Programa de auditoría financiera y evaluación del riesgo al ciclo de ventas y cobranzas del hospital el día.

Abstract

This research project aims to develop the audit program and the evaluation of the risks to the sales and collections cycle through the application of procedures to know if the affected accounts present reasonableness; the work contains the introductory part where the problem of the entities in general and the company in question consists; the development that exposes a descriptive study based on the review of scientific articles which allowed to obtain the theoretical framework allusive to the research topic, in the same way the analytical method was used, which allowed to examine the case study object, to solve it through of the completion of the internal control questionnaire, the matrix for rating the level of confidence and risk and determining the levels of confidence and risk and reaching the relevant conclusions. In the development of the case, the result was that this entity maintains a poor risk management system, which generated difficulties in the process of activities and non-compliance with the objectives proposed by the entity. Finally, conclusions drawn from the development of the practical case.