Auditoría integral a la Empresa Lácteos Santillán, en la parroquia San Luis, cantón Riobamba, provincia de Chimborazo, período 2012

Abstract

This comprehensive audit was carried out at the Dairy Company Santillán, located in San Luis parish, Riobamba canton, Chimborazo province, during 2012. It could be observed the different phases of the audit such as: preliminary visit, planning, implementation and audit report writing. Among the deficiencies, it can be included: lack of a strategic planning to meet the assumptions of mission and vision and goals, lack of policy manuals and procedures to guide the development of staff activities and, lack of indicators and therefore lack of financial analysis to measure the performance of business activities. These deficiencies were detailed in the findings and promptly reported to the Company. With respect to the financial audit, a financial diagnosis of the most important accounts of the monetary statements was conducted simultaneously and analytical schedules were developed for the calculation of depreciation of fixed assets, for its part, in relation to the audit of management internal control questionnaires and indicators to measure the efficiency and effectiveness of operations were applied, and finally, in terms of a tax compliance audit analysis supporting documents was made based on the internal Tax Regime Law and social security. The research accomplishes with the presentation of conclusions and recommendations to implement corrective actions as may be necessary for the progress and development of the Dairy Company Santillán. It should be noted that the present investigation is the nonbinding character, being at the discretion of the directors of the company to accept or not accept the conclusions and recommendations presented.