Auditoría integral a la Corporación Regional Económica Empresarial Riobamba “Crecer”, al período 2012

Abstract

The current research work is a Comprehensive audit performed on Riobamba Entrepreneur Economical Regional Corporation “CRECER” at 2012 period aimed to verify the level of reliability of Internal Control Systems stated by the Management staff; to determine the reasonability of Financial Balance shown up to December 31, 2012; to rate the efficacy, efficiency and economy in the achievement of goals; and to every the fulfillment of legal, regulated an statutory provisions which rule the activities of “CRECER”. The assessment was performed based on the information provided by the personnel, which is qualitatively and quantitatively focused, for the evaluation of internal Control the COSO II method was used. All stages of Audit were applied which allowed to get enough and competent evidence. By means of the Comprehensive Audit, it was possible to evaluate the operations performed by CRECER and to submit an Audit report where there are the weaknesses found in detail with their corresponding recommendations about the economic, administrative operations and the fulfillment of the current legal provisions; such information is important for the personnel of the company since it will allow to know is transparency and to verify the process of work execution as well as to establish parameters for decision making.