Examen de auditoría integral al proceso de facturación y cuentas por cobrar del laboratorio de investigación, servicios, laboratorios (DISERLAB – PUCE) de la Pontificia Universidad Católica del Ecuador en el período 2013.

Abstract

This research has been contribution to DiserLab PUCE Laboratory, as it allowed the Director of the same reach the Finance Department regarding the reconciliation of balances of accounts receivable from its main customer, making monthly reconciliations and avoiding generation credit note values from previous years. Additionally the need to implement a new system which meets the needs of the laboratory, since the current system generated some errors, which made be made rework, increasing response times to customers was generated. Being a certified laboratory must meet certain guidelines that govern Control Authorities, so was congratulante to the author in the same meet these standards. The paper also noted in synthesis each Audit applied and the scope in which they are involved