Auditoria financiera a la empresa Nayelis Sport, del cantón Riobamba provincia de Chimborazo, periodo 2019

Abstract

The financial auditing process in a company called “Nayeli's Sports”, located in Riobamba, province of Chimborazo from January 1st to December 31st, 2019 was aimed at determining the reasonableness of the financial statements of the company. For the development of the audit, an interview, internal control questionnaires, the analysis of the financial statements were carried out, which allowed to determine shortcomings at the company, that means, its findings such as: the financial statements are not organized, they present inconsistencies in sales, they lack a control of fixed assets, they do not depreciate fixed assets and they do not register inventories in a right way. It is recommended to group the information in a correct way in order to present appropriate financial statements, which will allow decision-making processes with reliable information, issue sales receipts to support the transfer made to avoid sanctions or fines, prepare a depreciation table to show correct information in the financial statements to obtain accurate information about the company, implement inventory control systems through kardex cards or through excel documents, maintaining current values to avoid losses in order to identify the maximum and minimum stock of inventory