Auditoría integral a la empresa “Segucentauro Cía. Ltda.”, de la ciudad de Riobamba, provincia de Chimborazo, período 2011

Abstract

The proposal of this research is the development of an Integral Audit to Segucentauro Limited Company, in Riobamba, Chimborazo Province, for the period 2011 to allow: assess the internal control structure, carry out an examination to the main accounts of the Financial Statement and Income Statement, measure the level of staff performance using indicators to determine the importance in which objectives are being met and to determine the degree of compliance of the governing company regulations. The Integral Audit was conducted based on the information provided by members of the organization, through the use of surveys, interviews and techniques such as observation, comparison, analysis and others gathering reliable and accurate information by the execution of this work, the same is found deficiencies, which were detailed and timely reported to the Administration. A diagnosis was made at the company´s internal control by applying the COSO method I, a financial analysis was performance determining that the same economic resources were properly handling and balances presented are reasonable in relation to the management are carried out the design of indicators that may measure the performance of business activities. It was also carried a table of compliance to determine the degree in which the company complies whit the regulations applied. The conclusions and recommendations were issued whit the aim of implementing corrective actions to the weaknesses found in the internal control assessment, as well as, the critical areas identified throughout the development of the exam, all in order to meet the objectives of the company.