Auditoría financiera a la Asociación de Ganaderos de la parroquia El Triunfo, cantón y provincia de Pastaza, periodo del 01 de enero al 31 de diciembre del 2018

Abstract

The purpose of this titling work is to carry out the Financial Audit of the Association of Cattle Farmers of Parroquia el Triunfo, Canton and Pastaza Province, and intends to deliver a truthful investigation, based on the reasonableness of the financial statements, both for decision making internal, as to disseminate this information to the members of the Association. The research techniques that were used were the direct observation for the visual verification of the daily activities of the organization to identify errors in the administrative and financial processes, interview guide that was applied to the legal representative to know how the internal activities are carried out, Surveys of financial personnel were also carried out in order to identify the processes of application of accounting standards, tax provisions. The findings were: internal regulations are not properly documented and approved by the competent authorities, internal control is poor, which has led to a decrease in profitability, there is no control over the means of production in order to avoid loss, subtraction, waste or misuse of them. This proposal contains Internal Control, questionnaires, findings and a final audit report. It is recommended that employees have sufficient and valid legal instruments, for their proper development and accurate knowledge of the different processes of the company that will help raise the level of efficiency and effectiveness in the performance of officials.