Evaluación de los riesgos inherentes y de control del componente de ingresos de actividades ordinarias dentro de un período contable.

Abstract

The purpose of this work is to evaluate the inherent risks and control risks of the Income from Ordinary Activities components of an accounting period, for which internal control matrices and analytics were obtained, in order to fulfill the objective, a research methodology was used. descriptive analytics, since information was collected from scientific journals and International Auditing Standards, which contributed to solving the practical case, describing its development step by step, and through the evaluation of internal control, it achieved the objective and the types of tests so that the auditor can prepare the audit program, the results indicated that the company is not operating internal controls properly since the level of confidence is low, therefore the control risk is high, which can lead to economic losses and in turn not being able to achieve its organizational objectives, therefore it is necessary to point out that the company must improve r its internal control management.