Auditoría financiera a la Editorial Pedagógica Centro Cía. Ltda. EDIPCENTRO, ubicado en el cantón Riobamba, provincia de Chimborazo, periodo 2016 – 2017

Abstract

The objective of this titling work is to carry out a financial audit of the Editorial Pedagogical Center Cía. Ltda. Edipcentro, located in the canton Riobamba, province of Chimborazo, period 2016 - 2017, through the evaluation of the financial statements to determine the reasonableness and reliability of the financial information. The research was developed applying the qualitative and quantitative approach, for the analysis of the reasonableness of the financial information presented by the entity, as well as for the analysis of the information related to the accounting accounts examined; In addition, a field investigation was carried out to analyze the substantive processes developed in the publishing house, the methods used were direct observation and interviews that were made to the Manager, and in this way improve economic and financial activity. Among the main deficiencies identified are: transactions made in cash do not have their respective supporting documents, absence of effective physical and digital information systems, the entity provides small cash values for personal use of the partners, the publisher lacks of confirmations of balances to customers, absence of flow charts, improper use of the chart of accounts and payments to employees are not made in a timely manner. Based on the results, the recommendations included in the audit report are considered important for the administration of the Editorial Pedagogical Centro Cía. Ltda. Edipcentro, guarantee the fulfillment of the objectives and goals raised financially.