Examen de Auditoría Integral al componente Cuentas por Cobrar-Convenios, correspondiente al período 2012 de Omniscán Radiólogos Asociados

Abstract

When establishing the execution of the present work prior to the obtaining of Magister in Integral Audit, it is intended to perform an Audit Comprehensive Exam to the Accounts Receivable-Agreements component, corresponding to the 2012 period of Omniscán Radiologos Asociados, which is carried out through The study of the Coso report (control environment, risk assessment processes, control activities and procedures, information and communication systems, and finally monitoring) as stated in documentary information sources, field and interviews. The frame of reference of the Integral Audit prepares the application of the chek lists developed in the chapters of this work, which begins to obtain relevant and determinant information, for the elaboration of correctives issued.