Auditoría integral a Produave, cantón Cevallos, provincia de Tungurahua, período 2019

Abstract

This research work includes a comprehensive audit of PRODUAVE, Canton Cevallos, Province of Tungurahua, period 2019, using for this purpose the different phases of the audit process, to determine the reasonableness of the financial statements, establish the use and application of resources parameters of efficiency, effectiveness, economy, ethics, and ecology; as well as to determine the level of compliance with the legal regulations applicable to the company. In the development of the audit examination, different audit tools and instruments were applied, particularly the review and analysis of the information presented by the company with their respective source documents, to gather consistent, relevant, pertinent, and sufficient information, in addition to evaluating the Internal Control system using questionnaires according to the Coso III method, thus allowing to determine the level of Risk and Confidence by finding a number of weaknesses and inconsistencies in this evaluation, resulting in the final comprehensive audit report, a document that was placed at the disposal of the company's managers and that can serve as a management tool so that they can improve decision-making at the organizational level and correct the inconsistencies found