Auditoría financiera al Centro Educativo Particular Emanuel, del cantón Francisco de Orellana, provincia de Orellana, periodo 2015

Abstract

This research work is a financial Audit to the private educational center Emanuel at Francisco de Orellana canton, Orellana province with the objective of verifying the transparent management and the rationality in the financial statements. For the development of the Financial Audit were used internal control questionnaires, COSO II Reports (Committee of Sponsoring Organizations), and Financial Statements. The main findings are Internal control weak systems, lack of an accounting system to ensure the veracity, transparency, and timeliness in the production of information to support the decision-making, omissions in the financial records that would not reflect the real economic situation of the institution. It is recommended the creation of a Financial Unit, an accounting system implementation according to the requirements regulations, general acceptance accounting principles, as well as the selection and management staff training who carry out collection functions, registration, and physical and financial resources.