Evaluación de las cuentas por cobrar de la Importadora Agroindustrial Lr&J S.A.S. de la ciudad de Babahoyo durante el periodo 2022-2023.

The present case study investigation is based on the “Evaluation of the accounts receivable of the Importadora Agroindustrial LR&J S.A.S”, with the purpose of evaluating the process, management and other accounts receivable of the aforementioned company, during the periods 2022-2023; applying for this the COSO I audit method, which is none other than the internal control of the organization from three fundamental pillars such as business risk, internal control and the reduction of fraud. As tools in the methodology used for investigative development, there are tools such as the interview, and observation forms for the evaluation of the internal control of the accounts receivable process carried out by the company, for this the administrative staff and accounting of the company, where it is evident within the investigation problems that there is no due process when carrying out the procedures to grant credits and in addition to the existence of very soft policies for the collection of accounts receivable. In conclusion, we can say that within the evaluation carried out on the company's accounts receivable during the years 2022-2023, the lack of effective management to carry out the recovery of the company's portfolio is denoted, since the lack of an Internal monitoring that aims to verify compliance with goals in both sales and collection of credit sales has resulted in effective portfolio recovery not being guaranteed.

• Autor Principal: Rivas Gurumendi, Julissa Vanessa (author)
• Formato: bachelorThesis
• Publicado: 2024
• Subjects: Procesos; Cuentas por cobrar; Evaluación; Cartera vencida; COSO I
• Acceso en liña: http://dspace.utb.edu.ec/handle/49000/15774