Auditoría integral a la Editorial Pedagógica del Centro EDIPCENTRO Cía. Ltda., de la ciudad de Riobamba, provincia de Chimborazo, período 2014

Abstract

The present investigation aims to develop an integral audit in order to evaluate the administrative-financial management and compliance to improve making decisions at Editorial Pedagógica Centro EDIPCENTRO Cia. Ltda by using the current methodology to have evidence and emit the final audit report. Recommendations about prior audits were observed. Internal and external aspects were determined by means of situational analysis which this editorial must consolidate. The resources to be evaluated and the procedures to be carried out were detailed by preliminary and specific planning. The internal control applicable to this editorial was evaluated. Financial audit examining the financial statements; Management audit evaluating the decisions of the Enterprise and compliance of audit abserving the compliance of the laws and accounting regulations were carried aut. Problems about the Editorial were found and the current situation was analyzed An integral audit report detailing the new recommendations for the Editorial was made as a result of the investigation process