Examen especial a la cuenta ingresos de actividades ordinarias del establecimiento de “María Augusta Vanegas Quiroz”, de la ciudad de Loja, período 2022.

The present work of curricular integration called: Special examination of the account income from ordinary activities of the establishment of “María Augusta Vanegas Quiroz” of the city of Loja, period 2022., was carried out to meet the requirements of the Bachelor's Degree in Accounting and Auditing from the National University of Loja as established by the regulations of the academic regime. With the application of the special exam, the desired objectives were complied, including evaluation of the establishment's internal control, as well as determining the validity of the balance of revenue from ordinary activities presented in the income statement and being able to prepare a report for its compliance at the moment of making decisions. The methodology that was used is based on the phases of the Special Examination. In the first phase, planning is prepared. As a first step, the memorandum of preliminary planning and at the same time the specific. In the second phase, the execution where the audit program is developed and applied. In the third phase, the communication of results. Here the report of the special examination was written in which the shortcomings of control were determined internal from the sector examined. The Special Examination process begins with the evaluation of the internal control where it was evident that the income of the “María Augusta” establishment Vanegas Quiroz” has a low risk level of 18.18% and a confidence high level of 81.82%, establishing the following deficiencies: the establishment does not have a updated accounting system; the bank account is not used exclusively for the company; the amounts collected in cash are not deposited in the bank account; the business does not perform bank reconciliations; no policies for sale pricing in the products have been established, which shows the lack of application and compliance with certain principles established in COSO.

• 1. Verfasser: Jiron Pinta, Briggitte Estefanía (author)
• Format: bachelorThesis
• Sprache: spa
• Veröffentlicht: 2024
• Schlagworte: CONTABILIDAD Y AUDITORIA; CONTROL INTERNO; CEDULA SUMARIA; COSO
• Online Zugang: https://dspace.unl.edu.ec/jspui/handle/123456789/28937