Auditoría financiera a la Estación de Servicios Cooperativa de Transportes Patria de la ciudad de Riobamba durante el período de enero a diciembre del 2014

Abstract

The present investigation has as aim to develop the Financial Audit to the Station Service Transportation Cooperative “Patria” from Riobamba city, to determine the ratio of the Financial Statements and evaluate the internal control applied, with the finality to dispose of sustained document that allows by means of the improvement of the processes of the managerial decision taking, for it execution was applied: field, documentary, descriptive, and explanatory investigation techniques to collect information used such as: questionnaires, and applied surveys to the directive and administrative staff, inductive, deductive, descriptive, and the analysis of the accounting financial information for obtaining the shortfalls in the management of the accounts for example: do not make of surprise cash counts; don’t control and legalize the bank reconciliations, do not always dispose of stock file cards of fuel, do not apply percentages of depreciation ruled under law and the norm of Internal Tributary Regimen, do not test the vendor liabilities and several accounts payable, do not bill all the made sales. It is recommended that the Management, Supervisory Board, The commission of the Station Service, and the Accountant to apply the internal control report and the observation of the judgment with the aim of improvement of the financial, administrative, and economic management of the enterprise.