Programa de trabajo del componente gastos de operación y otros gastos bajo la evaluación del riesgo y del control interno.

The purpose of the research is to demonstrate the effectiveness of the accounting audit, it plays an important role to know the actual situation on its economic and financial evaluation. The internal control is fundamental and indispensable in the business activity to minimize the deviations and risks, to allow to anticipate possible alterations to the established thing; The effective internal control system plays a preponderant role in the risk assessment process, decrease the subjectivity to qualify and identify the inherent risks and control of the component operational expenses and other expenses that can be presented in the business activity; The internal control review will apply the questionnaire to the relevant personnel, where it will be possible to identify the type of sample to be taken and the inherent risk will indicate which procedures will be performed as well as the compliance and substantive tests to continue the audit program And check the veracity integrity and the correct evaluation of the expense component and this will be the end to move on to the next stage which is the development of the authorship.