Index design for the optimization of the management and regulation of the permanent files of the accounting department, taking as reference to NIA 230

Abstract

The purpose of this work was to provide the ECOVIS firm with a system for the preparation of important documentation of the permanent files manually, generating a greater organization of the most valuable for the entity. Because in professional practice, the problem was that there was a mess of all client documents with sensitive information that could put the company's reputation at risk and the entities at risk if a third party required an important role as a signed financial statement, the amended public deed or any other type of document. The investigation was carried out in the field directly within the offices of the firm where an index was not designed for the adequate collection and organization of client documents, in turn, there was no place within the offices where the collection of customer documents can be safely stored, a place for permanent files. By devising and preparing a standard guide for the correct handling of sensitive information, this yielded learning about the control of permanent files that enriches the knowledge of NIA 230 and laws such as Law 52, ​​as well as the importance of information for shareholders or senior management when required, as well as one or more information can be requested by third parties such as government entities, fiscal institutions and any other person who needs said information, improving performance in obtaining data in real time , avoiding the loss of time when it comes to finding the files.