Auditoría integral a la Compañía de Transporte Pesado Interprovincial Jaime Roldós Aguilera S.A. de la ciudad de Riobamba, provincia de Chimborazo, período 2014

Abstract

The following protect develops a comprehensive audit of the Interprovincial Company of Heavy Transport Jaime Roldós Aguilera S.A. 2014. The international Auditing Standards are the basis of this audit with the purpose of evaluating the internal control, financial statements, management and compliance en terms of efficiency, effectiveness, economy, ethics and ecology with approaches of Internal Audit, financial control, Compliance and Management and after that report issues with the following findings: There are no defined objetives in each área simply the people conduct their activities by inertia, the Companyhas not developed management indicators, it causes that the impossibility to quantitatively measure the degree of compliance with the objetives, goal, misión and visión. The data storage is not guaranteed to be safeguarded, so in case of an accident, problem, or electrical fault or any type of problem, the imformation stored in the Company would be lost. The accounting system does no guarantee that the information is reliable, usually the bookkeping must be done manually and it causes unrealiable or no trustable information. Finally a report was issued to record the breachor infractions of the obligations of the entity with laws and internal and external regulations.