Auditoría financiera a la Empresa Profesionales en Seguridad Privada PROSEGPRIM Cía. Ltda., de la ciudad de Quito, provincia de Pichincha, período 2016

Abstract

The Financial Audit to PROSEGPRIM Cia. Ltda. private security company from Quito city was aimed to know the reasonability on the financial information from the company. For its implementation, it was necessary to use information collection techniques according what is stablished in the generally accepted audit regulations. Through COSO III (Committee of Sponsoring Organizations) Internal Control method, some findings like payrolls after the relevant deadline for the Ecuadorian Social Security Institute (IESS), this causes a late payment from the employer's contribution, the lack of business assets protection which causes the increased wear in the assets. Related to the materiality and reasonability on the financial information, they are kept in satisfactory ranks. It is concluded that corrective actions must be taken into account in order to improve the accounting procedures related to the Internal Control of the company, to establish procedures to ensure the trustworthiness of the information as well as to apply appropriate policies for each procedure. The recommendations have been issued by means of an opinion with exception, due to the financial statements show inconsistencies in its accounting records, but the results have not been affected in the financial information. In this research, the possible solutions to the identified problems have been shown, so it is recommended the fulfillment of those positive suggestions in order to help the growing company improve its efficiencies and ensure the decision-making process.