Auditoría integral a la Empresa BAJAVEAD Cía. Ltda., del cantón Ambato, provincia de Tungurahua, período 2015

Abstract

The current project of investigation of an Integral Audit to the Company BAJAVEAD Cía. Ltda., Cantón Ambato, period 2015, in order to evaluate, through internal control, the administrative, economicand financial management and determine compliance with current regulations. For the development,internal control questionnaires were used, applying the COSO II methodof audit management, financial and compliance Auditing. After the eveluation, the following findings were identified: deficiencies in the recruitment ,process, training and control of personnel which have not been evaluated and are not aware of both internal and external regulations, the accounts department doesnot prepare monthly financial statements as verification of inventories, provision for uncollectible accounts, depreciation of assets, and there are no customer and supplier cuts to know the period of the balances. It is recommended the socialization of internal and external regulations,adequate selection, training and evaluation to the staff to improve the service, as well as to provide financial information on a regular basis that allows decisions to be made that benefit clients, students,teachers And the same company.