Auditoría integral a la empresa pública CONDUESPOCH, de la ciudad de Riobamba, provincia de Chimborazo, periodo 2022

Abstract

CONDUESPOCH does not have policies and procedures for the management of accounts receivable; it does not have a computer system that guarantees the control and depreciation process of assets; long-lived assets are not insured, which generates financial problems and the accumulation of outstanding debts, thus affecting the company's liquidity. For this reason, the objective of the research work was to conduct a comprehensive audit of the public company CONDUESPOCH of Riobamba city in Chimborazo province, period 2022. The methodology implemented was an integral methodological framework, based on a non-experimental research design. Also, different research techniques and instruments were used, including the selection of the study population, furthermore an internal control evaluation based on COSO III and pre-established indexes were applied. This methodology resulted in a high level of confidence and a low level of risk. The financial audit identified non-compliance with standards and policies, erroneous calculation processes in depreciation, dual function in the accounting area and lack of internal regulations. In the management audit it was identified that the entity has not updated the process manual since 2013, the lack of a manual of functions and positions, which has generated problems in the functional structure of the company. It is concluded that the company does not have adequate records, which affects the reasonableness of the financial statements, there are deficiencies in the functional structure of the company, making it difficult to adapt to the reality of CONDUESPOCH. It is recommended that audits be carried out to identify errors and omissions, and that efficient internal control be applied to assist in administrative, financial, and operational management