Auditoría integral a Telcomexpert Expertos en Telecomunicaciones S.A., de la ciudad de Riobamba, provincia de Chimborazo, período 2019

Abstract

This research was developed in order to carry out a comprehensive audit to TELCOMEXPERT Expertos en Telecomunicaciones SA, located in Riobamba city, province of Chimborazo, period 2019 in order to evaluate the levels of trust and risks in the company, determine the degree of efficiency, effectiveness and operational quality of the processes developed, analyze the reasonableness of balances in the financial statements presented and verify the degree of compliance with the regulations that govern the company. To do this, different procedures were applied and used various audit tools such as COSO I, management indicators, process flow charts, procedure sheets, account analysis, financial indicators, confirmation of balances, among others. At the end of the evaluation, the efficient management of the administrative, financial and commercial processes was evidenced, however, significant results were mentioned in the final audit report such as: the absence of a manual of functions, procedures manual, there is no application of indicators in the performance evaluation, a lack of social capital investment destined for investment, lack of credit and collection policies which were established in a document. Therefore, it was recommended to establish a manual of functions and company procedures, manage the increase in social capital and implement the necessary policies such as credit and collections regulations in order to support each activity.