Auditoría integral a la Empresa “Industrial Cuerdas Andinas Inducuerdas” Cía. Ltda., de la ciudad de Riobamba, provincia de Chimborazo, período enero – diciembre 2012

Abstract

The current research has as reference the realization of a Comprehensive Audit of the Strings Andean Industrial Company INDUCUERDAS CIA LTDA., in Riobamba City, Province of Chimborazo, during the period January– December 2012; the same have allowed to asses comprehensively the internal control system by applying own research methodology and comprehensive audit, through internal control questionnaires, interviews, reasonableness of presented balances in the financial statements based on standards and principles of auditing and accounting generally accepted, level of compliance of the activities planned by the directors of the company with management indicators that helped determine the efficiency, effectiveness, economy, ethics and ecology. Company based on this background has a technical tool and validates that allow taking the respective decisions regarding the administrative management, financial and production and implement corrective measures in order to safeguard company resources.