Auditoría integral a la Empresa Andelas Cía. Ltda, de la ciudad de Ambato, provincia de Tungurahua, período 2012

Abstract

The following document is based on the accomplishment of the Comprehensive Auditing applied to ANDELAS ltd, located in the city of Ambato-Tungurahua province in the year 2012, which will contribute to the improvement of administrative and financial processes. The audit work was performed on four stages: exploration, planning, execution and reporting, in which interviews, questionnaires, surveys and observations were applied to the entire organization by using material resources such as laptop and working papers. For the evaluation of the internal control system and institutional performance, the company has a level of trust risk considering as moderate control. According to the financial situation it fairly presents the financial performance and results of its operations that are in concordance to IFRS, with exceptions for the effects of qualifications and also the regulations applicable to the company determining that it accomplish with sixty three percent. It should apply control procedures for both administrative and financial areas, which allow assessing the efficiency, effectiveness and economy about management of the company, in order to improve and strengthen the administrative processes and obtain reliable, timely and accurate information to help to decision making for the institutional growth.