Auditoría Financiera a la Corporación de Turismo de Chimborazo, CORDTUCH, período 2015

Abstract

This research is intended to carry out a “Financial Auditing to the Tourism Corporation from Chimborazo CORDUCHI, in 2015”, in order to evaluate the economic resources management. In this aim, this study accounts for a documentary research in regarding the accounting records that consolidate this financial auditing, it consisted of several stages such as planning, execution and diffusion of results, the research techniques and tools used to collect data were the questionnaire, thus, the inquiring and the internal control questionnaires as well as the evaluation of consolidated financial statements were the core issues in determining the critical points in the financial audit which were outlined in the final report. The study results lead to conclude that this is the first financial auditing has ever been carried out into this tourism entity allowing to have a complete financial evaluation which reveals weaknesses such as no existence of a function and procedure manual and also existent problems in codifying the financial statements accounts, that is, there are differences between annual solidified financial statements account codification, and thus, the depreciation account has not been considered in the income statements, the internal control structure is deficient and law fulfillment is null which affects negatively in the enterprise development. Therefore, it is advisable that the CORDUCHI staff observes not only internal control norms but also the national control legislation norms in order to have a performance improvement and offer better services to the community.