Auditoría integral a Comercial Divino Niño en la provincia de Tungurahua, cantón Ambato, para el período 2015

Abstract

The integral auditing to the trading house Divino Niño in the province of Tungurahua, canton Ambato for the period 2015 has as aim the improvement in the administrative, financial and of compliance management in the adequate and appropriate decision taking to the enterprise. For the development of the auditing, a test of the accounts related to the tested and presented components within the financial statement, as well as the evaluation to the internal control system is included by means of questionnaires, accomplishment of the laws, and the level of efficiency and efficacy evaluated by means of the management indicators, for its measurement, which allowed identifying the following findings: error in the record of the accounts cash, accounts receivable and calculus of reserve funds, lack of the manual of functions and a breach of the processes. It is recommended to the staff in charge to train this to make the total invoicing of the sell that they can be reflected in the bank accounts, to make an attachment of recovery of claims to record them accounting and on this way to perform an incoming payment and could be justified, to make monthly reviews to the accounts in function of the these do not generate problems when the fiscal closing is coming, to design a manual of functions and control its compliance through the periodical evaluation to the employees and fulfill with the processes to undertake the necessary responsibility to obtain a veridic and trustworthy information sustained in documents and reports where the responsibility be assumed according to the role played.