Auditoría integral a la Empresa A.C.T Consultores, cantón Ambato, provincia Tungurahua, período 2015

Abstract

The objective of this research is to carry out an Integral Audit of ACT CONSULTORES Company, Ambato canton, Tungurahua province, 2015. In order to determine the reasonableness of the financial statements, the efficiency and effectiveness of the administrative management of their operations. For the development was applied three audits: Financial Audit through the vertical analysis of the financial statements, designing a materiality table of the most relevant accounts to be audite. Management Audit evaluating the Matrix Foda of the entity, evaluating the human talent with the use of the flowcharts. The internal control was evaluated using COSO II method, developing questionnaires with questions based on eight elements. Lastly, the Compliance Audit is applied to verify the application of the internal and external regulations that it rules. Finally a Final Report was issued containing the conclusions and recommendations of the findings that were found in the execution of the Audit. So, it has been recommended to the entity develop proper policies of collection. Also, to desing and implement a function manual, wich help employees know what activities are for the normal development of them.