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Inventarios y fraude: caso Comercial ABC

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Inventarios y fraude: caso Comercial ABC

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Caso de riesgo y control de inventarios

Created by

Belkys Adriana Vargas Ruiz
Belkys Adriana Vargas Ruiz
Colombia

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Inventarios y fraude: caso Comercial ABC
 

Inventarios y fraude: caso Comercial ABCOnline version

Caso de riesgo y control de inventarios

by Belkys Adriana Vargas Ruiz
1

¿Qué tipo de riesgo identifica el Caso 1 para Inventarios?

2

¿Cuál es la diferencia entre inventarios contables y físicos reportada?

3

Qué debilidad de control se menciona respecto a la bodega?

4

Qué norma guía la identificación de los riesgos en este caso?

5

Qué procedimiento implica una inspección sin previo aviso?

6

Qué norma respalda las pruebas de rastreo y conciliaciones?

7

Qué mejora de control ayuda a evitar fraudes por asignación de funciones?

8

¿Qué impacto tiene la diferencia entre valor contable y físico en dictamen?

9

¿Qué debilidades de control interno incrementan el fraude?

10

¿Qué recomienda el revisor fiscal ante estas debilidades?

 
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