Auditoría integral a la Compañía de Transporte JESTRANSCAR S.A., del cantón El Guabo, provincia de El Oro, período 2017

Abstract

The following investigation's objective is to carry out a comprehensive audit of the transport company JESTRANSCAR S.A., of the Guabo canton, The Oro province, period 2017, for the improvement of the administrative, financial management and compliance with the regulations in the management of the resources of the entity. The execution of the integral examination consisted of three phases of audit: planning, execution, and report of results. The Internal Control Evaluation started from the compilation of the general information for the evaluation of the Internal Control processes through the COSO III method. The execution of the Financial Audit detected that the sequence of checks is not controlled, 1%, it is not provisioned for uncollectible accounts, and the utility for the performance of assets is low and does not have the availability of sufficient money to meet its obligations. The Management Audit detected a high rate of demonstration and lack of commitment, low level of importance to the needs of customers and the lack of strategic planning. With respect to Compliance with the Legal Regulations has been determined that the entity has several calls for attention regarding the failure to comply with the control agencies, mostly for non-compliance with the regulations issued by the different control bodies within the Institute of Social Security. It was concluded that the financial statements for the economic period from January 1 to December 31, 2007, it has been presented reasonably in all significant aspects in accordance with Ecuadorian professional standards. It was suggested to comply with the recommendations raised in the final report with the aim of reducing shortcomings to improve the company's processes.