Evaluación del sistema de control interno para detectar riesgos inherentes del componente inventario de la empresa Orobonita S.A. periodo 2018.

Abstract

Inventories are one of the most important accounts to meet the organizational objectives of a company. They support the activity of commercial and industrial companies, so it is essential to apply efficient internal controls for proper management of this component to know its inherent risk. Poor control could cause loss, expiration, deterioration, which is detrimental to the organization. The audit being the tool to detect flaws that the accounting area of the company has not been able to do, through the application of respective rules and procedures. The company audited was Orobonita S.A. You want to know the inventory situation. To achieve this, the auditors present a work program planning that collects information to detect possible voluntary or involuntary errors made by those responsible for their control. The general objective is to elaborate the planning of an audit program for the inventory component through the inherent risk and control risk under the International Audit Standards. The methodological procedure applied was the descriptive one through the analytical study. As a technique, bibliography was used to access journals, scientific articles and books. As a result, the audit program has information on the real situation of the inventory account, implementing better controls for proper handling of the merchandise, avoiding any type of fraud or loss, for the benefit of the organization.