Examen especial a la cuenta inventarios de la Distribuidora de Hidrocarburos CORHOL S.A. del cantón Ambato, provincia de Tungurahua, periodo 2014

Abstract

This search is a Special Examination of inventories account DISTRIBUTOR OF HYDROCARBONS CORHOL S.A. located in the Canton of Ambato, province of Tungurahua, 2014 period, which allowed more control for proper decision-making. Analytical, comparative, inductive and descriptive method for the analysis and interpretation of information was considered, it was used the phases of the audit, techniques, programs and surveys to assess the financial information; analyzing the inventory account, purchasing, sales and financial statements. The special review was conducted through surveys, questionnaires implementation of internal control, working papers, audit procedures to be performed, in order to draw conclusions and recommendations for improvement that contribute to decision making. The differences detected that the purchases made without authorization and without market research, it had purchase orders but these were not pre-numbered making it difficult to control and record, in addition to the time of receipt together with invoices detailing not makes responsible, not management reports on the management of fuel related costs and risks of contamination evaporation, reduced space, lack of maintenance of tanks and pipes is emitted which may cause any event affecting the company, the community and the environment. The board, management and personal involved in compliance must implement the recommendations of the report to improve the management of the service station.