Auditoría integral a la Empresa Haro Madera, de la parroquia de Calpi, ciudad de Riobamba, provincia de Chimborazo período 2014

Abstract

This research entitled Comprehensive audit at the Haro Madera Factory in the parish of Calpi, City of Riobamba, Chimborazo Province, 2014, it allowed to identify weknesses in the company. The methodology used is based on internal control standard s that are detailed in the COSO III method, international financial reporting standards and different laws and regulations in the country so that they can identify important aspects of the implementation of activities in the company. The application of different methods and techniques of auditing. This study has four chapters; the first one is the identification of the problem, the second one is about theoretical support related to financial auditing, management and compliance, as well as, the respective analysis of the company and its environment to have a comprehensive approach to it, the third one is about the methodology to carry on and the last chapter corresponds to the development of the proposed audit which is delivered to the company management, the final audit report to know its real situation and make decisions based on the recommendations. Finally, it is recommended to the manager of the Haro Madera Company to apply the recommendations issued in both administrative and operational level which will improve the development of the activities of each one of the employees and to encourage business growth.