Auditoría integral a Puente & Asociados Cía. Ltda., agencia asesora productora de seguros, de la ciudad de Riobamba, provincia de Chimborazo, período 2013

Abstract

The research was conducted at the “Agencia Asesora Productora de Seguros Puente y Asociados Cía. Ltda. period of 2013”, in order to know and identify, if applicable, the activities that need to be strengthened and improved to perform processes; have a complete view of the company, in that related to the financial system as well as the reasonableness of the balances presented in the financial statements, and verifying compliance with current legislation by applying the COSO II Internal Control Evaluation. This research was conducted according to the information provided by the company, making a work planning, the execution of each of the components of the comprehensive audit, identifying the various deficiencies, supporting and highlighting the work of the audit team with the respective working papers and the subsequent issue of the Integral Audit Report. And finally the conclusions and recommendations are shown, in order to implement corrective actions so that company complies with the corporate goals.