Auditoría integral a la Clínica Médicos y Asociados CLINCIMBORAZO Cía. Ltda., del cantón Riobamba, provincia de Chimborazo, período 2014

Abstract

This research presents the implementation of a comprehensive audit work applied to CLINICHIMBORAZO INC. Medical Clinic and Associated for 2014 period, in order to improve the administrative, financial and compliance management legislation. Its development was based on the use of methods that allowed obtaining information through fieldwork and application of techniques of observation, verbal, written, documentary and physical. With regard to the assessment of internal control system of measuring the efficiency, effectiveness and economy through performance indicators. Vertical analysis of the balance sheet and income statement, also the operations which correspond have been executed in accordance with pertinent laws. Following, the analysis and synthesis of the given information on the findings, which are supported by working, papers where sufficient competent evidence to support the final report proceeded concrete. For this purpose the proper recommendations were issued: having an efficient and effective tool, design a Contingency plan, restructuring the Working Rules Manual.