Auditoría financiera de la Empresa DISMAR, de la ciudad de Riobamba, provincia de Chimborazo, periodo 2014

Abstract

The actual investigation work is a “Financial Audit of the DISMAR company” from Riobamba city, Chimborazo Province, 2014 period, whit the objective of determined the reason of the Financial Statements, through the application of techniques, evidence of audit and internal control of the operations, registers and documentation baking up the economical activities from the fiscal audit year, the application of the different stages of the audit allowed to have the necessary information about the transactions that were due day by day in the company, the level of compliance of the legal dispositions, administrative and current countable, establish the level of trust and risk of any component analyzed, with this we determined the following findings the lock of key control in the accounting areas, the credit sales are not register in a bookkeeper, the absence of operational budget and annual planning. As well as missing the actual physical inventory, allowing that way to let to know the Audit inform, therefore, we recommended implement internal control system that allow improve the financial procedures, using economic resources properly to obtain real financial information, trustable and register according to the Principles of Accounting Generally Accepted.