Auditoría financiera a la Corporación Impactex Cia Ltda. de la provincia de Tungurahua, cantón Ambato, periodo 2019

Abstract

The objective of this study was to improve the financial activities of the company to maintain the reasonableness of its operations. To do this, it was convenient to use a methodology with a qualitative-quantitative approach, in addition to the application of the analytical method with which the correct application of laws, regulations, norms, agreements, provisions, records regarding financial and economic events. The results of the application of the mentioned methods allowed to determine that one of the billing processes presented inconsistencies causing an incorrect processing of the accounting application which caused inconveniences with the competent body in tax control; audit review as well as established that the balances in the accumulated depreciation of machinery and equipment, are pending in their reconciliation; On the other hand, the use of the physical verification technique contributed to the review of the inventories, arriving to verify that these had not been adjusted in accordance with the provisions of the International Financial Reporting Standards IFRS for small caps used by the company. Therefore, it concludes by indicating that the corporation must adopt the treatment of its information under the same accounting system, to which it is recommended to consider the proposals expressed to improve the treatment of accounts and its efficient operations, it is also important to comply with the internal provisions to avoid processes with financial- accounting imbalances