Auditoria financiera 2

UNIDAD I

ESTUDIO Y EVALUACION DEL CONTROL INTERNO DEL BALANCE

ESTUDIO Y EVALUACION DEL CONTROL INTERNO

Este se efectúa con el objeto de cumplir con la norma de ejecución del trabajo que requiere que “ el auditor debe efectuar un estudio y evaluación adecuado del control interno existente, que le sirve de base para determinar el grado de confianza que va a depositar en él y lepermita determinar la naturaleza, extensión y oportunidad que va a dar a los procedimientos de auditoría.”

ESTUDIO Y EVALUACION DEL CONTROL INTERNO

ESTRUCTURA DEL CONTROL INTERNO

? El ambiente de control.

? La evaluación de riesgos.

? Los sistemas de información y comunicación.

? Los procedimientos de control.

? Vigilancia.

El estudio y evaluación delcontrol interno incluye dos fases:

? La revisión preliminar del sistema con objeto de conocer y comprender los procedimientos y métodos establecidos por la entidad.

? La realización de pruebas de cumplimiento para obtener una seguridad razonable de que los controles se encuentran en uso y que están operando tal como se diseñaron.

ASPECTOS RELATIVOS DE EVALUACION AL CONTROL INTERNO DELOS RUBROS DE EFECTIVO

El boletín c-1 “efectivo e inversiones temporales” establece que el renglón de efectivo debe estar constituido por la moneda de curso legal o sus equivalentes, propiedad de una entidad y disponibles para la operación

? controles adecuados sobre las entradas diarias de dinero, mediante recibos prenumerados, relaciones de cobranza y de valores recibidos porcorreo, endosos restrictivos, etc.

? Depósito integro e inmediato de la cobranza.

? Aprobación por parte de la administración de las firmas autorizadas para girar contra las cuentas bancarias y para las adquisiciones, ventas y gravámenes de los valores.

? Autorización previa de las salidas de dinero, expedición de cheques nominativos, limites para el pago en efectivo,comprobación adecuada, etc.

? Adecuada protección de la entidad mediante el afianzamiento de las personas que manejan fondos y valores.

? Arqueos periódicos del efectivo y valores.

ASPECTOS RELATIVOS DE EVALUACION AL CONTROL INTERNO DE LOS RUBROS DE cuentas por cobrar

De conformidad con el boletín C-3 de la comisión de principios de contabilidad, las cuentas por cobrar seconstituyen por todos los derechos exigibles de cobro originados por ventas, servicios prestados, otorgamiento de préstamos o cualquier otro concepto análogo.

? Existencia de autorización y documentación de las ventas a crédito, de los precios de ventas, y del descuento y devoluciones.

? Segregación adecuada de las funciones de recepciones de pedido de clientes, crédito, embarque,facturación, cobranza, devoluciones y contabilizaciones.

? Registro, en el periodo correspondiente, de la factura que ampara los embarques clientes y a las notas de crédito que respaldan las devoluciones recibidas.

? Vigilancia constante y efectiva sobre los vencimientos y cobranza, principalmente con base en información sobre antigüedad de saldos.

ASPECTOS RELATIVOS DE EVALUACION ALCONTROL INTERNO DE LOS RUBROS DE inventarios

El rubro de inventarios los constituyen los bienes de una empresa destinados a la venta o a la producción para su posterior venta, tales como materia prima, producción en proceso, artículos terminados y otros materiales que se utilicen en el empaque, incluyendo los inventarios en tránsito así como los anticipos a proveedores.

? Autorización demétodo de valuación seleccionado por la empresa.

? Registro oportuno de la inversión en inventarios y del pasivo correspondiente.

? Registro oportuno de todos los embarque y, en su caso, su facturación, incluyendo la contabilización del correspondiente costo de ventas.

? control de las devoluciones.

? Custodia física adecuada de los inventarios.

? Inventarios…

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