Auditoría integral a la Operadora de Turismo Comunitario “Puruha Razurku” Cía. Ltda de la ciudad de Riobamba, provincia de Chimborazo, período 2013

Abstract

This Integral Audit was conducted to Attendant Community Tourism “PURUHA RAZURKU” CIA. LTDA., city of Riobamba, Chimborazo Province, period 2013 to evaluate existing processes and resources. For its execution, the different audit phases were considered, among them: Phase I, Planning Audit was developed; Phase II, Audit execution; Phase III, Communication of results. Through a Financial Audit, a financial diagnosis of the most relevant accounts was made; Audit on Management used Internal Control Questionnaires and indicators applied to measure the efficiency and effectiveness of operations; finally, with regard to Compliance Audit, a tax analysis of supporting documents was made based on the Ley de Régimen Tributario and the Superintendencia de Compañias. It is suggested to adopt a more rigid internal control system in order to maintain proper control of each of the areas; planning strategically to serve as a tool for compliance; desing and implement performance indicators in different areas of the operator, in order to measure in objective terms the achievement of goals; assess the solvency, liquidity, profitability and ability to generate resources in the short, medium and long term; fulfill the obligations of the Superintendencia de Compañias.