Auditoría integral a la Compañía de Transporte Urbano TRANSGUACAMAYO S.A. correspondiente al periodo 2014

Abstract

This research comprises an integral audit for the urban transport company "Transguacamayo" S.A during 2014, in order to determine the Reasonableness of Balances, smooth running and the measurement of efficiency, effectiveness and economy in the use of resources. During the development of this study, internal control questionnaires were used by means of the COSO I method, as well as a financial audit of: management, internal control and compliance, which made possible to determine risk levels. Audit techniques were applied to get objective evidence, on this way; it was possible to identify shortcomings in the management of the company. It is important to develop a depreciations chart to be included in the deductible expenses and keep the legality of expenditures. Safeguard the legality of the requisites to become a partner of the company in order to accomplish with legal regulations. It is necessary to follow a process of collection of values referred to weekly basis and delays per minutes in accordance to the provisions of the statutes. The final report of audit detailing conclusions and recommendations of the project, was presented to the general board of shareholders in order to take corrective measures to the weaknesses found in the Internal control evaluation, and the company of urban transport 'Transguacamayo" accomplishes its goals.