Auditoría financiera a Cevallos & Silva Cevsil Cia. Ltda., del cantón Riobamba, provincia de Chimborazo, periodo 2022

Abstract

The entity Cevallos & Silva Cevsil Cia. Ltda. has not been carried out a financial audit which causes the managers to be unaware of the reasonableness of their financial statements, also does not have a functional organization chart which causes the staff to not perform well within their work area, therefore, the objective of this research work was to conduct a financial audit to Cevallos & Silva Cevsil Cia. Ltda. of Riobamba canton, of Chimborazo province, period 2022. The methodology used to carry out the research work were the different methods, techniques, and instruments, such as the non-experimental design in which the variable was not manipulated, the research was obtained from bibliographic and field research, the research approach is mixed because qualitative and quantitative data were used, also an interview was conducted with the general manager and a staff survey. On the other hand, for the elaboration of the audit, the internal control questionnaires were applied based on COSO III, the financial analysis was elaborated using vertical and horizontal analysis to find the materiality, and the reasonableness of the financial statements was evaluated through the indicators. When developing this methodology, it was identified that the entity does not know the reasonableness of the balances of the financial statements, which does not apply accounting principles correctly, irregularities were identified in the cash and cash equivalents component, which causes imbalances, in turn, a financial audit has not been performed, which causes that there is no integrity and reasonableness in the presentation of the financial statements for a correct decision making. It is concluded that the company does not adequately comply with the accounting and financial processes, and it was recommended that the entity considers what is reflected in the final report, to provide solutions and mitigate risks