The present study based on the performance of a tax audit to the Electrical Engineering, Telecommunications and Control Consultant IETELC C.A., in Riobamba city, province of Chimborazo, period 2019, was aimed to verify compliance with tax obligations and payments to the tax administration for its execution. This was based on the audit phases, using tools and techniques of the investigation such as questionnaires for the evaluation of the internal control system, based on the COSO III, carryin...

The present study was aimed to carry out a management audit to evaluate the degree of efficiency, effectiveness, economy and ethics, in the development of the activities of a commercial company called "La Gran Bodega", located in Portoviejo city, province of Manabí, from January 1 to December 31, 2019. In the development of the management audit, a business diagnosis was carried out to collect all the important information of the company, where the following techniques were used: an interview ...

The development of this research work had the objective of developing a tax audit for the distribution company MAKTUB located in the city of Riobamba, province of Chimborazo. In the period 2019; through the application of various tools, techniques, and audit instruments; to ensure the management and control of tax information submitted by the company to the regulatory bodies. This research work was carried out based on the application of an interview with the highest authority and surveys of ...

The present study about an operational audit in the Rios-Epc Ingenieria Procura & Constructora S.A Company, located in Quito city, Pichincha province for the period 2020 was carried out with the intention of assessing the causes of different problems that hinder the daily activities of the company. To do this, a survey was applied to the company's personnel, an interview with the company manager, internal control questionnaires with the components of the COSO III method aimed at the personnel...

The present study entitled "Management Audit of the Metro Ford Ec. Company located in Quito city, Pichincha province, period 2020." contributed to improving the processes and procedures for evaluating efficiency, effectiveness, ethics and economic evaluation compliance. To develop the study, a quantitative approach was used through the COSO III Internal Control Survey and the questionnaire applied to all the members of the company, to evaluate the current situation of the company and the acti...

This research aimed to evaluate the biological quality of moorland soils under three different types of vegetation in Tisaleo City, Tungurahua Province. The biological quality of the soil was evaluated by quantifying Colony Forming Units (CFU) in soils influenced by three types of plant cover Herbaceous, Shrub, and Woody. For the development of the study, a Completely Random Design (CRD) was used, where the treatments were the three types of soils based on their plant cover and the five conce...

The project aimed to evaluate the effect of three doses of FertiEstim Plus on the initial dasometric growth of Acacia (Acacia melanoxylon R. Br.) in the ESPOCH plant nursery. For this, two study factors were used, where: factor A were the doses: 0.7, 1 and 1.3 cm3 of the FertiEstim Plus foliar fertilizer dissolved in a liter of water, and a control without a dose of the fertilizer; factor B were the frequencies of application of the product, which were made at 7, 14 and 21 days. With these fa...

The research work aimed to conduct a management audit of the Service Station “Cooptracal” S.A. in the city of Quito, province of Pichincha, period 2020, through the application of the different phases of auditing, to determine efficiency, effectiveness, and economy of its activities. They used techniques and instruments such as the interview applied to the general manager that allowed to know more deeply the company, besides the direct observation that helped to determine the situation in whi...

The present study focused on the design of an internal control system, based on COSO III for the Chachimbiro Arco Iris Thermal Water, located in the Urcuquí canton, Imbabura Province, with the purpose to reduce and mitigate risks for the company and promote the improvement of senior management decision-making and verify if these are correct focusing on the direction of efficiency and effectiveness of work performance to achieve strategic objectives. For the process of designing the internal c...

The development of this research work was aimed at the execution of a Management Audit to Gobierno Autónomo Descentralizado Municipal of Chimbo Canton, Bolivar Province, period 2019, through the use of audit instruments, including the application of internal control questionnaires, process flows, narrative cards, indicators, and others that allowed the control and proper management of organizational activities. During the research process, research methods, techniques and tools were used, suc...

The research "Special examination of public contracting processes by minimal amount of the Decentralized Autonomous Government of the canton of San Miguel de Bolívar, period 2020" aimed to measure the degree of compliance according to current regulations in public procurement processes. For this, techniques and instruments were used such as the observation that helped to know the situation in which the Municipality was, the interview applied to the director of public purchases that was a supp...

Contemplating the objective of verifying and analyzing the optimal use of the resources that intervene in the public contracting processes, as well as their full regulatory compliance, a special examination was carried out on the public contracting processes of the Gobierno Autónomo Descentralizado del Municipio de Chambo (GADM) with the application of audit methods and tools that were necessary to evaluate in a general way and specify the contracted procedures. Internal control questionnaire...

The present Integral Audit to the Decentralized Autonomous Rural Parish Government of San Luis, Canton Riobamba, Province of Chimborazo, during the period 2019, had the objective of executing an integral evaluation of the reasonableness of the financial statements, the efficiency, and effectiveness of the administrative management and the compliance with the legal regulations. For the development of the audit, the internal control was evaluated through the application of questionnaires as pro...

The current research focused on the execution of a Financial Audit to the company "Multicomercio Silva Cía. Ltda.", Alausí canton, province of Chimborazo, period 2019, using the stages of the audit process, tending to the determination of the reasonableness of the financial statements. Through the application of methods, techniques and instruments such as observation by which relevant, pertinent and consistent information was obtained. Subsequently, the financial audit was carried out in its ...

The objective of this degree work was to conduct an operational audit of the company of manufacture and distribution of honey and molasses Freire Freimiel S.A., city of Ambato, province of Tungurahua, period 2019, through the audit phases for the improvement of the performance in the administrative processes of the organization. For the development of the study, an interview with the manager and a survey of the company's personnel were applied, as well as an internal control questionnaire bas...

This research aimed to conduct a comprehensive audit of the company Ferreconst SH, of the canton of Latacunga, province of Cotopaxi, period 2019, to improve organizational decision making at all levels that correspond to the organization and its administrative processes, as well as its legal processes. For this purpose, surveys were carried out that are related to the COSO II method, which is related to the working environment, the establishment of objectives, communication, and monitoring, t...

The present study was aimed to develop a tax audit in a company called Portugal M.H. de Seguridad Privada Compañía Limitada located in Riobamba city, province of Chimborazo, period 2020, through a detailed review of the economic information, aimed at verifying compliance with the obligations in accordance with the current tax regulations which allowed determining the level of compliance with tax obligations in accordance with the legal regulations established by the country. For the developme...

The current research work entitled Design of a joint costing system for the Dairy Products Factory Abellito S.A., Latacunga canton, Cotopaxi Province, had the objective of determining the real cost of the main products and by-products. Through the use of inductive and deductive methods, techniques such as the observation guide and the survey, it was identified that Abellito S.A., is limited to a control of income and expenses, therefore, it does not have an inventory control of materials, pro...

The purpose of this research work, named audit management at the First Notary Office of Zaruma canton, province “El Oro”, period 2020, it was to evaluate the degree of use and application of resources under parameters of efficiency, effectiveness, economy, ethics, and ecology; a mixed methodological approach was used in the development of the research since quality or quality variables were evaluated, as well as numerical variables. Likewise, techniques such as the interview and survey were u...