Auditoría operativa aplicada a la liquidación de obras en construcción de la Empresa Eléctrica Ambato Regional Centro Norte S.A., período 2013

Abstract

It could review an operational audit to settlement the construction sites in the REGIONAL ELECTRIC COMPANY Ambato NORTH CENTRAL S. A. in 2013. Period was conducted to evaluate the efficiency and effectiveness of the process. Examination of the internal Control System was undertakes using the COSO II method, and techniques of auditing such as Determine internal control questionnaires, inquiry and Physical verification of the information that has been provided. In the Development of operational audit was obtained objective evidence and Skills in this way it could identify deficiencies in the procedure applied to the clearance of construction sites, the same as were detailed in the findings and communicated to company managers a flap to prepare and improvement a Plan to proper handling of administrative and financial processes. The Conclusions and Recommendations were issued in order to implement the corrective control weaknesses found in the critical process of knots so that they meet the objectives set within the time set paragraph the proper development of the area Actions Costs.