Auditoría integral a la empresa Lareshe, del cantón Rumiñahui, provincia de Pichincha, período 2019

Abstract

The present degree work consisted of conducting a Comprehensive Audit to the company LARESHE, of the Canton Rumiñahui, Province of Pichincha, period 2019, through the development of the audit process, to establish the degree of application of the principles of internal control, the reasonableness of the financial statements, the efficiency and effectiveness of administrative management and compliance with current legal regulations. For the execution of the research, the COSO I model, internal control questionnaires and some techniques such as observation, interview and personnel surveys were applied, which allowed the respective evaluation of the different administrative, management and financial information processes, for later issue the final audit report with the following findings: it was evidenced the lack of a manual of functions, a code of ethics and an adequate methodology for risk mitigation, in terms of management it was shown that it does not have a strategic planning and management indicators, on the other hand, in the financial audit it was highlighted that the company does not have sufficient liquidity to face short-term obligations, and finally there were deficiencies in the regulations, due to not having an internal regulation that governs the processes , and the lack of exhibition of Iess forms, so that they promote the adequate development of actions in the processes s that help improve decision-making in administrative and financial management.