Planificación y ejecución de un examen especial a la cuenta bancos de la ferretería Armijos en el periodo 2017.

Abstract

The purpose of the audit is to develop a working strategy in components that are considered important within the company, which will solve the significant problem, ie u n a area that does not properly apply the procedures may have the effect of irregularities in the operations of internal control. From there arises the need to analyze the different anomalies that arise in companies due to the incorrect use of their procedures. The present investigation is directed to analyze the application of the procedures and corrective norms in the ARMIJOS hardware store. In order to execute a special examination focused on the bank account, which determined the veracity, integrity and reasoning thereof, through proper planning and execution of the work programs of the audit. In short, it was identified that the hardware store does not have adequate internal control in the banks component, so it was determined that there is a moderate risk due to non-compliance with regulations and inadequate procedures in the issuance, payment and registration in bank book and bank reconciliation. . It will also allow owners to become aware of the importance of not having due internal control in the management of their activities, which could affect the decisions they make in the entity.