Auditoría financiera al Gran Hotel del Coca C.P. provincia de Orellana, periodos 2017-2018

Abstract

The present financial audit of the company GRAN HOTEL DEL COCA C.P. of the city of Francisco de Orellana, Province of Orellana, 2017-2018, developed with the purpose of determining the reasonableness of the financial statements at the date showed by the audit. Traditional techniques used, such as the survey that applied to the personnel of the company and the interview of the manager and accountant. The internal control system evaluated using COSO II, and it also designed the working papers to determine that this was the first time we performed a financial audit in this tourism and lodging services company. We identified that the company changes accountants, which affects the processes of control and custody of information. The audit made it possible to judge an opinion on the reasonableness of the financial statements and to measure the level of efficiency, effectiveness, and economy of its operations. Create the audit work, the planning phase carried out in two parts: in the specific planning, the accounts to be analyzed detailed; in the execution phase of the audit, all the information available to the company developed; and in the final audit report, we suggested it to manage the company to accept the recommendations issued in the final audit report to help improve internal control and business objectives.