Auditoría financiera a la Fábrica de muebles de cocina Modulart, ubicada en la ciudad de Ambato provincia de Tungurahua, desde el 01 de enero del 2011 al 31 de diciembre del 2012

Abstract

The objective of the present paper was to carry out a Financial Auditing to the Modulart kitchen furniture factory in Ambato city province of Tungurahua, January 1, 2011 – December 31, 2012. For the Auditing development was used the non-experimental research design, with a non-probabilistic sample, the tools used were interviews, questionnaires, documentary analysis of accounting documents. The results of the Auditing once were completed the review establishes that the planned objectives have been achieved. Further, it is established that: The factory does not have an accounting manual and internal control. The financial indices establish it is determined that the factory is generating a low gain relatively. Do not present reliable information neither back up of physical documents, nor magnetic information for data loss. The factory does not present the Cash Flow statement. There are differences between the values presented by the contributor and the registered ones in the accounting system. It is recommended: To implement an accounting manual and internal a control, matrix implementation suggested establishing the production costs and price-fixing to improve the gain. To carry out magnetic information backups in different places outside from the factory and save the physical documents. It is recommended the submission of the Cash Flow statement suggested.