Auditoría financiera a la empresa pública de la Escuela Superior Politécnica de Chimborazo "EP-ESPOCH", periodo comprendido del 01 de enero al 31 de diciembre 2021

Abstract

The purpose of this research work is to prepare a financial audit of the Public Company of the Polytechnic School of Chimborazo "EP-ESPOCH" through an evaluation of the financial statements for the period from January 1 to December 31, 2021, determining the reasonableness of the financial statements, starting with the problem statement, formulation of the problem, justification, and objectives where the purpose of the study is explained. Next, we outlined the theoretical framework, where we established the research background, the theoretical and conceptual bases, and the idea to be defended. Subsequently, the methodological framework was established, specifying the techniques and methods used for data collection and processing, the population and sample under study were also defined, followed by the framework for the analysis and interpretation of results. Finally, the framework proposal was presented, where the three phases of the audit were structured: the first phase included planning, which allowed the collection of general and updated legal information on the activities carried out by the institution, in addition to the evaluation of internal control through the COSO III methodology; phase two included the execution of the audit, where the company's documentation was evaluated to obtain evidence, then the evaluation of internal control was performed on the main accounts of the financial statements and proceeded to determine the audit findings that allow the entity to make better decisions. It is recommended that the institution implement a code of ethics to generate an organizational culture and encourage employees to behave responsibly in each designated activity.