Examen de auditoría integral al proceso de cuentas por cobrar clientes con convenio de la empresa Petrogolden Cía. Ltda., correspondiente al período fiscal 2013.

Abstract

This thesis describes a comprehensive audit examining the heading Accounts Receivable Customer agreement with the company "PETROGOLDEN COMBUSTIBLES" Cía. Ltda., the period of January 1 to December 31, 2013, in accordance with procedures applicable to the activities of the same, allowing the company an efficient and effective management of the aforementioned category. The implementation of a comprehensive audit examination in any company is public or private, is an alternative global information and control for evaluating the financial, operational management, compliance with laws, and internal control. Resulting in a comprehensive report that will allow taking timely and relevant to the entity making. It said the proposed project is appropriate to apply in the company "PETROGOLDEN COMBUSTIBLES " Cia. Ltda., to meet institutional goals and objectives, achieving efficiency, effectiveness and economy in the management of accounts receivable with agreement