Elaboración de un plan de contingencia de riesgos enfocada al cargo de Tesorería general perteneciente al G.A.C.F de la empresa CARIBABARE E.S.P.

Abstract

Whatever the organization, mentioning the word audit is synonymous with being alert in all financial, accounting, administrative processes, among many others that are of interest to any company. At the historical level, audits arose at the time of the industrial revolution, whose purpose was to find a possible fraud in the accounts of organizations. The audit within a company is of vital importance, since it allows the discovery of possible weaknesses and / or threats that are in addition to facilitating the development of much faster and more effective action plans when solving possible nonconformities. Within the current regulations on audit and internal control issues, there is Law 87 of 1993 which mentions in its articles 1 to 10 its definition, its objectives, characteristics, elements, field of action, responsibilities, service contracting, evaluation and management control, among other aspects. Therefore, the purpose of the work is to create a contingency plan through which the implementation of strategies that allow the solution of non-conformities previously detected by the committee appointed by the internal control and quality control office of the office is allowed. CARIBABRE ESP company, thus guaranteeing the optimum performance expected of each of its areas around the operation of the company in general