Auditoría operacional a la Compañía Batallas Financial Consulting Cía. Ltda., de la ciudad de Quito, provincia de Pichincha, período 2013

Abstract

This Operational Audit in Batallas Financial Consulting Co. Ltda., in Quito, Pichincha Province, period 2013, in order to improve their processes and optimize their resources. The Committee of Sponsoring Organizations (COSO) III Report has enabled to carry out programs, questionnaires and different working papers which had facilitated the implementation of the Operational Audit, being easily adaptable to the whole Company, and it has been designed to provide reasonable assurance regarding to the achievement of objectives in three categories including: operational efficiency and effectiveness, reliability of information, and compliance with applicable legislation; the corporation has reflected the absence of several necessary documents for its proper development generating confusion, thus, preventing their advance on a large scale as the planned and therefore the achievement of objectives. It is suggested to Batallas Financial Consulting Co. Ltda., consider the conclusions and recommendations presented in the final audit report, in order to take corrective actions to improve certain criticisms areas and contribute to fulfill institutional goals and objectives.