Propuesta para la evaluación del cumplimiento de los requisitos legales de carácter nacional y las políticas internas para la recepción, emisión y validación de los soportes contables en el departamento de cartera de incubadora Santander S.A incubadora Santander S.A.

Abstract

The company Incubadora Santander S.A is currently one of the most important organizations at the national level, therefore, it is necessary that each operation that is carried out is done properly and that it is supported by accounting documents. This work shows the development of the project: Evaluation of compliance with the national legal requirements and internal policies for the reception, issuance and validation of the accounting supports issued for the concept of credits, advances, discounts and cross-accounts implemented in the portfolio department. Throughout this project, different techniques are used based on principles and procedures of the tax audit, as well as some concepts and parameters of the audit are taken into account in order to qualitatively verify that said documents meet the characteristics required. the law and the organization itself. Through the design and implementation of a practical tool, control and surveillance is exercised on each support, since these are the support for each commercial activity that is carried out. The report presented synthesizes the results obtained throughout its execution, and provides the organization in real time with a more assertive knowledge of the area's activities in order to improve them and jointly achieve the objectives of Incubadora Santander S.A.