Auditoría Financiera a la empresa Austro Distribuciones (Austrodis Cía. Ltda.), período 2019.

Abstract

Audits of the financial statements within an entity help identify critical gaps that the business can remedy to protect its assets. This allows top management to identify and prioritize risks, as well as mitigate them within the company. In view of this, Austro Distribuciones Austrodis Cía. Ltda. an entity dedicated to the distribution and commercialization of household appliances, whose organizational structure lacks an internal control and evaluation system by the executive body.

Through this quantitative and qualitative approach, what is estimated is to generate a financial audit to determine the reasonableness of the statements issued by the entity before the regulatory entities of the country. For this purpose, the process is divided into three phases: planning, execution and communication of the values obtained as a result. Therefore, the audit schedule and the methodology to be applied are exposed to obtain the final report that highlights the anomalies at the account level to later present an analysis of the identified factor and the applicable recommendations in the case. With the procedure carried out, it is expected that the internal control at the financial level of the company will improve considerably and comply with the organizational objectives of the executive body.