Auditoría interna al proceso de liquidación de los aportes que se calculan en la planilla asistida con relación a la información financiera de la Cooperativa de transportes El Motilón Ltda años 2017-2018.

Abstract

The UGPP is the acronym of the Special Administrative Unit of Pension Management and Parafiscal Contributions of Social Protection. This institution was created to verify that the companies carry out the liquidation and payment of social security contributions of their employees in a correct and timely manner. First, it began by knowing the company, all its organizational infrastructure, its functions in order to establish the strengths, weaknesses, opportunities and strengths that the organization has. One of the reasons why it was decided to audit the company was due to the requirement that the Cooperative already has on the part of the UGPP. Then, the audit was carried out by making a thorough review of each of the employees, in the calculations made, in the news report, as recorded in the return and the accounting recorded in TNS, the control was also taken into account internal that the entity has specifically when calculating, approving and payroll payment. In Excel, a book was created and each employee was registered with each of the differences, each of their payments and the difference was reported to be corrected in a correction form, to pay what was less paid to each of employees with differences; which the most common mistakes are evidenced in part-time employees for exceeding the regulatory limit. Finally, the conclusions and recommendations for the company were made