Auditoría integral al Centro Agrícola del cantón Riobamba, período 2011

Abstract

The integral audit of the Agricultural Center of the canton Riobamba allowed analyzing and evaluating the management of the entity, from the administrative-financial and operational areas, starting from the structure of its internal control, the financial information and the processes that are developed within its Normal activity. The thesis is presented in four chapters; The first focuses on the generalities of the Agricultural Center of the Riobamba canton and on the theoretical framework of the Integral Audit as a preamble of the topics to be developed within the research itself. The second chapter presents the Integral Audit to the Agricultural Center of the canton Riobamba, developing each one of its stages and being framed in the internal control, the procedures and the financial information. The third chapter includes the proposal for improvement of the administrative-financial and operational processes. Finally, the conclusions and recommendations that have been reached at the end of the research work are presented.