Auditoría integral a la Compañía de Transporte Pesado “TRANS. AVEPA S.A” del cantón Riobamba, provincia de Chimborazo, en el período enero-diciembre de 2014

Abstract

The current research describes the development of an Integral Audit for “TRANS. AVEPA S-A.” Heavy Transport Company from Riobamba, from January 1st to December 31st 2014 in order to determine the reasonability of the financial statements and the administrative management. For this, it was necessary to carry out the evaluation of the internal control system and the accomplishment evaluation of the main legal dispositions which rule the Company. Through the application of management indicators, it was possible to evaluate the efficiency and effectiveness in the accomplishment of the established institutional goals and objectives. Audit programs have also been applied through internal control questionnaires based in COSO I, this was done for the Financial and Internal Control Accomplishment Management Audits. The findings were: lack of training for the employees, non-existence of plans and objectives per department, inadequate safety system, lack of promotion of the corporate philosophy, there is no an opportune register of the bank transactions, absence of physical findings of obsolete or damaged goods and the non-existence of an Industrial Safety Committee. It is recommended to elaborate a personnel training plan, prepare an objective plan per departments, establish management indicators which allow evaluating the global performance, set the mission and vision slogan in a visible place, objectives and policies, carry out permanent bank reconciliations as well as frequent findings to the assets of the company.