Aplicación de auditoria operacional a deudores y al recaudo por intermedio de los convenios con entidades recaudadoras de la empresa de servicios públicos de pamplona “EMPOPAMPLONA S.A. E.S.P”, periodo ABRIL a MAYO del 2018.

Abstract

The auditing is a resource whose basic function is to support the all management organization; it is a support for control for companies seeking to improve their performance. The audit is a professional work public accountant, who traditionally He has consisted in reviewing states all types of financial organizations, performed for the purpose of expressing an opinion or opinion on them, in which originates the name and character of “financial". This review or opinion concerning the financial review, it has a uniform and clear rule for model structuring, which are the same generally accepted worldwide. However, the complexity of the environment economic, both within our country and in the world, it has been reflected in the financial reporting organizations that have to answer numerous changes in almost all aspects of economic activity: markets, finance, technology production, investment patterns, etc. the audit is implemented in all fields of any company in order to confirm the proper functioning of companies or detect possible failures and resolve them in time not only these audits are managed in accounting terms, also of processes, sales or know the situation of the company.