“diseño de un plan de auditoría financiera al rubro de

Abstract

The main objective of this project is to analyze and evaluate the inventory account considering that is one of the most important items within the company as it is this is the main product of the same to import and export, the analysis of these stocks through of the physical findings and the book balance to detect the hazards present. To comply with the provisions of the implementation was done in the evaluation of internal control, audit programs and analysis of financial statements of the Company, with balances at December 31, 2009. Established as a main parameter values should be equal to the physical findings and to determine the accuracy of such information. We performed each of the phases of the audit to identify risks that are present and proceed to develop the findings in each of the test have been performed to establish finally conclusions and recommendations.