Examen especial al activo de la empresa Covihogar de la ciudad de Loja. Periodo 2021.
The present Curricular Integration Work was carried out to meet the set objectives, which are focused on evaluating the Internal Control System of Assets in COVIHOGAR, with the aim of determining its degree of strength, administrative efficiency, reasonableness of balances in the 2021 financial stat...
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| Médium: | bachelorThesis |
| Jazyk: | spa |
| Vydáno: |
2023
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| Témata: | |
| On-line přístup: | https://dspace.unl.edu.ec/jspui/handle/123456789/27332 |
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Přidat tag | Shrnutí: | The present Curricular Integration Work was carried out to meet the set objectives, which are focused on evaluating the Internal Control System of Assets in COVIHOGAR, with the aim of determining its degree of strength, administrative efficiency, reasonableness of balances in the 2021 financial statements, compliance with relevant legal and regulatory provisions concerning the company's recording and control of Asset operations, as well as the preparation of the Special Examination report. The ultimate goal is to enable the management to make timely and informed decisions in the best interest of the entity. The process of the Special Examination was developed through three phases. Initially, the planning phase was divided into preliminary planning, which encompassed general information about the entity and its main activities, and specific planning, which allowed for the evaluation and assessment of the level of risk and trustworthiness of the company. During the Execution phase, tests and procedures were applied to the accounting records, considering the predetermined components for analysis. The results obtained from these tests were documented as findings. In the third phase, the Communication of Results, the audit report was prepared, which includes the aforementioned results. Among the main findings, it was determined that in the company "COVIHOGAR," there are no policies in place to safeguard cash or for granting credit. The individual responsible for cash management is not bonded. Bank reconciliations are not performed. There is no designated and trained personnel for the management of incoming and outgoing inventory, and physical verification of assets is not conducted. It is worth noting that the examined sector reasonably presents its balances, with the exception of Non-Current Assets. Specifically, the accumulated depreciation balance for vehicles does not represent the correct value. |
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