Herramientas para detectar el faltante real del inventario en el último trimestre de un periodo contable de una empresa.

Abstract

The optimization of economic resources in an organization is fundamental and one of the main tools provided by forensic auditing are the auditing techniques that, through analytics and their application, allow to recognize if it is subject to errors, intentional or unintentional deviations of various accounts. which by nature or magnitude are subject to risks, one of them is inventory, which is one of the current assets with the main relevance and materiality. In the present research work, it is possible to determine the differences in less than the inventory of ten different products for sale by means of the stock, purchase and sale analytics to establish the real shortage of the examined component. The auditor began a meticulous process in which the difference between the sales made and the deposits for the sale of the actual missing inventory in the last quarter of the 2020 accounting period was found, efficiently adhering to the regulations and auditing principles in force, attaching sufficient, relevant and competent evidence. The argumentation of the conclusions is based on definitions derived from the compilation and research of scientific articles that contribute to the development of the degree practical case.