Auditoría integral al área administrativa de la Empresa IRCOSTEL Cía Ltda., de la ciudad de Riobamba, período 2012

Abstract

The present investigation proposes an Integral Auditing to the Enterprise Ircostel Limited Company in Riobamba Canton, province of Chimborazo, period from January to December of 2012. The execution of the Integral Auditing permits to prove the soundness of the financial statements, the efficiency and effectiveness levels, the achievement of the objectives and available resources expected by the enterprise with which have been managed it, and the accomplishment of the development of operations based on the applicable legal framework. The same was begun with the development of a diagnosis through a SOWT analysis application of Organization Chart, questionnaires of internal control, elaboration of a risk matrix, work papers of the main accounts that conform the Financial Situation Statement and the Statement of Income, application of indicators, etc. that have the careful note of suggestions exposed in detail in the last report that gives as a result the safety on the economic and administrative operations made, and the accomplishment level of the legal dispositions; since this information is important for the shareholders of the enterprise thus it will permit to know about the transparency and to evidence the process of execution of the job and in addition, to establish parameters of decision taking.