1. Ceraquer's internal auditing: the identification of financial and extra-financial risks in order to optimise the internal controls implemented in the company
- Author
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Querol Novel, Carmen, Fernández Izquierdo, María Ángeles, and Universitat Jaume I. Departament de Finances i Comptabilitat
- Subjects
risk identification ,inherent risk ,internal control ,Integrated Framework COSO ,risk matrix ,internal audit ,fictitious ceramic company ,Grado en Finanzas y Contabilidad ,Bachelor's Degree in Finance and Accounting ,Grau en Finances i Comptabilitat ,residual risk - Abstract
Treball Final de Grau en Finances i Comptabilitat. Codi: FC1049. Curs acadèmic: 2018/2019 Internal auditing is playing an important role in those companies that allocate a significant portion of their financial resources to improving the deficiencies that arise throughout the company´s production process. This tool makes it easier for management to detect in time whether policies or procedures are being carried out in the way they were designed at the time, which is very interesting with a view to optimising those aspects that suffer from good functioning. After the theoretical review of the most fundamental concepts developed from the Integrated Framework COSO (2017), a practical application is made to identify the risks of the tile company CERAQUER, audited national company, both financial and extrafinancial, in order to develop strategies to manage them. In this way, it will be verified whether the internal controls implemented in the organization have been effective.
- Published
- 2019