Auditoría integral a la Compañía De Howitt Enriquez Cía. Ltda., de la ciudad de Riobamba, provincia de Chimborazo, período 2013

Abstract

The present integral audit to Howitt Enriquez Cia. Ltda. Company of Riobamba City, Chimborazo Province, period 2013 to know with certainty and security the degree of confidence the internal control systems implemented by the Management, we can also know the reasonableness and veracity that reflects the financial situation, the efficiency and effectiveness of achievements against planned with the optimal use of resources and the fulfillment of the legal provisions of its operations. The development of the audit began with the knowledge and preliminary analysis of the company to make sure the main problems and weaknesses more representative and may be identified, then gave way to the evaluation of internal control using the COSO I Method, weighting each one of the components in order to determine the flaws and errors that have been presented in the functioning and development of the operational and administrative activities of the entity. Also was done work papers of the main accounts that conform the balance sheet, financial analysis, application of indicators, interviews, verification of documents in order to determine errors and irregularities such as: evaluation of personnel, security control, and so on, which have the due suggestions set out in detail in the final report consisting of the compilation of sustainable evidence as a result of the audit and the degree of compliance with the legal provisions emitting conclusions and recommendations, in the same way, this information is important for the management of the institution, since it will allow them to know the most important weaknesses that allow you to set parameters of decision-making for the achievement of goals proposed by the institution. The management should implement a plan of implementation of recommendations for the strengthening of its administrative and financial operations.