CONTROL INTERNO A LA EMPRESA DAVIVE S.A. DEL AÑO 2017, MEDIANTE EL MARCO COSO 2013

Abstract

The audit is an accounting tool that has a high level of importance within companies around the world, this instrument has the purpose of preventing and detecting any risk of fraud within a company starting from the review of accounting books. The main objective of the present investigation was to develop an internal control audit of DAVIVE S.A. of the year 2017, through the COSO 2013 Framework for the presentation of accounting information with reasonable security. The development of the research was carried out by reviewing the documentation of the financial statements of the company registered in the Superintendence of Companies, Securities and Insurance (Supercias). The financial statements of the company determined unreliable information reflecting the possibility that there is a risk of fraud. The implementation of accounting and financial processes was proposed; since, it was concluded that the company does not have adequate control of its internal activities.