Auditoría financiera a la compañía de transportes intracantonal de pasajeros Trans-Cutucu S.A. de la provincia de Morona Santiago período 2019

Abstract

The present study was aimed to carry out a financial audit to the Trans-Cutucu S.A. Intracantonal Passenger Transport Company located in the province of Morona Santiago, period 2019, in order to establish the reasonableness of the financial statements. The research techniques used were the direct observation to obtain information on critical points and define processes within the organization, surveys applied to company employees and interviews with the company's legal representative. For this reason, a financial audit was carried out where the internal control system was evaluated through the use of the COSO III system, to determine the levels of trust and risk, the accounts determined by their importance in the execution phase were also expressly evaluated, the necessary procedures or tests were applied to collect information, it was possible to stabilize the internal processes and the application of management indicators, giving a confidence level of 65% and a risk level of 25%, with deficiencies in risk assessment and control activities. ; and an audit report. The findings found were: there is no table of depreciation of fixed assets, an adequate administration of long-term assets is not carried out, they do not have an orderly file of the accounting documents that generate an accounting record, absence of evaluations to the accounting process and to the personnel that works in the company. It is recommended to periodically present reports on the contributions made by the partners so that it is the sustenance of this activity that becomes the income that sustains the entity, maintain the policy that it charges that has been adequate since it does not have a negative balance recover regarding the management of expenses.