Auditoría integral a la empresa Servicio Integrado de Radiología Diagnostica S.A. (SIRDSA) de la ciudad de Santo Domingo de los colorados, provincia de Santo Domingo de los Tsáchilas, período 2019

Abstract

This research work is aimed at carrying out a comprehensive audit of the company "Servicio Integrado de Radiología Diagnóstica S.A." in Santo Domingo de los Colorados city, province of Santo Domingo de los Tsáchilas, with the general objective of determining the integrity of the financial statements, the assessment of institutional management and compliance with current rules and regulations. Various research methods, techniques, and tools were used to carry out the audit. The execution of the audit in each of its phases was based on Generally Accepted Auditing Standards, while COSO II was applied for the analysis of internal control. Before the conclusion, the findings are presented through the application of the internal control points table, in which each of the problems detected in each of its phases was analyzed in depth, where all the figures of the financial statements are reasonably determined, which does not exempt the severe liquidity problems that the entity maintains. Regarding the management audit, the indicators applied show severe deficits at the time of payment of immediate obligations and collection, especially with related parties, and a programmed efficiency with a medium level of risk; this leads to recommendations focused on improving the operation of the entity and thus achieve the welfare of the organization to maintain its status as a leader in the provision of services in Santo Domingo de los Colorados city