Auditoría Integral a la Empresa Líneas y Redes Eléctricas del Centro (LYREC), de la ciudad de Riobamba, provincia de Chimborazo, período: enero – diciembre del 2014

Abstract

The present Integral Auditing of the Enterprise Electric Wiring and Networks of the Center Cia Ltd, of Riobamba city is carried out to know the security of the control systems and the reasonability and veracity reflecting the financing situation, the efficiency and effectiveness of the enterprise objectives which have been attained, whether the resources have properly been used and the legal dispositions have been accomplished in the operations carried. For the development, internal control questionnaire, the Financing Auditing, Accomplishment Management and Auditing which permitted to evaluate the critical points know through the final report, such as: the inexistence of a strategic plan, it does not have any operative plan and a year budget, a deficient warehouse control; it lacks a manual of functions and procedures. It is recommended to implement suggestions emitted in the report of the Integral Auditing to mitigate the existing enterprise risks.