Auditoría financiera a la Asociación de Productores de Naranjilla y Frutales Amazónicos Murialdo (APNAFAM) de la ciudad del Puyo, provincia de Pastaza, año 2015

Abstract

The present degree project is about a Financial Audit to the Asociación Productores de Naranjilla y Frutales Amazónicos Murialdo (APNAFAM) from Puyo city, province of Pastaza, 2015, which was carried out in order to prove the veracity, integrity, and reasonability from financial states. Surveys to the employees were applied like research methodology; the internal control evaluation was applied through the application of questionnaires and based on COSO II method. Cash counts, bank reconciliation, balance confirmation to clients and suppliers, and bills revision, some errors in calculations were identified in various accounts such as cash, banks, suppliers, and the register lack of some incomes, outflows, and non-existence of doubtful accounts provision and depreciations. As the result of these processes a judgment of Audit was elaborated, in which the main findings were identified. The application of the outlined recommendations in the judgment of Financial Audit give it by the Company, will allow to its administrators solving the identified problems in its critical areas.