Examen de auditoría integral al área de inventarios de la compañía Pal Farma Cía. Ltda. por el año 2013

Abstract

The present work is a development of an Integral Audit process to inventories area of the company named Pal Farma Cia, Ltda. for the year ended on December 31, 2013. Its scope is larger and deeper than a traditional financial audit, giving greater security to the management and shareholders about the status of the company. Its methodology is based in International Audit and Assurance Standards (IAA´s) and cover the following topics: fairness of financial statements, adequacy of the design, implementation, and operation of internal control; compliance with law and regulation, and an evaluation about the achievement of the planned objectives. With this mix of the different approaches we want to cover the main points of interest of directors and shareholders, and achieve synergy between the different audits finding higher quality conclusions used to make decisions.