Auditoría integral a la Empresa BRIV Cía Ltda de la provincia de Chimborazo, ciudad de Riobamba por el período 2012

Abstract

This Integral Audit that is applied to the Company BRIV CIA. LTDA. of the City of Riobamba, Province of Chimborazo, for the fiscal year January-December 2012, is based on a quantitative-qualitative approach. It was necessary to apply techniques such as interviews, surveys, observations and basically the application of Internal Control questionnaires, these allowed to establish sufficient evidence to have a reasonable safety in the development of the respective conclusions embodied in the final report. The first part of the research establishes the problem to be solved backed by a theoretical and practical justification, complemented by the objectives that give it investigative consistency. Subsequently, the theoretical basis for Integral Audit and its different components, starting with historical antecedents, definitions according to different authors, classification of the audit, evaluation criteria, types of tests, extension of the procedures and the norms of preparation of reports. Next, the methodological framework to be applied is constructed, with a detailed description of the methods, techniques and research instruments used, complemented with the general and specific hypothesis approach. In the final part, it includes the development of the Audit itself, for which it was necessary to carry out the planning phase for which it was necessary to carry out the analysis and evaluation of the information and documentation collected in the preliminary phase. This planning allowed the Internal Control Audit to be carried out in order to evaluate the policies, practices and procedures designed by the managers to ensure the achievement of objectives and targets; The Financial Audit to determine whether the financial statements are reasonable during the period investigated; The Management Audit to establish the fulfillment of goals and objectives proposed through indicators and finally the Compliance Audit that allowed to examine the laws, regulations and internal rules applicable to the company under investigation, which makes possible the elaboration of A final report based on the results obtained and conclusions on internal control, basic financial statements, management of the managers and compliance with the legal and regulatory rules applicable in Ecuador.