Propuesta metodológica para la aplicación de la NIA 240 en el sector de la Larvicultura en la Ciudad de Guayaquil.

Abstract

This project describes why the International Audit Standard 240 would be of vital importance to apply in the larviculture sector, therefore, it will detail the various relationships that have internal controls, financial and management controls. Likewise, it will be evaluated how this sector has been controlled until the present year of study, in addition to how these companies have contributed to the foreign trade of our country. Due to the lack of controls that may exist in some entities, it is more prone to risks within companies, in addition to the fact that today there are various forms and reasons for fraud. That is why it is proposed to apply the NIA 240 to evaluate fraud levels and apply an internal control structure in the different areas of the company that takes as a basis the fraud triangle, the company theory and the red flags. The ISA 240 is of great importance since, as part of a preventive control, it allows the validation of financial, administrative, management and compliance controls that are necessary to perform in companies, with the aim of proposing options that will enable them to achieve their objectives in the way that is desired.