Auditoría integral a la Empresa Frigo Riobamba de la ciudad de Riobamba, provincia de Chimborazo, periodo 2015

Abstract

The Integral Audit for Frigo Riobamba company, in Riobamba city, Chimborazo province, during 2015, was developed through qualitative approach being a documentary, observational, descriptive and field research, using inductive, deductive and analytical-synthetic methods to identify the real situation of the company, in addition to, techniques such as interviewing, surveys, observation were applied, and the own integral audit methodology. Based on this background, it was established that the company does not perform adequate controls on the accounting information, lack of control over the sales efficiency and the company’s operating, the present internal regulation has not been checked. All those aspects allowed achieve the results showed in the final audit report where the reasonableness of the financial statements, the efficiency, economy, effectiveness of the management and compliance with the present internal regulations applicable to the company, the conclusions and recommendations were in the highest authority's consideration to take right decisions, as well as the possible corrective actions that help to achieve the business objectives.