Auditoría financiera a la Empresa JOMACH Seguridad y Custodia Empresarial Cía. Ltda. de la ciudad de Riobamba provincia de Chimborazo, periodo 2015

Abstract

The Financial Auditing in the Jomach Business Custody and Security Enterprise Limited Company, in Riobamba city, was developed to improve its financial processes and decision-taking. For information analysis, the inductive and deductive methods were applied, by using internal control questionnaires to evaluate the financial information, analyze the general balance and the results state, through summary and analytical citations determining the findings and evidences, elaborating the expert opinion and the internal control letter following the correspondent regulations. Some shortcomings were determined in the accountant process, since there is not an account plan according to the enterprise necessities, there are difficulties with the correct accounting classification and the access to accurate financial information; besides, the lack of an accounting manual leads to errors in the daily log of financial transactions. Since there are neither bank conciliations nor physical evidence of the receivables, the portfolio turnover becomes a very difficult task. For all these reasons, it is recommended that the manager or accountant implement a chart of accounts and an accounting manual according to the enterprise necessities.