Auditoría financiera aplicada a la Empresa SYSPARKS Ecuador, del cantón Francisco de Orellana, provincia de Orellana, período 2016

Abstract

The current research was focused on the development of a Financial Audit for Sysparks Ecuador Company, located in Francisco de Orellana County, Orellana Province, during 2016, in order to check the reasonability of financial states and the correct management of resources in the organization. Different methods, techniques and research instruments for the implementation of the financial audit were determined through the use of COSO III method; in this way, it was possible to obtain the risk and confidence level by components. In addition, some summary and analytical states were carried out through the verification of main accounts by means of the analysis and evaluation of the financial states and the further application of indicators, the ones that allowed having a broader view of the institutional objectives accomplishment. The results of the audit implementation is evidenced in the audit report issuing that presents a dictum with a clean opinion, since it has been evidenced that the balances are presented reasonably. However, it is recommended that the company reinforces the internal control processes trough the implementation of processes and functions manuals because it has a sustainable development, therefore it is inevitable to identify the activities and responsibilities that must be accomplished by each one of the members that are part of the entity.