Professional Documents
Culture Documents
06 - Matriz ERPA - Ptmos X Pagar
06 - Matriz ERPA - Ptmos X Pagar
A
Auditoría al 31 de diciembre 2019
Matriz de Evaluación de Riesgo y Plan de Auditoría
Clase de
Transacción Nivel de
Riesgo Identificado Aseveración
/ Saldo de Riesgo
Cuenta
Resultado
Actividad de Control Diseño de Prueba de D.I del control
prueba de D.I
NA NA 2
Ref.
Procedimientos sustantivos planeados
PT
Principal 1,000,000
Plazo 36 meses
tasa nominal 12% anual
Comisión desembolso 2%
Cuota 33,214.31
Tasa Nominal
Fecha Cuota Interés Principal Saldo
1/15/2019 1,000,000
1 2/15/2019 33,214.31 10000 23,214.31 976,786
2 3/15/2019 33,214.31 9767.8569 23,446.45 953,339
3 4/15/2019 33,214.31 9533.3924 23,680.92 929,658
4 5/15/2019 33,214.31 9296.5832 23,917.73 905,741
5 6/15/2019 33,214.31 9057.4059 24,156.90 881,584
6 7/15/2019 33,214.31 8815.8369 24,398.47 857,185
7 8/15/2019 33,214.31 8571.8522 24,642.46 832,543
8 9/15/2019 33,214.31 8325.4276 24,888.88 807,654
9 10/15/2019 33,214.31 8076.5388 25,137.77 782,516
10 11/15/2019 33,214.31 7825.1611 25,389.15 757,127
11 12/15/2019 33,214.31 7571.2696 25,643.04 731,484
12 1/15/2020 33,214.31 7314.8392 25,899.47 705,584
13 2/15/2020 33,214.31 7055.8445 26,158.47 679,426
14 3/15/2020 33,214.31 6794.2598 26,420.05 653,006
15 4/15/2020 33,214.31 6530.0593 26,684.25 626,322
16 5/15/2020 33,214.31 6263.2168 26,951.09 599,371
17 6/15/2020 33,214.31 5993.7059 27,220.60 572,150
18 7/15/2020 33,214.31 5721.4998 27,492.81 544,657
19 8/15/2020 33,214.31 5446.5717 27,767.74 516,889
20 9/15/2020 33,214.31 5168.8943 28,045.42 488,844
21 10/15/2020 33,214.31 4888.4402 28,325.87 460,518
22 11/15/2020 33,214.31 4605.1815 28,609.13 431,909
23 12/15/2020 33,214.31 4319.0902 28,895.22 403,014
24 1/15/2021 33,214.31 4030.138 29,184.17 373,830
25 2/15/2021 33,214.31 3738.2963 29,476.01 344,354
26 3/15/2021 33,214.31 3443.5362 29,770.77 314,583
27 4/15/2021 33,214.31 3145.8284 30,068.48 284,514
28 5/15/2021 33,214.31 2845.1436 30,369.17 254,145
29 6/15/2021 33,214.31 2541.452 30,672.86 223,472
30 7/15/2021 33,214.31 2234.7234 30,979.59 192,493
31 8/15/2021 33,214.31 1924.9275 31,289.38 161,203
32 9/15/2021 33,214.31 1612.0337 31,602.28 129,601
33 10/15/2021 33,214.31 1296.0109 31,918.30 97,683
34 11/15/2021 33,214.31 976.82794 32,237.48 65,445
35 12/15/2021 33,214.31 654.45312 32,559.86 32,885
36 1/15/2022 33,214.31 328.85455 32,885.46 -
Tasa efectiva 13.41%
Tasa efectiva
Costo de Flujos de
Cuota Interés Principal Saldo
transacción efectivo
- 20,000 980,000.00 980,000
- 33,214.31 33,214 10,952 22,262 957,738
- 33,214.31 33,214 10,703 22,511 935,227
- 33,214.31 33,214 10,452 22,763 912,464
- 33,214.31 33,214 10,197 23,017 889,447
- 33,214.31 33,214 9,940 23,274 866,173
- 33,214.31 33,214 9,680 23,534 842,639
- 33,214.31 33,214 9,417 23,797 818,842
- 33,214.31 33,214 9,151 24,063 794,779
- 33,214.31 33,214 8,882 24,332 770,446
- 33,214.31 33,214 8,610 24,604 745,842
- 33,214.31 33,214 8,335 24,879 720,963
- 33,214.31 33,214 8,057 25,157 695,806
- 33,214.31 33,214 7,776 25,438 670,368
- 33,214.31 33,214 7,492 25,723 644,645
- 33,214.31 33,214 7,204 26,010 618,636
- 33,214.31 33,214 6,914 26,301 592,335
- 33,214.31 33,214 6,620 26,595 565,740
- 33,214.31 33,214 6,323 26,892 538,848
- 33,214.31 33,214 6,022 27,192 511,656
- 33,214.31 33,214 5,718 27,496 484,160
- 33,214.31 33,214 5,411 27,804 456,356
- 33,214.31 33,214 5,100 28,114 428,242
- 33,214.31 33,214 4,786 28,428 399,814
- 33,214.31 33,214 4,468 28,746 371,068
- 33,214.31 33,214 4,147 29,067 342,000
- 33,214.31 33,214 3,822 29,392 312,608
- 33,214.31 33,214 3,494 29,721 282,887
- 33,214.31 33,214 3,161 30,053 252,834
- 33,214.31 33,214 2,826 30,389 222,446
- 33,214.31 33,214 2,486 30,728 191,717
- 33,214.31 33,214 2,143 31,072 160,646
- 33,214.31 33,214 1,795 31,419 129,227
- 33,214.31 33,214 1,444 31,770 97,457
- 33,214.31 33,214 1,089 32,125 65,331
- 33,214.31 33,214 730 32,484 32,847
- 33,214.31 33,214 367 32,847 0
Diferimiento de la comisión (costo de transacción)
Amortizacion Valor en
Comisión Amortizacion
acumulada libros
20,000 20,000
20,000 952 952 19,048
20,000 935 1,888 18,112
20,000 918 2,806 17,194
20,000 901 3,707 16,293
20,000 883 4,590 15,410
20,000 864 5,454 14,546
20,000 845 6,299 13,701
20,000 826 7,125 12,875
20,000 806 7,930 12,070
20,000 785 8,715 11,285
20,000 764 9,479 10,521
20,000 742 10,222 9,778
20,000 720 10,942 9,058
20,000 698 11,640 8,360
20,000 674 12,314 7,686
20,000 650 12,964 7,036
20,000 626 13,590 6,410
20,000 601 14,191 5,809
20,000 575 14,767 5,233
20,000 549 15,316 4,684
20,000 522 15,838 4,162
20,000 495 16,333 3,667
20,000 467 16,800 3,200
20,000 438 17,238 2,762
20,000 409 17,647 2,353
20,000 379 18,025 1,975
20,000 348 18,373 1,627
20,000 316 18,689 1,311
20,000 284 18,973 1,027
20,000 251 19,225 775
20,000 218 19,442 558
20,000 183 19,626 374
20,000 148 19,774 226
20,000 112 19,886 114
20,000 76 19,962 38
20,000 38 20,000 - 0