Auditoría financiera a la Quesera El Cebadeñito de la provincia de Chimborazo, cantón Guamote, de la parroquia Cebadas, periodo 2014

Abstract

This financial audit to the Cebadeñito, a cheese factory of the Chimborazo province, Guamote canton, from Cebadas, during 2014. The main purpose of this audit was to verify the compliance with the legal, standard and regulatory provisions applicable in the implementation of the activities developed in the operation of the company. In order to determine the current situation of this company, field research was conducted, and surveys were applied to the personnel working at the company in order to assess knowledge of the mission, vision, policies and standards. Subsequently to the audit examination, the internal control questionnaire was useful to determine that there is an inconsistency of cash values before the settlement, as well as a lack of documentation supporting the accounts receivable, a fund for the provision of uncollectible accounts has not been created. Additionally, it was determined that the various and unforeseen account has not been generated with documents authorized by the SRI. It was found out an inconsistency of $ 120 that is not reflected in the balance sheet and that is not in accordance with the source documents. The balances reported that the accounts receivable exceed the year according to CUC and there is the risk that the company generates losses, it is recommended to the directors of; the boards of administration, monitoring, manager, accountant, and employees to implement the respective corrective mentioned at the end of the audit.