Auditoría financiera a la Fundación Centro Educativo para el apoyo a la educación técnica, profesional, audiovisual y rural Inti Sisa del cantón Guamote, provincia de Chimborazo, durante el período 2013

Abstract

The research work aims to analyze, verify and reason financial status as of Educative Center for Technical Education, Professional, Audiovisual and Rural support Inti Sisa. The thesis begins with the problem statement, its formulation, delimitation of the spatial and temporal research objetive, justification, and general and specific objective. Then, some fundamental theoretic issues are included based on the Financial Audit that took place in order to understand legal term used in this document by the Auditor and all necessary elements for supporting this work. So, the methodological framework, type of study, techniques and instruments to be used for its development is considered. The deductive inductive and analytical method are applied survey, interviews and observation are used as techniques. Finally, the practical application is put into consideration which reflects the financial audit inform and finding of internal control, so management department will find a synthesis of them inside Inti Sisa foundation, so this will contribute to make decisions appropriately and in the future.