Programa de auditoría al componente inventario en la camaronera El Langostino en el periodo 2018.

Abstract

The purpose of the audit is to create a working tactic on the key components of the entity, making it possible to avoid and end important problems in areas where the appropriate procedures have not been applied; that is why there is a need to study the irregularities that arise in organization due to the misuse of procedures. The present work is directed to examine the correct application of norms and corrective procedures in the shrimp company EL LANGOSTINO SA, to determine by means of a planning, if in the audit program it is being carried out in a correct way together with the key controls. The methodology used in the present work is analytical, site it is based on the collection of data and information taken from different scientific articles, to proceed to analyze and give an opinion. As a result of the audit program applied to the company, it was determined that is does not have adequate internal control, resulting in a moderate risk due to inadequate procedures and non-compliance with regulations. All these aspects will allow the owners to be alert to take correct decisions and control the internal situation of the entity.