Auditoría financiera a la Empresa Inmobiliaria Vilema Padilla, de la ciudad de Riobamba, provincia de Chimborazo, período 2015

Abstract

The Financial Audit of the Real Estate Company Vilema Padilla, of Riobamba city, period 2015, has been developed with the objective of knowing the reasonableness and reliability of the information presented in the financial statements. For its development, questionnaires based on the COSO III method were used, which served as an instrument in the internal control evaluation of the company. In the second phase of implementation, the application of Generally Accepted Auditing Standards supported the identification of materiality in each of the evaluated areas and how they influenced the reasonableness of the analyzed accounts, from which the lack of income control was determined so their integrity is not guaranteed, not enough control of expenses which causes an imbalance in the provisions, finally errors in the internal records were detected, caused by the ignorance of the staff area. These facts allowed to reach the conclusion that the company needs to adopt corrective measures focused on improving the financial-accounting procedures, so that information maintains within acceptable levels of reliability and to endorse the adequate use of resources, so it is recommended to consider what is stated in the opinion presented, which has been issued under a personal and independent criteria of the audit team, in order to improve controls for proper decision making.