Auditoría financiera a Montenegro Merchan Franklin Renato, del cantón Huamboya, provincia de Morona Santiago, período 2020

Abstract

The objective of this research work was to carry out a Financial Audit to the construction company, with the purpose of providing a truthful investigation and based on the reasonableness of the financial statements for internal decision-making. The research techniques used were: direct observation for the visual verification of the daily activities of the organization in order to identify errors in the administrative and financial processes, an interview guide that was applied to the legal representative to know how the internal activities are carried out, also surveys were conducted to the financial staff to detect the processes of application of accounting standards and tax provisions. The findings found were followings: the construction company does not have a procedure manual for each area, does not have an inventory of fixed assets to keep track of the assets that it owns, does not apply financial indicators and does not perform constant evaluations of economic and financial results and finally, income documentation is not properly filed and therefore the company's income cannot be justified as reflected in the statement of financial position because the current file shows illiquidity. In conclusion, the financial audit executed to Montenegro Merchan Franklin Renato during the period 2020, has allowed to determine the deficiencies in the financial area, through the presentation of a final report that reflects all the findings detected with their respective recommendations and the opinion in which a favorable opinion was given on the reasonableness of the financial statements and their corrective actions. It is recommended that the construction company carry out audits from time to time to determine any shortcomings or deficiencies that affect the achievement of the objectives