Auditoría financiera al Comercial “El Ferretero”, de la ciudad de Tena, provincia de Napo, periodo 2014

Abstract

This research aims to conduct a Financial Audit to the commercial “El Ferretero”, City of Tena, Napo Province, Period 2014, wich will serve as an effective tool to evaluate the Internal Control System and the reasonableness of the Financial Status in order to improve the existing deficiencies in the company. The development of the Audit was carried out using the methods: Inducive – deductive and analytical starting from particular facts to general and dividing a whole into parts to stablish each one the shortcomings found, techniques such as direct observation, interviews and surveys were also used. The components were evaluated based on questionnaires for internal control, accounting standars generally accepted, wich allowed, wich allowed to measure the level of confidence and make know through the audit judgement the following findings: absence of internal control in the records and bookkeepers, the conducting of bank reconciliations, fulfill and make the recomendations to be fulfilled for the enterprise to succed.