Auditoría financiera al Comercial “Don Nico” franquiciado DISENSA ubicado en el cantón Cumandá, provincia de Chimborazo – período 2011.

Abstract

In the current investigation was conducted a Financial audit to Commercial “Don Nico” Franchisee Disensa in Cumandá Canton, period 2011, with the objective to assess financial statements and establish the current situation thereof. The Financial Audit was developed based on the Stages of hiring, Planning, work execution and issuance of the Final Report. We also carried out the assessment of internal control and verification of compliance of laws like the Organic Law of Internal Taxation and Social Security Law. Conducting the financial audit finding were identified, which are: Commercial “Don Nico” partially fulfills its functions, as their accounting software allows Safdi not know the real situation of the company. Based on the Financial Indicators application to Commercial “Don Nico” has emerged that it doesn´t have liquidity to meet its obligations and to continue operating in the market. Commercial “Don Nico” does not count with sufficient supporting documents of accounts, Cash, Banks, payable accounts and payable taxes, to verify the balances presented in the balance sheet. The recommendations and conclusions were issued to the management in order to take appropriate corrective actions for its suitable performance of commercial operations “Don Nico”.