Auditoría integral a la Empresa INDUGRAF de la ciudad de Riobamba, del período 2012

Abstract

This research work discusses the Integral Audit of the Company Indugraf in the City of Riobamba for the period 2012: it was conducted to evaluate the efficiency and effectiveness of internal control system: review the reasonableness of the financial statements presented. As well as measuring the effectiveness efficiency and economy in the activities of the entity and verify compliance whit the legal dispositions that regulates the activities of the company. This Integral Audit, began whit the diagnosis situational using SWOT analysis. The evaluation of the system of internal controls was undertaken using the COSO I method through the application of questionnaires critical areas were determined, estimating the risk an confidence level of internal controls, to gather sufficient evidence to sustain or opinion on the reasonableness of the financial statements. Some corresponding audit procedures were applied. Later in the Audit management it was developed and applied some indicators to assess the use of resources and achievement of objectives. Finally the degree of compliance of the actual legal dispositions which this entity is subject to was reviewed. By doing this audit it was determined that it hasn´t been defined a adequate structure for the internal control this is in respect to the activities that tends to minimize ricks that the company is exposed; consequently in the examination to major accounts that are part of the Financial Statements flaws were detected in the record of transactions in receivable, inventory and payable accounts. By applying the indicators was evidenced that the level of quality in the manufacture of products must be improve and that the training staff process should be more efficient. Regarding compliance of the laws, and the normative of general nature they are being applied correctly. Based on the findings some recommendations have been issued, that should be considered for the purpose of implementing corrective action to mitigate risks and reduce the weaknesses found and exposed timely.