Auditoría integral a “METRISA Metropolitana Riobamba (Clínica de Servicios Médicos Especializados) S.A.”, en la ciudad de Riobamba, provincia de Chimborazo, del período 2014

Abstract

The aim of research is focused on the development of “A Comprehensive Audit to Metrisa Metropolitana Riobamba (Specialized Medical Services Clinic) S.A.”, in Riobamba, Chimborazo Province, having a vision as general purpose on administrative, financial and legal aspects. Different methods, techniques and instruments were applied for their development like the indirect method as Auditing Standards Generally Accepted. The audit was performed based on the Comprehensive Audit Phases, Internal Control through the use of Coso I. Findings are mentioned in the conclusion. Regarding to the internal control the clinic has a high level of confidence which guarantees the achievement of goals and objectives outlined. In the financial aspect is mentioned that the financial statements reasonably have the values and the management audit provided information about the correct manner that the clinic is managed, their financial resources and finally it was found that the clinic fulfilled all legal and statutory provisions which is governed. Through the performed report is recommended to improve clinic processes and whit this; achieve the well- being of the organization in order to continue being efficient in the services provision.