Auditoría financiera a la compañía de seguridad GEANSEVIP Cía. Ltda. de la ciudad del Puyo, provincia de Pastaza, periodo 2018

Abstract

The present study aims to carry out a financial audit to a security company called GEANSEVIP CIA. LTDA, headquartered in Puyo city in order to establish the rationality of the financial statements during 2018. Both the quantitative, by numerical measurements, accounting and statistical operations and the qualitative methodology was applied due to the analysis of tax aspects, techniques and instruments such as the observation, an interview and a survey. It was observed that the company does not comply with its obligations and tax requirements since the process of sales and purchases, income and expenses do not correspond with the documents sent to the Sistema de Rentas Internas (SRI). Some findings were found such as: incorrect balances due to lack of control, the records of auxiliaries do not match, the company is out of balance, overdue portfolios, the company has not carried out any legal procedure to collect overdue portfolios, the lack of continuous bank reconciliations causes problems with the balance and there also exists a lack of control in the company´s bank account. The audit report has referred to the management. The opinion report by the auditor showed exceptions due to there are few facts in relation to the annual accounts, so these are considered reasonable financial statements, as there are variations in the different accounts according to the financial context which are relative and constitute the responsibility of the management of the company. It is recommended to establish policies and develop manuals of procedures with defined functions for the proper use and optimization of financial resources to be used as well as to comply with the rules in order to avoid errors that lead to a possible risk for the company and thus achieve a successful business.