Auditoría de cumplimiento a la compañía Alcides Mosquera e hijos Almogas Cía. Ltda. de la ciudad de Ambato, provincia de Tungurahua, periodo 2021

Abstract

The compliance audit to the company Alcides Mosquera e Hijos Almogas Cía. Ltda. of the city of Ambato, province of Tungurahua, period 2021. It was developed with the objective of establishing the administrative and financial operations in compliance with the norms, laws and business regulations. The research used a quantitative and qualitative methodology, instruments such as surveys were applied to employees, and a diagnosis of the current situation was made through the SWOT matrix, where it was determined that the company does not comply with the procedures of operating certificates in a timely manner generating the payment of fines as a result, There is a lack of training and socialization of the manual of functions and procedures because the company does not have adequate personnel to prepare the contracting process and the relevant documents for subsequent filing, the manuals and plans are outdated and have not been verified if they are in accordance with current regulations, there is no internal control system to regulate the activities. In order to solve these problems, administrative and financial control tools were proposed to take advantage of its strong points and mitigate its deficiencies, demonstrating reliable, trustworthy and timely characteristics for the execution of the Compliance Audit, will be developed with the generally accepted auditing standards and based on other current regulations to verify compliance with both external and internal legal regulations in order to make a diagnosis of irregularities that may present the company raising strategies and recommendations in the audit report which allows the correction of shortcomings in order to achieve optimal business performance by making timely decisions.