Financial audit of Sociedad Agencia de Seguros GAMA S.A., period january to august 2022

Abstract

The general objective of this work is to carry out a financial audit of the company Sociedad Agencia de Seguros Gama S.A., referred to in IFRS-17 Insurance Contract, during the period January to August 2022, with the implementation of this standard, developed through the deductive method. This is due to the entry into force of this norm that applies to entities that are dedicated to the commercialization of insurance as an activity. The results obtained will be very useful for the execution of the procedure in other companies, for which it is expected that it will function as a pioneer in insurance matters.