Auditoría integral a la Empresa PISMADE S.A. del cantón Riobamba, provincia de Chimborazo, periodo 2017

Abstract

The present Integral Audit to the company PISMADE SA, located in the Riobamba canton, province of Chimborazo, along the period 2017, has as purpose to make an evaluation to the administrative and financial management by means of the analysis of its processes under terms of efficiency, effectiveness, economy and internal control that facilitate the adequate decision making process. For the development of the work, the internal control and administrative efficiency were evaluated through internal control questionnaires using the COSO II method, the material-accounting accounts were evaluated and their reasonableness verified; on the other hand, the level of compliance with internal and external regulations was evaluated, and management indicators were applied as well. This led to the following findings; lack of support documents and management indicators that regulate the actions of the entity, lack of a formal strategic planning; in terms of the financial aspect, it was observed a high amount of portfolio, finally the compliance of the regulations presented deficiencies in the Law of Environmental security; therefore, the correct attention to the suggestions presented in the final audit report is recommended, so that the general decisions that are made promote the development of the company in its administrative and financial aspects.