Auditoría integral al almacén El Pernito del cantón Esmeraldas, provincia de Esmeraldas, periodo 2019

Abstract

The integral audit process carried out on the sole proprietorship Almacén El Pernito, was aimed at optimizing the management, financial and compliance processes. To achieve the stated objective, the internal control system was initially analyzed through the COSO II Method, also known as Risk Management, questionnaires related to its 8 components were used, which determined 32 deficiencies; a vertical analysis of the Financial Situation Statement and the Income Statement was carried out, supported by financial indices; the degree of reliability and risk was determined through a check list on the structuring of the mission and vision of the company, in addition this information was contrasted with management, efficiency, effectiveness and economy indicators. Finally, the sales, contracting and operating process was analyzed according to the number of workers, applying summary certificates and informative matrices that helped us determine the level of compliance with legal regulations. As a result of the execution of the financial audit, management audit and compliance audit, resulted that in the financial area, an inconsistency was found in the balance of the cash account, in the management area, the existence of a poor formulation, socialization and updating of the vision and mission, an inadequate hiring process, recruitment, selection of new collaborators. In addition, it was determined that both internal and external regulations are being breached. In conclusion, there are shortcomings among the different areas analyzed that need to be corrected. Finally, various recommendations were made to the directors of the company so that they use a good process of recruitment and selection of personnel, design an internal regulation plan, among other corrective measures that will help mitigate the risk caused by the deficiencies encountered.