Internal audit as an incidence in the calculation of social benefits.

The management in companies is developed by internal and external factors, in relation to this, the entities tend to perform activities to compete in a changing internal corporate environment..

In turn, in their internal environment, these companies develop or carry out activities, such as plans, strategies, processes, procedures, standards, among others, which through their execution and results help the representatives to meet their objectives and goals set in the different areas, specifically in the personnel area.

According to the above, Franco (2003) explains that the audit is part of the administrative process and is an essential part as a means of control and change; as a means of control as it is used in the control period and is a strategic technique widely used to determine very effectively the administrative processes that are managed to use in the company in such a way that allows us to show the state in which our company is and all its structure that comprise it.

It is for this reason that, under the speculative context, the salary will possibly suffer numerous increases, which means that, at the end of the labor relationship and accumulated a considerable time of service, probably the retroactive system will be more beneficial for the worker than the system of guarantees.

In summary, as the worker accumulates a high level of seniority and when salaries increase, is when the real problem for the company arises, since it is likely that the retroactive system will be more beneficial for the worker than the guarantee system.

1.- Franco, (2012) Analysis of the Human Resources Audit process of the company Inversiones y Transporte Cristancho C.A.