Auditoría financiera al Almacén “La Ganga” RCA. S.A. sucursal nº14 en el cantón Ventanas, provincia de Los Ríos, período 2014

Abstract

The present work is a Financial Audit to LA GANGA STORE RCA. Ltda. Company, in Ventanas Canton, Los Ríos Province, 2014 period; in order to improve financial procedures, optimize its financial resources and take appropriate decisions; by applying techniques, testing and operations processes, records and supporting documentation that sustenance the economic operations of audited fiscal year. The audit was conducted in three phases: preliminary study, planning and execution. Preliminary study, a previous visit to know the store facilities was realized, in planning audit, programs detailing each procedure to evaluate internal control were prepared, in the audit execution, the store accounts to find weaknesses were examined. At the end of the investigation, the reasonably certain that the transactions were carried out day by day, the compliance legal level, accounting and administrative provisions were verified, so presenting the reasonableness of the accounts that make up the Financial Statements and provide real and reliable financial information, based on the Principles and Generally Accepted Accounting Standards. Finally, the conclusions were; the store does not have an adequate internal control to perform the proper functioning of the financial area. The implementation of an adequate internal control system allowing develop strengths, reduce threats and increase opportunities is recommended.