Auditoría financiera a Yuturi Tur Compañía Limitada, del Distrito Metropolitano de Quito, provincia Pichincha del periodo 2015

Abstract

This research work is a financial Audit to YUTURI TUR LIMITED COMPANY, Orellana province, with the aim of verifying the transparent handling, and the reasonableness of its financial statements. Internal control questionnaires, COSO I and financial statements were used for the development of financial audit. The main findings found are: lack of manual of functions, weak internal control system, transparency and timeliness in the generation of information that can validate the decision-making, late delivery of financial reports. It is recommended to maintain an adequate structure of control in order to mitigate future risks within the organization, strengthen the internal control system where the operations that the company performs are registered in a timely manner so that the financial statements are free of important wrong events, thus demonstrating a reasonable certainty for the correct decision making by the manager of the company.