Auditoría financiera a la Empresa de Servicios SERVITAO Cía. Ltda. ubicada en el cantón Francisco de Orellana, de la provincia de Orellana, correspondiente al período 2014

Abstract

The degree work aims to carry out a financial audit to the Servitao Services Co. Ltd., located in the Francisco de Orellana canton, Orellana province, for the period 2014, to determine the reasonableness of the financial statements. Using the COSO I method were evaluated the internal control, paperwork of main accounts that make up of the financial statements, financial analysis, interviews, documentation verification, to find errors and irregularities in the performance and development of the operative activities of the entity. The results were: Lack of a training plan for employees in areas of their competence and knowledge of the company. It does not make a performance evaluation and monitoring of procedures through financial indicators. The company does not manage an adequate security system and computer update. It can be recommended: To develop a plan of training and motivation to employees to improve the present operations and help to workforce is organized continually. To establish management indicators to evaluate the overall performance of the employees in the development of their work in each of the departments. To ask management to acquire or update the accounting system that adapts to the requirements of the company to optimize resources and have timely information for decision making.