Auditoría financiera para la toma de decisiones en la Constructora “Pastaza COPAZING. C.A”, parroquia Puyo, provincia Pastaza, periodo 2017

Abstract

The porpuse of this degree work is to carry out a Financial Audit for the decision-making at the “Pastaza Copazing. C.A", Construction Company, Puyo Parish, Pastaza Province, Period 2017, in order to contribute to the decision-making through the technical determination of the reasonableness of the company’s financial statements. The investigation techniques used were the observation for the visual verification of the primary information that was used for the execution of the financial audit, interview guide which was applied to the general manager of the company with the objective of knowing the financial information needed for the development of the investigation, in addition to surveys carried out to the staff members of each department and units of the Construction Company that allowed getting enough and relevant information for the development and execution of the audit. The findings were: lack of financial and management indicators, lack of identification of the company`s current and future risks, lack of internal control standards. For this reason, the Financial Audit was executed through control questionnaires, elaboration of paper work, as well as activities to evaluate the internal control of the accounts to determine their operation, preparation of financial indicators to determine the use of the resources and the analysis of the balances presented by the accounting area to determine their reasonableness. It is recommended to put into practice the final audit opinion in order to improve the financial situation of the Company, trying to generate strategies to recover accounts receivable in the shortest time and trying to negotiate with the suppliers with more flexible terms to pay debts.