Auditoría financiera al Hospital Andino Alternativo de Chimborazo, cantón Riobamba, provincia de Chimborazo, período 2012

Abstract

This research work to obtain our professional graduate degree is a Financial Audit on the Andean Alternative Hospital of Chimborazo, in order to prove that is an instrument of accounting and financial control for managers of the hospital. And that contributes to institutional improvement and decision making. The Financial Audit is one of the most important tools to evaluate the fulfillment of institutional goals and objectives, since this evaluates the credibility of the financial information presented in the financial statements, then Hence the importance that it is done at least once a year a financial audit. That is why the implementation will will help reform certain shortcomings and establish control processes that enhance the development of operations. In chapter one we detail, the problem statement, rationale and objective found in AAHCH, in chapter two we have the theoretical framework related to the Financial Audit, Internal Control, Audit Techniques and Financial Analysis, bases in which we argue about, to develop our audit work. In chapter three is developed three is developed the methodological framework, in which there are types of research, population and sample, methods, techniques, instruments, results. In chapter four we have the purpose, content, and verification and the respective conclusions and recommendations of the work performed. Also included; the bibliography used for the use of research, and Annexes to perform the working papers.