Auditoría financiera para evaluar los procesos administrativos y financieros del Comercial Santa Rosa de la ciudad de Riobamba, provincia de Chimborazo, período 2010

Abstract

It was conducted a test audit the financial statements of fiscal year 2010 in COMMERCIAL COMPANY SANTA ROSA, in Riobamba, Chimborazo province in order to determine the application of GAAP principles and the reasonableness of the financial statements of 2010. Through the diagnosis, it was established institutional administrative nature, objectives, legal basis of the functional structure. The analysis of the procedures and review of supporting documents of financial management – financial and finally released the report and the opinion of the auditors. The examination of the financial statements of the COMMERCIAL COMPANY SANTA ROSA, announced several errors and omissions in the handling and recording of information, finding weaknesses in the internal control system, which allowed us to draw conclusions and make recommendations to the management. The lack of renovation of the administrative structure did not allow optimal assessment of internal political processes and creating a poor performance by employees of the company, lack of control in the management of information caused errors and weaknesses presented in detail in the audit report submitted to the authority of the company. It is recommended to track deficiencies and implement the recommendations suggested by the audit team, in order to present a truthful, open and accountable to stakeholders.