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Resumen CARLOS
Resumen CARLOS
RESUMEN
ABSTRACT
The following investigation is based on the Internal Audit of the Check Point
company, in which the evaluation of the processes to carry out the internal
audit of the item of income and merchandise inventory was taken as a
general objective; supported by the approaches Santillana (2013), Guajardo
(2008), NIF for SMEs (2015), among others. It is a type of evaluative,
descriptive and field study, with a non-experimental and descriptive cross-
sectional design; where the population is made up of all 3 workers in charge
of the internal audit department. The data collection technique used is
observation through surveys, using descriptive statistics to develop absolute
frequency tables by items, said instrument was comprised of 114 questions of
which ninety-five (95) are dichotomous and nineteen (19) are selection.
multiple, validated by 3 experts in the area of Internal Audit of the Faculty of
Administrative Sciences of the Dr. Rafael Belloso Chacín University. In the
result obtained through the survey, it was observed: weaknesses within the
internal audit area, in terms of procedures, commitments, activities and areas
that require greater internal audit attention. It is recommended: to continue
with the training and constant training of the internal audit personnel, on
compliance with the practices, both for the item of income and for the item of
merchandise inventory, this in order to be used by the auditor with the
intention of to be used later for other audit programs and control by the entity.