Auditoría integral a la Compañía de Taxis ejecutivos Valle de los Shyris VALLSHYRIS S.A. de la ciudad de Riobamba, provincia de Chimborazo, período 2014

Abstract

The following research paper describes the development of a comprehensive audit to Company Executives Taxis Valley Shyris VALLSHYRIS S.A of Riobamba city, Chimborazo province, 2014 period, in order to evaluate internal control, financial statements, management and compliance, especially in terms of efficiency and effectiveness. In developing the study relevant, relevant and sufficient information by implementing programs, questionnaires and matrices of internal control weaknesses internal control is evaluated is presented, and financial audit, compliance audit and management audit were implemented, allowing to evaluate the level of risk and trust, determining their percentage as follows, 23.60%(low risk) and 76.40% (high confidence). And the each of them can be issued an audit report with the following findings: internal control, lack of interaction of the highest authority. Financial Audit, accounting records out of time, compliance audit. Lack of a register of workers, management audit has not been found any finding. It is recommends implementing the recommendations contained in the report of comprehensive audit.