Programa de auditoría al componente inventarios de mercadería de la ferretería la constructora s.a. del periodo 2018.

Abstract

The road to the success of an audit is a planning carried out with a correct analysis of the company environment to be audited to recognize the areas with risks and guide the auditor and his team during the execution to then issue a correct report, satisfying the customer needs. That is why the present investigation has as objective to carry out the planning phase to the merchandise inventories component of the La Constructora S.A. to establish the audit program, through the correct evaluation of internal control. During the execution of the case study, the methodology used is analytical based on deepening the information of different authors about the problem to interpret it and strengthen the execution of the case. To carry out this research work begins with a brief introduction, which shows the importance of the planning phase within an audit. Then the theoretical argumentation is carried out, in which concepts that support the execution of the proposed case are analyzed. The audit program was developed by evaluating the internal control to establish its objective and the procedures to be executed by the entire audit team. Finally, it is concluded that there is an avoidance of physical counts, inefficient control of restricted access to the warehouse for personnel from other departments, failure to issue reception reports and the omission of procedures to cancel the merchandise. Resulting in inefficient compliance with the regulations established by the company.