Auditoría Integral a la Empresa Exportadora NATECUA S.A. del cantón General Antonio Elizalde, provincia del Guayas, período 2014

Abstract

This research aims to carry out a comprehensive audit at Natecua Exporting Company, S.A of General Antonio Elizalde Canton, Guayas Province during 2014, same as allows evaluating the levels of efficiency, efficacy and effectiveness of processes determining the reasonableness of the financial statements, assessing the internal control system and verifying the compliance of legal regulations in order to improve performance in production, sales, exports, financial and administrative activities developing the evaluation of internal control with questionnaires based on COSO II, and also the examination of balanced-sheet accounts developed with each one of their detailed and analytical bonds, fact and findings sheets. The application of questionnaires and indicators of management measured the management of the company which determined the levels of efficiency, effectiveness and efficacy of the activities, laws and regulations reviewed applying a matrix for assessing compliance. The detailed procedure above, determined the deficiencies and irregularities. That is why, it is recommended to establish an adequate system of internal control, implement policies, regulations based on accounting principles to ensure the reliability of financial information and apply a manual of procedures and functions to coordinate effectively the Human Resource department which were issued in a final audit report addressed to the manager of Natecua Exporting Company S.A.