated, since it was evidenced through the findings sheet, the respective visible shortcomings within the determined period.