Auditoría financiera a la Compañía de Transporte Intraprovincial Rio Tigre RITIGRE Cía., Ltda., de la ciudad de Puyo cantón y provincia de Pastaza periodo enero – diciembre 2017

Abstract

This degree work has the objective of carrying out a Financial Audit to the Intra-provincial Transport Company Rìo Tigre RitigreCìa. Ltda, from the city of Puyo, Municipality and Province of Pastaza, Period January - December 2017, with the purpose of evaluating the economic resources and thus obtain the real result of the of the Company`s Financial Statements. The research techniques used were direct observation for the visual verification of the different activities of the institution and to identify errors in the administrative and financial processes, interview guide that was applied to the directors and staff members of the company, in addition to surveys made to the Company`s partner and executive officers to obtain information on the progress of the institution. The findings were: lack of follow-up of the legal provisions regarding the labor code tax regulations, erroneous development of the procedures related to the authorization of financial and accounting records transactions, a custody record and inventory management of long and short duration goods. For this reason, the Financial Audit wasmade through Internal Control questionnaires that allowed comprehensive information on the internal processes and main activities of the company, whose results are reflected in the final report. It is recommended to implement an efficient internal control system in all the areas, especially in the financial area in order to monitor and control the activities and operations carried out in the company.