Auditoría financiera a la Ferreteria “Su Economía” de la ciudad del Puyo provincia de Pastaza, periodo 2014

Abstract

The current research called Financial Audit for “Su Economía” ironmongery located in Puyo city, Pastaza Province during the period 2014. Its purpose is to evaluate the effectiveness and reasonability of the Financial States of the company in order to counteract the existing deficiencies and irregularities. For this, it was necessary to collect information from the institutional financial assets, applying NAGAS norms and procedures which become an essential support for the implementation and use of appropriate techniques and instruments. The research method used was the scientific, analytical, synthetic, dialectic, heuristic, inductive and deductive. Among the principal techniques were: the observation, the survey and the interview. The financial audit concludes with the final report which establishes a series of findings complemented with the corresponding conclusions and recommendations like these: It is necessary to carry out a permanent financial audit, to apply an efficient internal control system for the financial area, to carry out a detailed filing system which backs up the financial and accounting information, to fulfill and make others fulfill the recommendations established in order to benefit the company.