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Control interno de los activos corrientes

Author

Listed:
  • Iveth Maricela Chalén Chalén
  • Carlos Correa González

Abstract

El presente trabajo investigativo tiene como empresa objeto de estudio a Stomex S.A. categorizada como Pymes, constituida en el 2004 y dedicada a actividades de pesca marítima, se evaluara el sistema de control interno para salvaguardar sus activos, ya que se identifica que los rubros donde presenta mayor incidencia de errores referente a su contabilización son en las cuentas de activos corrientes, razón por la cual serán objeto de análisis mediante la aplicación de procedimientos de auditoría. El objetivo del presente artículo científico es evaluar el control interno de los activos corrientes y su incidencia en la presentación de los estados financieros.

Suggested Citation

  • Iveth Maricela Chalén Chalén & Carlos Correa González, 2018. "Control interno de los activos corrientes," Observatorio de la Economía Latinoamericana, Servicios Académicos Intercontinentales SL. Hasta 31/12/2022, issue 248, october.
    • Handle: RePEc:erv:observ:y:2018:i:248:17
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