I. TITLE OF THE INVESTIGATION STUDY
"THE FINANCIAL AUDIT IN THE OPTIMIZATION OF THE MANAGEMENT OF THE SERVICE COMPANIES OF METROPOLITAN LIMA"
II. AUTHOR'S NAME
III. PLACE WHERE THE THESIS WILL BE DEVELOPED
LIMA PERU
IV. PROJECT DESCRIPTION
4.1. BIBLIOGRAPHIC BACKGROUND
The following investigations have been identified:
a) Thesis: “The Process of Financial Auditing in municipal management”, prepared by Erick Esclante Cano, to choose the Master's Degree in Accounting at the Universidad Nacional Mayor de San Marcos. This work describes the stages of the financial audit and how it affects the management of the municipalities of our country, because of the approach it has will be useful for this work.
b) Thesis: “Quality control in the development of the audit”, prepared by Luis Medina Panta to support the Master's Degree in Accounting at the Universidad Nacional Mayor de San Marcos. In this thesis the author studies all the criteria that must be met to obtain an audit of quality and benefit for companies. These criteria could be adapted to service companies, to provide the quality services required by the community.
c) Thesis: “The financial audit in the modern company”, prepared by Eduardo Vega Segura to choose the Master of Administration degree at the San Martín de Porres University. The author in this thesis develops the audit process, procedures, techniques and practices and relates them to the administrative, commercial, accounting, tax and other activities carried out by companies.
d) Teaching Research Work: “The Financial audit in the management of cooperative companies of multiple services”, prepared by Juan Ramón Martínez Gonzáles from the University of Lima. In this work, the author describes how to carry out the financial audit in a way that is useful for the efficient, economic and effective management of the resources that multiple service cooperatives operate.
e) Teaching Research Work: “Financial Audit of Non-Governmental Development Organizations for the effectiveness of International Technical Cooperation”, prepared by Domingo Hernández Celis. In this work the author deals with the study of auditing applied to Non-Governmental Development Organizations. This work will be taken as a reference because the effectiveness of the resources is sought from the work carried out by the financial auditors.
f) Teaching research work: "Accounting and financial auditing, tools for the effectiveness of business management." This work has been formulated by Julián Flores González of the National University of Callao. This work analyzes the constructive nature of accounting and the retrospective of the audit and how they facilitate the effectiveness of the planning, organization, direction, coordination and control of companies.
g) Monograph: “The new role of the financial auditor”, presented by Enrique Marcos Andrade, Professor at the National University of Lima. In this work, the author moves from the traditional approach of control that the audit had to enter the approach of facilitating the comprehensive management of the audit.
h) Monograph: “Financial audit: a tool to fight corruption”, presented by Raúl Vengas Buendía of the Pontificia Universidad Católica del Perú. This paper highlights the procedures applied by the audit to find the findings that identify acts of corruption in public and private entities.
4.2. DELIMITATION OF THE INVESTIGATION
Financial auditing can be applied in all types of companies. However, for the purposes of a research work, this application must be delimited so that it can be developed in the best conditions:
SPACE DELIMITATION:
This work will be carried out in the service companies of Metropolitan Lima, for this purpose we are coordinating the type and number of companies that can provide us with the information necessary for the investigation.
TEMPORARY DELIMITATION:
This will be topical research. However, we will have the information from the financial audits carried out in 2005 and 2006, in order to identify the correlation they have had in the management of service companies.
SOCIAL DELIMITATION:
To carry out this work, there will be the support of partners, shareholders, directors, managers, officials, auditors and workers of the service companies of Metropolitan Lima.
CONCEPTUAL DELIMITATION:
The conceptual pillars will be given by:
v Service companies
v Financial Audit
v Business optimization
4.3. PROBLEM STATEMENT
4.3.1. DESCRIPTION OF THE PROBLEM SITUATION
In the College of Public Accountants of Lima, in the Comptroller General of the Republic, in the Superintendency of Banking and Insurance, in the Federation of Savings and Credit Cooperatives and other entities, the existence of a complaint against the auditors for lack of of breach of the Generally Accepted Auditing Standards. The arguments are diverse, such as lack of training and professional capacity, lack of independence, lack of care and professional dedication to carry out their work; There is also a lack of deficiencies in the planning and supervision of the audit; failure to carry out studies and evaluations of the internal control system as a way of dimensioning the audit procedures and deficiencies in the sufficiency and competence of the audit evidence.There are also observations to the effect that the auditors overlook the lack of application of the Generally Accepted Accounting Principles and the lack of consistency from period to period. The determination of all this problem, undoubtedly leads to a lack of value in the auditor's opinion.
The described problem has been manifesting itself in the service companies, because due to their diversity they do not formally belong to certain sectors or belonging, each one carries out its activities independently; therefore, all this affects the reasonableness of financial, economic and equity information.
In this way, the auditors do not facilitate the relevance of the financial audit and, on the other hand, the financial audit does not contribute enough to specify the optimization of the management of the service companies.
The deficiencies or lack of reasonableness of the information of the service companies of Metropolitan Lima, means that these companies do not have the credibility of the different agents: workers, clients, suppliers, creditors, supervisory and control agents. All this situation, without a doubt, does not facilitate the optimization of the management of these companies.
On the other hand, there is a lack of knowledge, understanding and application of the financial audit opinions. The managers receive the reports and file them, they do not communicate them to the partners, shareholders and much less to the different agents in their environment, that is, they do not exploit the audit opinions positively.
This problem increases when they do not take advantage of the conclusions and recommendations made by the auditors, therefore it is not used to carry out adequate planning, effective decision-making and adequate control of human, material and financial resources.
Managers and officers do not know how to use financial audit reports positively, therefore, the efficiency, economy, effectiveness, continuous improvement and competitiveness of companies are affected.
4.3.2. PROBLEM SPECIFICATION
MAIN PROBLEM:
How can Financial Audit contribute to the optimization of the management of service companies in Metropolitan Lima, in a context of continuous improvement and competitiveness?
SECONDARY PROBLEMS:
1) How can Financial Auditing Standards facilitate the effectiveness of the management of service companies in Metropolitan Lima?
2) How does the financial audit process contribute so that the management of service companies can facilitate the continuous improvement of this type of entity?
4.4. THEORETICAL FRAMEWORK
Interpreting Terry (1995), a service company, is the exercise of a planned economic activity, with the purpose or objective of intermediating in the service market, and with an organized economic unit in which businessmen carry out their activity by themselves or through their representatives .
Analyzing Benito (2006), the company is a value-added generating system that fundamentally issues invoices to its clients and pays invoices to its suppliers. The difference between the two is the added value generated and with it workers and capital are remunerated. He also says that the company is a huge and complex universe, making it very often difficult to determine the effect of a given decision. For this reason, it is necessary to articulate a system of references closer to the nature of each of the decisions. Thus, an endless number of "interposed references" arise, which make up the internal accounting and which allow a quantification, with speed and discretion, of the impact that any decision to be made in the field of business management will have on them.
According to Panéz Meza (1986), in the beginning, the concept of auditing was limited to considering it as a technique for verifying accounting records with supporting documentation, correcting recorded operations and correcting arithmetic operations. This concept of passive action method continued for a long time and still exists in the sense of that remote object, that is, of observing the veracity and accuracy of the records. The author continues indicating that the audit was long conceptualized as the process of review, accounting intervention and account censoring. Thus, Holmes wrote: “The audit is the examination of the demonstrations and administrative records. The auditor observes the accuracy, integrity, and authenticity of such demonstrations, records, and documents. ”The American Institute of Public Accountants of the United States of America in one of its initial pronouncements stated: “The audit is the examination of the accounting books, vouchers and other records of a public body, corporation, firm or person, in order to establish the correction or incorrectness of the examined records and, at the same time operating on the reviewed documents, consciously in the form of a certificate ”. The Terminology Committee of the American Institute of Public Accountants (AICP) stated: "The objective of a normal examination of financial statements by an independent auditor is the expression of an opinion on the reasonableness with which they present the financial situation, in accordance with principles generally accepted accounting.The auditor's opinion is the means by which he expresses his opinion or, if circumstances require it, he denies it ”.
Reading Osorio (2000), we determine that the Financial Audit or Audit of Financial Statements is the critical examination that a License in Accounting or Independent Public Accountant performs of the books, records, resources, obligations, assets and results of a service company. based on specific rules, techniques and procedures, with the purpose of giving an opinion on the reasonableness of the financial information.
The Ocean Group (2005) presents the concept of Arens & Loebbecke (1980), who state that auditing is the process of accumulating and evaluating evidence, carried out by an independent and competent person about the quantifiable information of a specific economic entity, with the purpose of determining and reporting on the degree of correspondence between the quantifiable information and the established criteria. The encyclopedia, he adds, that a more understandable audit concept would be to consider the audit as a systematic examination of the financial statements, records and related transactions to determine adherence to generally accepted accounting principles, management policies and requirements. established.
Regarding the philosophy of the audit, Mautz and Sharif (1961), referred to by the Ocean Encyclopedia, indicate that it has five fundamental concepts in auditing: i) Evidence, ii) Due care of the auditor, iii) Proper presentation, iv) Independence; and, v) Ethical conduct.
According to SAS No. 1, “the objective of an ordinary examination of the financial statements by an independent auditor is the expression of an opinion about the adequacy with which they present their financial position, the result of their operations and changes in their financial position in accordance with generally accepted accounting principles ”
According to Yarasca (2006), generally, the term Financial Audit is used to relate it to the examination of companies' financial statements. Therefore, the main objective of a financial audit is to examine the financial statements as a whole to express an opinion, as to whether or not they reasonably present the financial situation and results of operations, as well as cash flows, in accordance with accounting principles. generally accepted. This means that the auditor, by applying his auditing techniques, must obtain the certainty that the information contained in the accounting records and supporting documents sufficiently support the data contained in the financial statements, but it is pertinent to state that the auditor is more beyond accounting records.In practice, this is not very easy, since in the first place, the auditor is required, in addition to having the professional title of Public Accountant, to have training and capacity as an auditor, to fit within auditing standards generally accepted by the profession. and carry out its work through the different phases of the audit process (planning, field work and preparation of the report), also observing the International Standards on Auditing and the legal provisions specific to the country. Consequently, all their effort, whether evaluating internal control, examining each and every one of the accounts of the financial statements, will be with the purpose of issuing an opinion on the reliability of the financial statements, regarding the financial situation and results of operations.This opinion is expressed through a report containing the Opinion, a Letter of Internal Control with the observations (deficiencies), and with their respective recommendations to overcome them.
According to IFAC (2000), International Standards on Auditing (NIAs) must be applied in the audit of financial statements. The ISAs should also be applied, with the necessary adaptation, to the audit of other information and related services. The ISAs contain the basic principles and essential procedures, along with relative guidelines in the form of explanatory and other material. The essential principles and procedures are to be interpreted in the context of explanatory or other material that provides guidance for their application.
According to the CGR (1998), in a financial audit the auditor provides a high level of certainty (satisfaction obtained on the reliability of the assertions made by the administration that will be used by third parties), regarding the absence of significant errors in the information examined. This manifests itself positively in the opinion under the expression of reasonable certainty.
The objective of the audit of an entity's financial statements is to determine if its financial statements reasonably present its financial situation, the results of its operations and cash flows, in accordance with generally accepted accounting principles. The auditor's opinion strengthens the credibility of the financial statements, however, the users of such statements cannot assume that the auditor's opinion represents a certainty about the future viability of the entity, as well as regarding the efficiency or effectiveness with which the administration conducts its activities. The auditor must perform her examination in accordance with Generally Accepted Auditing Standards (NAGA), International Standards on Auditing (NIAs),.the Government Auditing Standards (NAGUs) and the professional pronouncements in force in Peru. The financial statements are the responsibility of the Administration. This responsibility includes the maintenance of adequate accounting records and internal controls, the selection and application of appropriate accounting policies, the development of accounting estimates and the protection of the entity's assets. The auditor's responsibility is to provide reasonable assurance that the financial statements have been adequately presented4 in all their material aspects and to report on them. The financial statements provide information regarding the entity's financial situation and results of operations. The data reported in such statements are the representations of the administration,explicitly or implicitly. These are known as financial statement statements, which can refer to completeness, existence or validity, accuracy, valuation, ownership, presentation and disclosure.
Business management is the process of planning, organizing, executing and evaluating a company, which translates as a necessity for the survival and competitiveness of companies in the medium and long term. Both access to tools for business management and financial planning and accounting, among others, facilitate the decision-making process when planning, executing and seeking financing for the company.
Companies must plan and closely monitor the execution of their plans. It is also necessary to distinguish the aspects that are vital for its future development and correct what goes
wrong and enhance what goes well. The continuity of the company requires us to make a series of investments that we will have to face and that we will have to contemplate.
The Accounting supposes the permanent study of the activity of the company, not only in the facts, but in the economic movements in which it manifests itself; its object is administrative activity, that is, management operations not considered in themselves, but in their adaptation to the achievement of the proposed purposes.
Accounting considers the set of annotations and calculations that are carried out in a company in order to provide a numerical image of what actually happens in the economic and functional evolution of the company; a solid information base of the movements and economic facts for the knowledge of the Management.
Decisions determine economic, administrative and financial acts that are reflected in the Balance and Exploitation Accounts, which are an important instrument for Management and its staff to be able to make decisions with full knowledge of the internal operation of the company in its projection towards corporate objectives proposed for it. Records, information, calculation and permanent control, link all the decisions made in the company. Entrepreneurs must understand Accounting as a means, not an end, the end is Management.
The use of the Audit of Financial Statements allows: the owners of a business to receive, from a totally impartial person and not from the company, an opinion about the financial situation of the business; when the sale of the business is projected, the buyer and the seller will have reasonable information regarding the financial situation; provide Credit Institutions with the information necessary to grant their credits; in case of suspension of payments or bankruptcies, to know that the financial situation that is determined is reasonably correct; for the implementation of internal control and inspection systems or the improvement of those already in place; to establish cost systems that are in accordance with the needs of the company;so that losses can be determined after accidents or thefts; so that the causes of variations between the results of one exercise and another can be determined; to determine if the tax obligations to which the company is subject have been fulfilled; that responsibilities can be determined and the necessary measures be taken in the event of fraud or embezzlement of funds; to be able to determine if the efficiency of the personnel and to be able to take measures of encouragement or reprimand; in case of merger of companies, to determine the conditions under which the merger must be carried out; so that people interested in making an investment in the company have the necessary data to study the advantages and disadvantages of said operation; so that in the event of the death of a partner,their heirs can easily determine the amount of their rights and obligations in relation to the company.
Analyzing what Johnson & Scholes (1999) has established, optimization is the relationship between final production and the productive factors (land, capital and labor) used in the production of goods and services. Optimization is synonymous with productivity. In a general way, optimization refers to what work generates: production for each worker, production for each hour worked, or any other type of production indicator based on the work factor. Typically, output is calculated using index numbers (related, for example, to output and hours worked), and this enables the rate at which productivity varies. A concept embedded in optimization is competitiveness, understood as the response or action capacity of a company,to face open competition between companies.
In the optimization framework, Management plays a very important role. Management has to do with decision making, with the ability of an individual or an organization to maneuver to make the appropriate decisions for the proper functioning of their businesses or activities, it can also be associated with the problem of managing scarce resources, which must be used efficiently in order to achieve the proposed objectives.
Interpreting Porter (1996), the optimization problem tries to make an optimal decision to maximize (profit, speed, efficiency, etc.) or minimize a certain criterion. (Costs, time, risk, error, etc.). Optimization is the challenge of meeting the needs of users. For this, among other things, it is necessary to properly use the information of the company, for example the information from the financial audit.
Service companies are deficient for a number of reasons: lack of trained personnel, financial problems, inadequate use of accounting and auditing information, obsolete structures and facilities, deficiencies in operation and maintenance, application of inadequate technologies, and problems related to resource management. It is here, where it is necessary, to provide management optimization to make the most of the resources, functions and activities of these entities.
Interpreting Candela (2007), for a company (understood as a system) to work in reality, it has to meet a series of conditions, in the first place it has to be an effective system, that is, it has to be able to achieve good results, also obtain a high percentage of correct answers, which will endow the security system; secondly, for the system to work in its real application it will be necessary for us to trust it and therefore act accordingly according to its signals, this is perhaps the most complicated point, there are currently many systems that give very good results, but sometimes it is difficult to trust them because the market influences us, the market itself is the greatest enemy we have when it comes to making profits.There are many analysts both for and against parameter optimization, I will briefly explain what is the main point of dispute in this question, analysts against optimization argue that this is not good, since it causes the function that we design fits very well to the price showing a good performance in the past, but in the future it will not give us good results because the function by itself is not valid to determine the favorable moments to buy or sell, but they are the optimization parameters that cause it to work, but only in the past. Analysts in favor of optimization argue that both values and market circumstances do not remain constant, that is, not all values behave the same way,markets do not always have the same characteristics, so the parameters of the systems are not always the same. In my opinion both are right, that is, it is true that excessive optimization, especially in systems with many parameters, is not valid to be applied in the future, as it is also true that the values do not behave homogeneously, just like the markets, therefore I think that the optimization is correct but it is necessary to carry out a series of verifications to verify the effectiveness.as it is also true that the values do not behave homogeneously like the markets, therefore I believe that the optimization is correct but it is necessary to carry out a series of verifications to verify the effectiveness.as it is also true that the values do not behave homogeneously like the markets, therefore I think that the optimization is correct but it is necessary to carry out a series of verifications to verify the effectiveness.
4.5. HYPOTHESIS
MAIN HYPOTHESIS:
The Financial Audit can contribute to the optimization of the management of the service companies of Metropolitan Lima, efficiently carrying out the process of their work, monitoring their recommendations and facilitating the advice and consultancy required by these entities to compete. advantageously.
SECONDARY HYPOTHESES:
1) The evaluation of the Internal Control System, within the framework of financial auditing standards, will allow conclusions to be reached and recommendations that are essential to facilitate the management of service companies in Metropolitan Lima.
2) The efficient process of the Financial audit will allow to determine the reasonableness of the financial, economic and patrimonial information of the service companies of Metropolitan Lima, which will be useful for planning, decision making and control, in a context continuous improvement and competitiveness
4.6. JUSTIFICATION AND IMPORTANCE OF WORK
Service companies need reasonable information for planning their future activities, to make decisions that will have an impact in the short, medium and long term; and, for the effective control of resources. Said reasonable information will only be provided when companies carry out financial audits, because these audits are intended to determine the reasonableness of the financial, economic and equity information of a company.
Financial auditing can effectively contribute to good business management by evaluating companies' financial statements and accounting policies; hence the importance of knowledge, understanding and correct application of the results of the financial audit, because they contain conclusions, that is, determinations of the way in which assets and rights, debts and obligations, sales and income are being carried out. and business costs and expenses. It is also relevant because the financial audit provides recommendations for the proper management of resources, processes, procedures and, in short, all the activities of the company.
The application of the financial audit ensures the obtaining of financial, economic and patrimonial information in accordance with the Financial Information Regulation and the Manual for the Preparation of Financial Information, which can be used by economic agents without inducing them to make wrong decisions.
Modern business management needs to be optimized to be in a context of continuous improvement and competitiveness; therefore, it needs tools such as financial auditing to evaluate legal, financial, tax, accounting, labor and other aspects. Hence the great importance of the application of financial auditing on the one hand, but especially, the use of audited financial information.
V. OBJECTIVES
MAIN OBJECTIVE:
Determine the ways in which the Financial audit can contribute to the optimization of service companies in Metropolitan Lima, in a context of continuous improvement and competitiveness.
SPECIFIC OBJECTIVES:
1) Identify how the Financial Auditing Standards can facilitate the effectiveness of the management of service companies in Metropolitan Lima.
2) Develop the Financial Audit process that will identify the way to contribute to the continuous improvement of service companies in Metropolitan Lima.
SAW. METHODOLOGY
KIND OF INVESTIGATION:
The investigation will be of the basic or pure type, since all aspects are theorized, although its scope will be practical to the extent that Financial Audit is taken into account as an effective tool for optimizing management.
INVESTIGATION LEVEL:
The research to be carried out will be of the descriptive-explanatory-correlational level, since the process, procedures, criteria and policies of the Financial Audit will be described, and the way in which it becomes the effective tool in the optimization of company management will be explained. of services and its application in companies in this sector will be correlated.
INVESTIGATION METHODS:
The following methods will be used in this investigation:
1) Descriptive.- Because the process, procedures and report will be described, as well as the advice and monitoring of the financial audit that would be applied in service companies as part of the optimization of management.
2) Inductive.- To infer the information of the sample in the research population.
DESIGN OF THE INVESTIGATION:
The research design will be of the non-experimental type. Through this type of design, the concrete reality in the condition of such, of financial auditing in business management, will be presented.
This research design is aimed at achieving the objectives set out in the research.
POPULATION OF THE INVESTIGATION:
The research population will be made up of 1,000 people, including shareholders, partners, directors, managers and workers of service companies.
INVESTIGATION SAMPLE:
The sample to be considered will be of the non-probabilistic type. In this type of sampling, the selected people will not have the same opportunity to participate; for when the sample will be directed by the researcher, due to the technical nature of the research topic.
The research sample will be made up of 100 people including shareholders, partners, directors, managers and workers of service companies.
The sample will be stratified as follows:
| Sample stratification. | Number people |
| Personnel to be interviewed | 30 |
| Personnel to be surveyed | 70 |
| Total | 100 |
DATA COLLECTION TECHNIQUES
The techniques that will be used in the investigation will be the following:
1) Interviews.- This technique will be applied to shareholders, partners, directors and managers of service companies, in order to obtain information on all aspects related to the investigation.
2) Surveys.- It will be applied to workers in service companies, in order to obtain information on aspects related to the investigation
3) Documentary analysis.- This technique will be used to analyze the norms, bibliographic information and other aspects related to the investigation.
DATA COLLECTION INSTRUMENTS:
The instruments to be used in the research are related to the aforementioned techniques, as follows:
| TECHNIQUE | INSTRUMENT |
| INTERVIEW | INTERVIEW GUIDE |
| POLL | QUESTIONNAIRE |
| DOCUMENTARY ANALYSIS | DOCUMENTARY ANALYSIS GUIDE |
ANALYSIS TECHNIQUES:
The following techniques will be applied:
v Documentary analysis
v Inquiry
v Data reconciliation
v Tabulation of tables with quantities and percentages
v Understanding graphics
DATA PROCESSING TECHNIQUES:
The following data processing techniques will be applied:
v Sorting and classification
v Manual registration
v Computerized process with Excel
v Computerized process with SPSS
VII. TENTATIVE SCHEME OF THE THESIS
Thesis title
Author's name
Famous thoughts
Dedication
Gratitude
Summary
Abstract
Presentation
CHAPTER I:
METHODOLOGICAL APPROACH
1.1. Approach to the opportunity or problem
1.1.1. Description of the problematic reality
1.1.2. Specification of problems
1.2. Delimitation of the investigation
1.3. Justification and Importance
1.4. goals
1.5. Hypothesis
1.6. Methodology
CHAPTER II:
THEORETICAL APPROACH
2.1. Research Background
2.2. Legal basis of the investigation
2.3. Theoretical framework
2.3.1. Service Companies
2.3.2. Financial Audit
2.3.3. Management Optimization
2.4. Conceptual framework
2.5. Other related aspects
CHAPTER III:
PRESENTATION, ANALYSIS AND INTERPRETATION OF THE INTERVIEW AND SURVEY CONDUCTED
3.1. Presentation, analysis and interpretation of the interview carried out
3.2. Presentation, interpretation analysis of the interview conducted
CHAPTER IV:
VERIFICATION OF THE OBJECTIVES AND CONTRACTING OF THE HYPOTHESES FORMULATED
4.1. Verification of the objectives formulated
4.2. Contrasting the hypotheses formulated
CONCLUSIONS
RECOMMENDATIONS
BIBLIOGRAPHY
ANNEXES
VIII. SCHEDULE
| ACTIVITIES | APR | MAY | JUN | JUL | AUG | SET | OCT |
| THESIS PLAN: | |||||||
| Data collection | X | ||||||
| Formulation | X | ||||||
| Presentation | X | ||||||
| Approval | X | ||||||
| THESIS: | |||||||
| Data collection | X | X | X | X | |||
| Organization of Information | X | X | X | ||||
| Information Processing | X | X | |||||
| Writing the Thesis | X | ||||||
| Presentation | X | ||||||
| Lift | X | ||||||
| Approval | X |
IX. SOURCES OF FINANCING AND APPLICATIONS
(In Nuevos Soles)
| INCOME | |||||
| GRADUATING CONTRIBUTIONS |
5,000.00 |
||||
| TOTAL CONTRIBUTIONS |
5,000.00 |
||||
| EXPENSES | |||||
| ITEMS | QUANTITY | UNIT |
UNIT PRICE |
TOTAL SUB |
TOTAL
ITEM |
| I. ASSETS: | 770.00 | ||||
| GOODS | 4 | THOUSAND | 25 | 100.00 | |
| PENCILS | 5 | DOZENS | 10 | 50.00 | |
| COMPUTER INK | 10 | UNITS | 30 | 300.00 | |
| FLOPPY | 3 | DOZEN | twenty | 60.00 | |
| CD | one | DOZEN | 60 | 60.00 | |
| OTHER ASSETS | 200.00 | ||||
| II. SERVICES: | 4,230.00 | ||||
| PROFESSIONAL ADVICE | 2,250.00 | ||||
| SECRETARIAL SUPPORT | 500.00 | ||||
| MOBILITY | 300.00 | ||||
| VIATICAL | 500.00 | ||||
| TELEPHONE | 200.00 | ||||
| IMPRESSIONS | 180.00 | ||||
| PHOTOCOPY | 100.00 | ||||
| VARIOUS | 200.00 | ||||
| TOTAL SPENDS |
5,000.00 |
X. BIBLIOGRAPHY
1. Andrade Espinoza, Simón (2004) International Auditing Standards. Lime. Legal Editions Andrade SRL.
2. Arcenegui J.Antonio & Gómez -Horacio Molina Isabel (2003). Financial Audit Manual. Madrid. Desclée de Brouwer Publishing House.
3. CONTRERAS, E. (1995) Auditor's Manual. Lima: CONCYTEC
4. CASHIN, JA, NEUWIRTH PD and LEVY JF (1998) Audit Manual. Madrid: Mc. Graw-Hill Inc
5. COMPTROLLER GENERAL OF THE REPUBLIC. (1998) Government Audit Manual (MAGU). Lima: Editora Perú.
6. COMPTROLLER GENERAL OF THE REPUBLIC. (1998) Government Auditing Standards (NAGUS). Lima: Editora Perú.
7. INTERNATIONAL FEDERATION OF ACCOUNTANTS- IFAC - (2000) International Standards on Auditing. Lime. Edited by the Federation of Colleges of Accountants of Peru.
8. OCÉANO GROUP (2005) Encyclopedia of the Audit. Madrid. Editorial Ocean.
9. Hernández Celis, Domingo (2005) The Financial audit in the Third Millennium. Study Text. Lime. Editing by the author.
10. Hernández Celis, Domingo (2007) Financial Audit. Lime. Editing by the author.
11. HOLMES, AW (1999) Audit. Mexico: Hispano-American Typographical Union.
12. JOHNSON, Gerry and SCHOLES, Kevan. (1999) Strategic Management. Madrid: Prentice Hall International Ltd.
13. Osorio Sánchez, Israel (2000) Audit 1-Fundamentals of Auditing of Financial Statements. Mexico. ECAFSA Editor.
14. PANÉZ MEZA, Julio. (1986) Contemporary Audit. Lima: Iberoamericana de Editores SA.
15. PORTER Michael E. (1996) Competitive Strategy. Mexico. Compañía Editorial Continental SA. From CV.
16. PORTER Michael E. (1996) Competitive advantage. Mexico. Compañía Editorial Continental SA. From CV.
17. TERRY, George R. (1995) Principles of Management. Mexico: Compañía Editorial Continental SA.
18. TUESTA RIQUELME, Yolanda. (2000). "The ABC of Government Auditing". Lime. Iberoamericana de Editores SA.
19. UNMSM (2005) Audit. Lime. Faculty of Accounting / PRAXIS Editions.
20. Yarasca Ramos, Pedro Antonio (2006) Audit- Foundations with a modern approach-Phases of the audit process with application of practical Chaos. Lime. Editing by the author.
WEBSITES
1. Financial Audit
www.gestiopolis.com
2. Financial Audit
www.monografias.com/trabajos12/aufi/aufi.shtml
3. Financial audit
apuntes.rincondelvago.com/auditoria-financiera.html
4. Financial audit
www.solocursos.net/auditoria_financiera-slccurso314979.htm
5. Financial Audit
www.respondanet.com/spanish/anti_corrupcion/legislación.
6. Financial Audit - Economy and Finance - Financial Audit
www.elprisma.com/apuntes/curso.asp
7. Financial audit manual
www.agapea.com/MANUAL-DE-AUDITORiA-FINANCIERA
ANNEX No. 1
INTERVIEW
INTERVIEW GUIDE:
GREETING.
EXPLANATION OF THE PURPOSE OF THE INTERVIEW
QUESTION FORMULATION
RECORDING OF RESPONSES
GRATITUDE
FAREWELL
1. Is the entity where you are the owner, partner, shareholder, director or manager, of a commercial, industrial or service provision type?
2. What is it, what does it do and what is the objective of a service delivery company?
3. Does the company where you are the owner, partner, shareholder, director or manager carry out audits? Depending on the case, it could explain why.
4. What type of audit applies in the company where you are the owner, partner, shareholder, director or manager? Why?
5. Do you know and understand the nature, objectives, process, procedures and reports of the financial audit? If so, could you explain some details?
6. Do you think it is possible for the financial audit to determine the reasonableness of the financial, economic and equity information of the service companies? Why?
7. Is it possible that the financial audit can affect the efficiency, economy and effectiveness of the resources of service companies? Could you indicate in which way?
8. Is it possible that the financial audit can affect the productivity of service companies? Could you indicate in which way?
9. Is it possible that the financial audit can influence the continuous improvement of service companies? Could you indicate in which way?
10. Is it possible that the financial audit can facilitate the optimization of service companies in Metropolitan Lima?
APPENDIX No. 2
POLL
SURVEY QUESTIONNAIRE:
1. There are companies in the market that produce goods, companies that sell goods and companies that provide services. Is the company where you work, one that provides services?
2. Companies that provide services, in compliance with accounting standards, must prepare and present financial statements. Does the company where you work formulate and present financial statements?
3. Financial statements are official documents, formulated in accordance with generally accepted accounting principles. The basic financial statements are: the balance sheet, the statement of profit and loss, the statement of changes in equity and the statement of cash flows. These statements may or may not be examined by auditors. Are the financial statements of the company where you work examined by independent auditors?
4. Businesses may or may not have policies. Policies are the general guidelines on which the company is conducted. Policies are concretized through strategies and tactics. Does the company where you work have accounting and other policies?
5. Financial, economic and equity information is very useful for workers, managers, partners, shareholders, clients, suppliers, creditors, supervisory and control entities. It is much more so if it is audited. Is the audited information known to the company's workers?
6. The audited information must be known to all. But it would be better if their results, conclusions and recommendations are discussed. Do the company's management, executives, partners, shareholders or owner discuss the audited information with the workers?
7. The reasonableness of the information is given by the correct and exact application of the principles, rules, processes and accounting procedures. Said reasonableness is developed by the accounting area of the company, but it is the financial audit that, when examined, gives the seal of said reasonableness. You. Do you think it is possible that the financial audit will grant the stamp of reasonableness to the information of the service companies?
8. Planning is the a priori determination of the resources that the company needs. Decision making is the orientation that partners, shareholders, executives and managers have for a certain alternative for the improvement of the company. Control is the evaluation of policies, standards and actions. Could the audited information be used for business planning, decision-making and control?
9. Efficiency is the maximum use of resources. The economy is related to lower costs versus higher benefits. The effectiveness has to do with the results, achievements, achievement of objectives. Productivity is the result of the three elements indicated above. Continuous improvement is a philosophy that allows companies to always innovate. Can financial auditing facilitate the efficiency, effectiveness, economy, efficiency, productivity and continuous improvement of the company?
Optimization is the state of a company, where productivity, continuous improvement and competitiveness have been obtained. Can the financial audit contribute to the optimization of service companies in metropolitan Lima?
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