Program for Audit professionals in training to understand how to implement and improve internal control systems: DISPROPAN case study.

Abstract

Accounting control in the teaching of Auditing is one of the most used teaching-learning methods. The objective of the research is to develop a program for Audit professionals in training to understand how to implement and improve internal control systems to optimize credit granting and portfolio recovery processes, areas that, if not well managed, can lead to in significant losses, illiquidity and risk of closure, as has been evidenced in the DISPROPAN case study. A mixed approach was used, combining qualitative techniques with quantitative analysis. It is concluded that the lack of structured internal control is negatively affecting the operational efficiency and liquidity of the company.