Auditoría integral a la Empresa Inmobiliaria Vilema & Colcha Cía. Ltda., en la ciudad de Riobamba, provincia de Chimborazo para el período 2014

Abstract

The objective of the present research woks is an integral audit to the real estate Company Vilema & Colcha Ltda. In Riobamba city, Chimborazo Province, to assess the degree of efficiency and effectiveness in the utilization of financial resources, administrative and legal compliance accountants in force. The comprehensive audit was devolped based on the use of narrative, descriptive cards, summary cards, analytical cards, flowcharts and annexes. The structure used in the order is: internal control, financial audit, audit managrment, audit compliance. The same one that allows to present the final report in the following findings. Organizational structure, code of ethics, authorizations and approvals to the staff, evaluate the skills of human talent, mechanisms to mitigate risks, budget for tax obligations, performance evaluation of staff, coding of inventory, depreciation, accounting, indicators to detect weaknesses, evaluation of management and internal control, control records, control checks. To create an organizational structure; perform a plan of mitigation of risks: layout of controls for the compliance of legal provisions: issue, disseminate, policies and procedures for the assessment of staff performanse encode and perform inventories to property, register operations, indicators that assess existing weaknesses, promote a periodic self – evaluation of internal management and control, flashover of box surprinse, adequate control of checks; calculation of depreciation.