Diseño de una planificación de auditoría al componente inventarios de la empresa Relajo S.A durante el período 2018.

Abstract

The audit is a process that aims to examine the daily transactions and activities that an entity performs; by creating key controls in order to obtain effective procedures and reasonable financial statements. Proper audit planning favors the auditor’s work, with it efficient and effective work is achieved. The development of this case study is aimed at obtaining sufficient and competent evidence in the company RELAJO S.A. during the period 2018, through an audit program to the inventory component; together with the various key controls and procedures examined. The methodology used in this work in analytical; since, the respective analyzes will be carried out by collecting information; which is taken from field tests and different scientific articles, and thus proceed to give an opinion. With the results obtained in the audit program, the owner can verify and determine the most vulnerable procedures and if the respective balances corrective measures and good decision making to improve the financial situation of the company.